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  [24]     The arguments are: (1) that the Canada Revenue Agency had acted improperly during the audit, (2) that interest charged pursuant to the Act contravenes the equality provisions of the Canadian Charter of Rights and Freedoms, and (3) that an award of general damages of $5,000 is not taxable ...

It is clear from these decisions and others that subsection 118(5) does not contravene the Canadian Charter of Rights and Freedoms and, to the extent that any unfairness may appear to exist, the remedy lies with Parliament to change the provision but so long as it exists, the Court must apply it since it is the law. ...

Bray's notes (Exhibit A-1) and Exhibit A-2, I do not see how it could be concluded that attendance at this seminar would provide a lasting advantage that would cause the expense to be of a capital nature within the meaning of paragraph 18(1)(b). [19]     Since the expense does not contravene paragraphs 18(1)(a) or (b), it is unnecessary to assess whether it is permitted under subsection 20(10). [20]     I will now consider the arguments raised by the Respondent and referred to above. ...

The respondent submitted that this Court has no jurisdiction to award the relief sought by the appellant which is a declaration that the assessment contravenes the appellant's aboriginal and treaty rights. ...

The principal issues in this appeal are (i) whether all or any part of the amount $6,936.16 is a medical expense within the meaning of section 118.2; and (ii) if not, does section 118.2 contravene section 15 of the Charter of Rights and Freedoms with respect to discrimination. ...

., 72 DTC 6013 at 6017. [10] Finally, the Appellant argued that the provisions of section 6(1) (f) of the Act and subsection 19(1) of the ITAR combined to create a legal regime which contravenes the equality provisions found in section 15 of the Charter. ...

The appellant contends that section 63 of the Income Tax Act insofar as it denies him the deduction contravenes section 15 of the Canadian Charter of Rights and Freedoms. [1] Mr. ...

.), 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. ...

[(ii), (iii) and (iv) not applicable] 4.02 Analysis 14 4.02.1 Certain economic and social considerations prompted Parliament to create a “self-employment assistance” program that even includes payment for child care expenses, all within the scheme of the Unemployment Insurance Act. 15 In so doing Parliament did not intend to contravene the provisions of the Income Tax Act. ...

Do these subsections contravene a right guaranteed by subsection 15(1) of the Charter? ... M.N.R., [1991] 2 C.T.C. 2284, 91 D.T.C. 1002, the question was as follows: does subsection 122.4(2) of the Income Tax Act contravene section 15 of the Charter? ...