Search - contravene

Position: No Reasons: It contravenes the provisions of 6801(a)(iii) of the Regulations XXXXXXXXXX 2003-001604 M. ...

Position: No Reasons: It contravenes the provisions of 6801(a)(iii) of the Regulations XXXXXXXXXX 2003-002125 M. ...

You have requested an income tax ruling that the existing terms of a collective agreement, as they relate to a registered pension plan subjected to the Pension Benefits Standards Act, 1985 ("PBSA"), would not contravene the PBSA. ...

As noted by you, in that letter we indicated, that an offer would contravene the provisions of paragraph 146(2)(c.4) of the Act if it is linked in any manner to the issue or the existence of an RRSP. ...

In our view, an offer would contravene the provisions of paragraph 146(2)(c.4) of the Act if it is linked in any manner to the issue or the existence of an RRSP. ...

You inquire whether or not the article contravenes the Income Tax Act (the "Act"). ...

Storry Attention: January 10, 2001 Dear Sirs: Re: Withholding Exemption on Interest Paid to Non-Resident Lender This is in response to your letter dated February 11, 2000, wherein you requested our views regarding the withholding tax exemption pursuant to subparagraph 212(1)(b)(vii) of the Income Tax Act (the "Act") and whether the occurrence of specific events would contravene this exemption. ...

In addition we note that depending upon the particular facts the issue of the preferred shares may contravene the condition (number 3) that the only transactions of the corporation relate to its objective of holding property for the personal use or enjoyment of the shareholder.  ...

In addition we note that depending upon the particular facts the issue of the preferred shares may contravene the condition (number 3) that the only transactions of the corporation relate to its objective of holding property for the personal use or enjoyment of the shareholder. ...

While again a question of fact, it is our general view that where this is undertaken solely to protect the investments of the mortgage investment corporation, such action would not contravene the provisions of paragraph 130.1(6)(b) of the Act. ...