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TCC
Dr. John v. Hover v. Minister of National Revenue, [1993] 1 CTC 2585, 93 DTC 98
It is this restriction that the appellant submits contravenes his right of equality under subsection 15(1) of the Charter. ...
TCC
Jerilynn C. Prior v. Minister of National Revenue, [1987] 1 CTC 2076, 87 DTC 26
They are the sine qua non of the political tradition underlying the Charter. 4.03.11 The learned counsel submits that in light of these comments, the burden which the Minister must carry with respect to section 1 of the Charter is a heavy one: "How can it be in a free democratic society that people are forced to pay, this appellant is forced to pay for military purposes when, by so doing, it contravenes her deeply held beliefs” (T.S., p. 99). ...
TCC
Astro Consulting Inc. v. The Queen, 2022 TCC 51
.- The entering into of the USA will not contravene the shareholders’ organizing documents or the provisions of any other instrument.- The shareholder is not a non-resident of Canada.- The representations and warranties will continue to be true and correct during the continuance of the USA. · Clause 4.4., which provides that a shareholder of Lanmark cannot sell its shares without the approval of 66 2/3 of the shareholders. ...
TCC
Yao v. The King, 2024 TCC 19 (Informal Procedure)
Part B – Constitutional Challenge Under Sections 7 and 15 of the Charter [7] Part B of this appeal determines whether the exclusion of refugee claimants from the CCB violates the Canadian Charter of Rights and Freedoms. [6] [8] The Appellants claim that interpreting the ITA and the IRPA to exclude refugee claimants from the CCB contravenes their right to security of the person under section 7 of the Charter in a way that is not within the principles of fundamental justice. [9] The Appellants also claim that the denying of the CCB contravenes their right to equality under section 15 of the Charter on the enumerated ground of race or on an analogous grounds of immigration status. ...
TCC
Paletta Estate v. The Queen, 2021 TCC 11, rev'd 2022 FCA 86
Those measures were proposed in the federal budget introduced in the House of Commons on March 22, 2017, nearly 24 years after the Supreme Court of Canada’s decision in Friedberg. [193] When those provisions were introduced, the Department of Finance stated that “ [s]traddle transactions raise significant tax base and fairness concerns ” and therefore “ specific legislation is proposed to clarify that these transactions contravene the scheme of the Income Tax Act. ” [156] In particular, the supplementary information that accompanied Budget 2017 stated: To the extent that the use of the realization method for computing gains and losses on derivatives held on income account can be supported in a given case, it may allow taxpayers to selectively realize gains and losses on these derivatives through, for example, straddle transactions. ... Accordingly, specific legislation is proposed to clarify that these transactions contravene the scheme of the Income Tax Act. ...
TCC
Loyens v. The Queen, 2003 DTC 355, 2003 TCC 214
The CCRA does not, however, consider a transfer of property to a related corporation on a tax-deferred basis to contravene the object and spirit of the Act. ...
