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TCC
Ramada Ontario Ltd. v. The Queen, 94 DTC 1071, [1994] 1 CTC 2130 (TCC)
Respondent's position Counsel for the respondent submitted that the amended section of the Act restricts deductibility because, although it contravenes paragraph 7 of Article XXV of the convention, it was in force at the time that the convention was entered into. ... The Minister's contention is that although the amendment contravenes Article XXV(7), it remains valid because it was already in force at the time the convention was entered into. ...
TCC
Granger v. M.N.R., docket 97-1663-UI
This contravenes The Occupational Health and Safety Act, (1993). Section 27 of the Act provides that no employer shall take discriminatory action against a worker because the worker acts or has acted in compliance with the Act or the Regulations, seeks or has sought the enforcement of the Act or the Regulations, or has assisted with the activities of an occupational health committee. ... Toward the end of his reasons (part of Exhibit A-1), the Adjudicator stated: This contravenes The Occupational Health and Safety Act (1993). ...
TCC
Rousseau-Houle v. The Queen, docket 98-1946-IT-G
First, subsection 245(2) does not apply to a tax benefit that contravenes a provision of the Regulations. ... More specifically, SEC's tax benefit would contravene subsection 1100(11) of the Regulations and not paragraph 20(1)(a) of the Act. ... To require SEC to take into account in computing its income an expense that it did not incur would contravene section 96 of the Act, which requires that the partnership's income be computed as if it were a separate person. [50] In enacting section 245 of the Act, Parliament was seeking to counter the use of schemes that create an undue tax benefit for taxpayers. ...
TCC
McNeill v. The Queen, docket 96-2542-IT-G
The Appellant opposed the legal proceedings on the basis that his activities were in compliance with the management agreement and that his income earning activities did not contravene the restrictive covenant. 7. ... The Appellant opposed the legal proceedings on the basis that his activities were in compliance with the Agreement and that his income earning activities did not contravene the restrictive covenant. 16. ...
TCC
Calogeracos v. The Queen, 2008 TCC 389 (Informal Procedure)
The Appellant argued that the provision should be struck because it is vague, because it contravenes section 7 of the Charter, or because it contravenes subsection 15(1) of the Charter ...
TCC
McNeil] v. R., [1999] 1 CTC 2197
The Appellant opposed the legal proceedings on the basis that his activities were in compliance with the management agreement and that his income earning activities did not contravene the restrictive covenant. 7. ... The Appellant opposed the legal proceedings on the basis that his activities were in compliance with the Agreement and that his income earning activities did not contravene the restrictive covenant. 16. ...
TCC
Hotte v. The Queen, 2011 DTC 1011 [at at 64], 2010 TCC 611 (Informal Procedure)
Facts [1] The appellant submits in this informal appeal that the age restriction in the pension income‑splitting provisions added to the Income Tax Act (the “ Act ”) in [2006] contravene the equality and non‑discrimination provisions of the Canadian Charter of Rights and Freedoms (the “ Charter ”). ...
TCC
Astley v. The Queen, 2012 DTC 1162 [at at 3394], 2012 TCC 155 (Informal Procedure)
Since this requirement applies equally to individuals who are married and who are in a common-law partnership there is no basis for a claim that the definition of adjusted income discriminates between married couples and those in a common-law partnership and therefore contravenes section 15 of the Charter ...
TCC
Pidskalny v. MNR, 91 DTC 1046, [1991] 2 CTC 2192 (TCC)
., file with the registrar a notice, in Form 11 in the Second Schedule, of a director ceasing to hold office;... (2) A company that contravenes subsection (1) commits an offence and is liable to a fine not exceeding $50 for each day it is in default. ...
TCC
Desrobec Inc. and M.N.R., 2007 TCC 459
Desrochers; - 7.7: any activity or source of remuneration that might contravene the contract to be submitted first to Mr. ...