Search - contravene

For an income splitting transaction to be successfully challenged by the Minister it must contravene an applicable section of the Income Tax Act. ...

Evidentiary Issue [57]            The Respondents submit that the “scientific evidence” adduced by the Society should be struck on the basis that permitting the Society to tender such evidence would contravene the settled rule that, on a judicial review under subsection 18.1(1) of the Federal Courts Act, above, the scope of admissible evidence is limited to the evidence that was before the decision-maker (Assn of Universities and Colleges of Canada v Canadian Copyright Licensing Agency, 2012 FCA 22, at para 19 (“ Assn of Universities and Colleges ”); Ochapowace First Nation v Canada (AG) 2007 FC 920, at para 9 (“ Ochapowace ”). [58]            Accordingly, the Respondents submit that paragraphs 10-15 and 17, as well as Exhibits D through O of the affidavit of William Andrews (the “ Andrews Affidavit ”), together with the entire affidavits of Rachel Barsky dated January 9, 2015 (the “ Second Barsky Affidavit ”) and January 20, 2015 (the “ Third Barsky Affidavit ”), should be struck on the basis that the affiants purport to give scientific evidence that was not before the Minister when she issued the Permit. ... Stege’s evidence was not challenged by the Society. [168]        Accordingly, the uncontested evidence is that the hull of the ship was nearly entirely covered with marine life and growth when it was inspected at the end of 2013, and that it was last painted in 1994, approximately 20 years before the July 2014 Inspection Report. [169]        It follows that, contrary to the Society’s assertions, the issuance of the Permit did not contravene the Clean-up Standard. ...

. … 12 F or the purposes of enforcing this Act, the Minister of Transport may designate any person or class of persons as enforcement officers and shall furnish every enforcement officer with a certificate of that designation … 13 (1) Where a ship contravenes subsection 3(1), the ship is guilty of an offence and is liable on summary conviction to a fine not exceeding fifty thousand dollars. ... As noted below, and outlined in the Act under section 13, where a ship contravenes subsection 3(1), the ship is guilty of an offence and is liable on summary conviction to a fine not exceeding fifty thousand dollars, and, where an offence is committed by a ship under subsection (1) on more than one day or is continued by the ship for more than one day, it shall be deemed to be a separate offence for each day on which the offence is committed or continued. ...

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.” ... Finally, they say that the authorizing legislation being section 231.3 of the Income Tax Act is ultra vires on the basis that it contravenes the Charter and cannot support the warrants herein. ...

The Intervener submits that such potential access to documents protected by SCP constitutes an unreasonable search and seizure, and thereby contravenes s. 8 of the Canadian Charter of Rights and Freedoms ...

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. ...

On this matter, the applicant argues that he no longer benefits from his incarceration and any extension of time in the institution without release or day parole contravenes section 12 of the Charter. ...

The ascertained forfeiture procedure is long-standing, it is equally applicable to everyone who contravenes the Act and, in the provisions of the Act that deal with the consequences of ascertained forfeiture, Parliament has provided both limitations and a scheme of due process that does not run foul of the Bill of Rights and is not arbitrary. [68]            Even if these matters were directly before me in this application, and this is dubious because only the Minister's 3.3(1) Decision is being reviewed, I am satisfied that the Applicant's rights have not been arbitrarily contravened in the case at bar.                                                   ...

(3)                 If section 120(2.1) deems the Replacement Parts not to be "held for sale" by the Plaintiff, the final issue to be determined is whether section 120(2.1) contravenes the Plaintiff's rights under section 7 or 8 of the Charter of Rights and Freedoms, and is it therefore of no force or effect pursuant to section 52 of the Charter? ...

(EN BLANC/BLANK) [32]            The Applicant also argues that the above sections of the ITA contravene subsection 15(1) of the Charter, which provides: Equality Rights Droits à l’égalité Marginal note: Equally before and under law and equal protection and benefit of law Note marginale  : Égalité devant la loi, égalité de bénéfice et protection égale de la loi 15. (1) Every individual is equal before and under the law and has the right to the equal protection and equal benefit of the law without discrimination and, in particular, without discrimination based on race, national or ethnic origin, colour, religion, sex, age or mental or physical disability. 15. (1) La loi ne fait acception de personne et s’applique également à tous, et tous ont droit à la même protection et au même bénéfice de la loi, indépendamment de toute discrimination, notamment des discriminations fondées sur la race, l’origine nationale ou ethnique, la couleur, la religion, le sexe, l’âge ou les déficiences mentales ou physiques. [33]            To establish a violation of equality rights under subsection 15(1) of the Charter, a complainant must satisfy the two-step test set out by the Supreme Court of Canada in Kapp: 1.          ...