TCC
Kruger Wayagamack Inc. v. The Queen, 2015 DTC 1112 [at at 667], 2015 TCC 90, aff'd 2016 FCA 192
Notwithstanding the provisions of section 4.2.4, only the matters on the agenda forwarded prior to the date provided for the initial meeting can be discussed and voted upon at the adjourned meetings, if necessary.... 4.3 Decisions requiring unanimity amongst directors present 4.3.1 Any action, ruling, resolution or by-law relating to the business of the Company or one of its Subsidiaries having in purpose or affect, either directly or indirectly, any of the following matters, shall, in order to be effective, be adopted or approved at all times by the unanimous consent of those members of the Board of Directors present at the meeting legally called to discuss such matter, provided that quorum is reached, or by written resolution duly signed by all directors in office entitled to vote on such resolution: 4.3.1.1 acquisition by the Company of shares, capital shares, units or a substantial portion of the assets of a legal person, company, partnership, limited partnership or a cooperative; 4.3.1.2 execution of any loan, financing, refinancing, issuance of debentures, bonds, notes or any other such debt instruments, whether they be convertible or not, for an amount in excess of one million dollars ($1,000,000) per financial year; 4.3.1.3 any loan of money made by the Company and the security by the Company or one of its Subsidiaries of a Third Party’s given debts or any guarantees; 4.3.1.4 approval of the annual business plan and the annual marketing plan as well as any amendments thereto; 4.3.1.5 approval of the annual capital budget and the annual operating budget, along with the approval of any amendments thereto, the approval of any expenditure that is part of the annual capital budget for an amount in excess of one million dollars ($1,000,000) and approval of any capital expenditures not included in such budget; 4.3.1.6 any decision related to the declaration and payment of dividends that contravene the Dividend Policy; 4.3.1.7 the hiring, termination, removal, dismissal or end of employer-employee relationship of any officer, other than the Controller, reporting directly to the General Manager (on the recommendation of KRUGER), as well as the establishment of their compensation, other than by the General Manager following approval by the Board of Directors by simple majority; 4.3.1.8 hiring, termination or end of employer-employee relationship of the Controller [General Manager] [18] and the fixing of his compensation and establishment of his mandate; 4.3.1.9 granting and payment of any bonus, premium or benefit sharing, or any other allocation of special rights to any manager including the allocation of share purchase options; 4.3.1.10 annual appointment of the Company’s president, as the case may be; 4.3.1.11 compensation of directors; 4.3.1.12 execution of any contract, understanding or agreement that is outside the ordinary course of business of the Company or any of its Subsidiaries; 4.3.1.13 institution, defence or settlement of any legal proceeding, whether or not initiated by the Company or one of its Subsidiaries, where the amount at issue is fifty thousand dollars ($50,000) or more or when the total amounts claimed during the same financial year attains fifty thousand dollars ($50,000); 4.3.1.14 the execution of a lease with a term exceeding two (2) years or a lease with a lesser term but which requires the Company or any Subsidiary to assume obligations of three hundred thousand dollars ($300,000) or more in the same financial year; 4.3.1.15 adoption of a compensation policy for the employees and management of the Company or any Subsidiary that does not comply with the compensation policy that is in effect from time to time at KRUGER, and any modification or replacement of such a policy that would entail non-compliance with the employee and management compensation policy that is in effect from time to time at KRUGER; payment of any compensation to employees or managers of the Company or any Subsidiary that does not comply with the guidelines established from time to time in the Company’s compensation policy; 4.3.1.16 the licencing by the Company or of any of its Subsidiaries of its technology licences; 4.3.1.17 the adoption or amendment of any delegation of authority or banking resolution; 4.3.1.18 the establishment of any Board of Directors’ Committee; and 4.3.1.19 any action, ruling, resolution, by-law or other measure referred to in section 4.8 which relates to a Subsidiary and whose effectiveness requires the affirmative vote of the Company’s representative who is authorized to vote at the shareholders’ meeting of the Subsidiary concerned.... 4.6 Project Management 4.6.1 The Shareholders agree to establish their requirements for the Project’s management on the basis of principles stated in Appendix B of this Agreement. ...
TCC
Avis Immobilièn G.M.B.H. v. The Queen, 94 DTC 1039, [1994] 1 CTC 2204 (TCC)
He suggested that to interpret subparagraph 40(1)(a)(i) in a manner that would result in taking into account as a gain an amount that is more than the appellant’s actual economic gain contravenes section 12 of the Interpretation Act. ...
TCC
Edwards v. The Queen, docket 2000-1183(IT)G
Article 8 stipulates: The laws previously in force in Hong Kong, that is, the common law, rules of equity, ordinances, subordinate legislation and customary law shall be maintained, except for any that contravene this Law and subject to any amendment by the legislature of the Hong Kong Special Administrative Region. 22. ...
TCC
Massignani c. M.R.N., 2004 TCC 75
., no one can, by private agreement, validly contravene the laws of public order and good morals. ...