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FCTD
Williams v. Canada (Minister of National Revenue), docket T-1646-97
Did the plaintiffs contravene the Customs Act as noted in the seizure report? ... Did the plaintiffs contravene the Customs Act as noted in the seizure report? ...
FCTD
Lewis v. M.N.R., 84 DTC 6550, [1984] CTC 642 (FCTD)
While I would agree with these views I am bound by the majority judgment in which the point is made by Justice Pratte at pages 12-13: It is common ground that subsection 231(4) does not contravene the charter insofar as it gives the Minister, when he has valid grounds for believing that an offence has been committed by a taxpayer, the power to authorize a search and seizure in respect of that offence. ... In my view, that subsection violates section 8 of the Constitution Act, 1982 in that it contravenes the right of the taxpayer “‘to be secure against unreasonable search or seizure.” ... Having concluded that the authorizations for search granted pursuant to subsection 231(4) fo the Income Tax Act must be quashed as it contravenes section 8 of the Constitution Act, 1982, and is therefore inoperative and is of no force or effect the only question remaining to be considered is whether this would necessarily result in return of the documents seized. ...
FCTD
Saad v. Canada (Border Services Agency), 2016 FC 1382
Saad did not intend to contravene the Customs Act is irrelevant in assessing whether or not a seizure and penalty is valid. [25] As the court in Trites v. ... The Enforcement Manual states that Level 2 “applies to violations where the circumstances demonstrate an active attempt by the importer to contravene the Customs Act.” Specifically, under the heading of “Non-Report and Inaccurate Information”, the Enforcement Manual states that Level 2 is applied when the circumstances are the same as for Level 1, but “inaccurate information is given concerning the goods following their discovery”. [29] Here the penalty was assessed at Level 2 because, according to the CBSA, not only was there an active attempt to contravene the law, but Mr. ...
FCTD
Minister of National Revenue v. Sand Exploration Limited, 512436 Alberta Limited, 383316 Alberta Limited and Cantana Energy Inc., [1995] 2 CTC 137
For example, he says there is a question as to whether section 231.2 of the Income Tax Act contravenes section 8 of the Charter of Rights and Freedoms in respect of the requirement on third parties to disclose the names of unnamed persons. ...
FCTD
Stella-Jones Inc. v. Hawknet Ltd., 2005 FC 206
Buteau dated January 26, 2005, it is removed from the file and was not considered in the context of this decision, as it contravenes subsection 84(2) of the Rules. ...
FCTD
Ruth Giagnocavo v. Her Majesty the Queen, [1993] 1 CTC 231, 93 DTC 5161
Ruth Giagnocavo feels very comfortable with John Giagnocavo representing her in this case, as he has a strong conviction that the Income Tax Act is unconstitutional and discriminatory and contravenes the Charter of Rights and Freedoms in a multitude of sections, and he has a strong conviction that the Charter of Rights and Freedoms must be upheld as the supreme law of the land. 4. ...
FCTD
Deraspe v. Canada (Minister of The Environment), 2006 FC 1491
[6] It must also be concluded that this inspection report by the Minister found that the incident the occurred on August 9, 2004, did not contravene the CEPA ... [21] In any event, the order sought under the second remedy cannot be made under section 39 of the CEPA because this provision provides a remedy to prevent conduct that contravenes the CEPA and is likely to cause damage. ... Any person who suffers, or is about to suffer, loss or damage as a result of conduct that contravenes any provision of this Act or the regulations may seek an injunction from a court of competent jurisdiction ordering the person engaging in the conduct (a) to refrain from doing anything that it appears to the court causes or will cause the loss or damage; or (b) to do anything that it appears to the court prevents or will prevent the loss or damage. 39. ...
FCTD
Ronald W. Douglas v. Her Majesty the Queen, [1990] 2 CTC 460
There is no provision in the Act to deduct rental payments from one's employment income, and for a judge to allow otherwise would clearly contravene the spirit and terms of the Act. ...
FCTD
Sibomana v. Canada, 2019 FC 945
Jobidon was acting within the scope of the duties assigned in subsection 5(1) of the Canada Border Services Agency Act, SC 2005, c 38 [CBSA Act] and paragraph 4(2)(a) of the Act; and (3) the communications do not contravene section 7 of the Privacy Act. ... Sibomana himself filed that evidence and admitted the conviction. [38] Lastly, regarding the plaintiffs’ fourth allegation, the defendants argue that the communications between the CBSA and Belgian authorities did not contravene section 7 and 8 of the Privacy Act, since the information was disclosed for the purpose for which it was obtained (paragraph 8(2)(a) of the Privacy Act; Igbinosun v Canada (Minister of Citizenship and Immigration) (1994), 87 FTR 131 (FC) at para 6; Moin v Canada (Citizenship and Immigration), 2007 FC 473 at paras 35–38). The communications also did not contravene articles 14 to 17 of the Treaty, since the Treaty does not apply to matters that do not have a criminal or penal aspect. ...
FCTD
Mittler Bros of Quebec LTD v. Minister of National Revenue, [1973] CTC 182, 73 DTC 5158
(e) By the making of the the said loan, the so-called “trustees” of the alleged “pension plan” could not have been acting as “trustees” of an employees’ pension plan, but must have, in fact, been acting as mandatories of the appellant since the loan clearly contravenes article 2 of the alleged “trust agreement”. ...