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TCC
Partanen v. The Queen, docket 97-1606(IT)I (Informal Procedure)
(Emphasis added.) [9] It is a requirement of the Act that a medical doctor must have certified in prescribed form that the individual has a severe and prolonged mental or physical impairment the effects of which are such that the individual's ability to perform a basic activity of daily living is markedly restricted. [10] It is also my view that the requirement under section 118.3 of the Act that a certificate of a medical doctor be filed with the income tax return of the individual claiming the tax credit does not contravene the equality rights guaranteed by the Charter since this requirement is imposed on every taxpayer who claims the tax credit for mental or physical impairment. ...
TCC
Arthur Randle v. Her Majesty the Queen (Informal Procedure), [1994] 1 CTC 2081
He ceased the operation in 1990 allegedly because of a conflict in selling cars to students which would contravene the guidelines established in 1989 by The York Region Board of Education and because it appeared that his targeted purchasers were becoming more interested in other attractions such as Nintendo. ...
TCC
Catherine J. Lederhouse v. Her Majesty the Queen (Informal Procedure), [1994] 1 CTC 2094
It has been demonstrated by my past employment history that the services of a nanny were engaged solely for the purposes of maintaining my employment, which does not contravene the spirit of the tax act. ...
TCC
Paul L Mullins v. Minister of National Revenue, [1991] 2 CTC 2503, 91 DTC 173
The Court finds that the appellant has discharged the onus placed upon him to establish that he did not contravene section 160 of the Act. ...
TCC
Partanen v. R., [1998] 2 C.T.C. 2941
(Emphasis added.) 9 It is a requirement of the Act that a medical doctor must have certified in prescribed form that the individual has a severe and prolonged mental or physical impairment the effects of which are such that the individual's ability to perform a basic activity of daily living is markedly restricted. 10 It is also my view that the requirement under section 118.3 of the Act that a certificate of a medical doctor be filed with the income tax return of the individual claiming the tax credit does not contravene the equality rights guaranteed by the Charter since this requirement is imposed on every taxpayer who claims the tax credit for mental or physical impairment. ...
TCC
Warawa v. The Queen, docket 2000-155-IT-G
LaForest J. and L'Heureux-Dubé J. held that the orders to appear and produce documents did not contravene section 7 or 8 of the Charter. ... Sopinka J. held that the orders did not contravene section 8; the orders to produce documents did not contravene section 7; but the orders to appear and testify did contravene section 7. ...
TCC
SPE Valeur Assurable Inc. v. The Queen, 2019 TCC 174
According to the respondent, filing these documents as evidence in the applicants’ appeals does not contravene sections 7 and 8 of the Charter. ... Does the filing of these documents as evidence contravene sections 7 and 8 of the Charter? ... Filing these documents as evidence contravenes sections 7 and 8 of the Charter. ...
TCC
Gros v. The Queen, 2012 DTC 1110 [at at 3059], 2012 TCC 14 (Informal Procedure)
That is why the case law has established that where a transaction is neither a sham nor contrary to a statutory provision, its legal realities as well as the legal relationships and the legal effects it creates shall be respected. [2] In this case, the transaction is not a sham and does not contravene any statutory provision. ...
TCC
Elan Development Ltd. v. The Queen, docket 96-4254-IT-G
.), [1989] 2 S.C.R. 1326, the Appellant argued that section 30 of the Alberta Judicature Act contravenes subsection 2(b) and section 15 of the Charter which respectively guarantee the right of freedom of expression and legal equality. ...
TCC
Beaudoin v. The Queen, 2010 TCC 600 (Informal Procedure)
[12] The appellant's former spouse is not disqualified from claiming the amounts in question solely by operation of subsection 118(5), but she could contravene Justice Mass's judgement. ...