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TCC

Robert Bédard Auto Ltée. v. MNR, 85 DTC 643, [1985] 2 CTC 2354 (TCC)

GENERAL TERMS AND CONDITIONS This lease is granted on the following conditions, which the lessee undertakes to respect and comply with well and faithfully, to wit: (1) to maintain the property (land and buildings) in good repair even as regards major repairs, and to restore it to such condition at the end of the lease, the owner being in no way obliged to contribute thereto in any circumstances; (2) to keep the buildings erected thereon insured against lightning, fire and vandalism, on behalf of the owner, with a promise to sell to the lessee, for at least the amount for which they are currently insured under policy No T305695, issued by Les Prévoyants du Canada, being at present the sum of two hundred and fifty thousand dollars ($250,000) on the buildings and with an insurance company approved by the owner, and to provide him with a copy of the policy and the premium payment receipts upon request, as well as the renewal certificates at least fifteen days prior to expiry; (3) to maintain liability insurance at least equivalent to that currently held by the owner with Les Prévoyants du Canada under policy No 1305695 with an insurance company approved by the owner and to provide him with the policy and the premium payment receipts upon request, as well as the renewal certificates at least fifteen days prior to expiry; (4) to fit out the demised premises with furniture and equipment sufficient to guarantee payment of three months' rent; (5) to pay all municipal and school taxes that become payable on the immovable, including those for water and garbage collection service, as soon as they respectively fall due, and provide receipts therefor to the owner upon request; (6) to use the demised premises only to operate a business consisting in the sale of new and used motor vehicles (cars and trucks) and of parts for such motor vehicles and their repair and maintenance, except the apartment located above the garage, which may continue to be occupied as such; (7) to pay himself for his electricity and for heating the demised premises during the cold season; (8) not to assign his rights under this lease or sublet in whole or in part, without the written consent of the owner, except, of course, with regard to the apartment located above the garage, which he may rent for his benefit, retroactive to the first of July, one thousand nine hundred and seventy-six, and except as agreed in the promise to sell hereinafter; (9) to indemnify the owner for any expenses, damage or charges of any kind that may be caused or that he may incur as a result of the lessee’s failure to comply with all municipal or other by-laws pertaining to or affecting the demised premises; (10) in the event the insurance policies protecting the demised premises are terminated owing to the use or occupation made of the said premises, in whole or in part, by the lessee or any assignee or sublessee or any other person having received permission to occupy the said premises from the lessee, the owner may, at his option, declare the present lease to be terminated, by giving the lessee notice in writing to that effect, and dispose of the demised premises as he wishes and for his benefit, the lessee being required to give the owner immediate possession of the demised premises; (11) to allow the owner or his representatives and agents, superintendents and workers, to enter the demised premises at any reasonable time, in order to inspect them, and, where necessary, to make repairs and alterations; (12) not to make any changes in the demised premises without the owner's written consent, and if he makes any, he must leave everything the way it is at the end of this lease, without any compensation for the lessee, unless the owner prefers to have the premises the way they were previously, in which case the lessee must immediately perform the necessary work for this purpose, at his own expense; (13) the parties hereby expressly stipulate that should the lessee fail to pay the rent provided for in this lease, and/or should he contravene or fail to perform the terms and conditions of this lease, and/or in the event any of the lessee's movables or furniture in the demised premises are seized or taken in execution or guarantee by any of the lessee's creditors, or if they were seized or taken from the lessee for taxes or pursuant to a deed of pledge, and/or if the lessee makes any assignment of his property for the benefit of his creditors or becomes insolvent, or becomes subject to any Act concerning insolvency, and/or if the lessee, at any time during his occupation of the demised premises, removes or attempts to remove from the said premises any part of his movables and furniture therein, except in the ordinary course of his business, without the prior written consent of the owner, and/or if a writ of execution or seizure is issued by any court in the province of Quebec against the lessee's movables and furniture, the current rent shall become due and payable, and the owner shall have the right to terminate this lease immediately and to resume possession of the demised premises, or lease them again, if he so wishes; (14) to pay the costs and fees hereof, as well as the cost of registration and of preparing a copy for the owner; DECLARATIONS BY THE OWNER The owner declares: (1) that the apartment located above the garage presently rented, is rented to Dave Roy, without a lease, and the owner subrogates the lessee in his rights as owner respecting this lease, including the right to receive rent from the first of July, one thousand nine hundred and seventy-six and the right to review this lease for such price and on such terms as the lessee deems appropriate for a term not to end later than the fourth of July, one thousand nine hundred and eighty-one; (2) that to his knowledge this apartment complies with the municipal by-laws of the town of Mont-Laurier; (3) that at present he has no hypothecary creditors on the immovables currently leased. ...
TCC

Arnold v. The Queen, 2005 DTC 1699, 2005 TCC 725 (Informal Procedure)

It directly contravenes the wording of the relevant provision. Respondent counsel's argument that the Minister recognized that the fair market value was to be determined as of June 1997 and that it was appropriate to base it on the sale price over two years later is simply without merit. ...
TCC

Le Syndicat des producteurs de bois de la Gaspésie v. The Queen, 2008 TCC 99

Quotas   Without restricting the scope of the first paragraph, a board may, by by-law,   1) determine the times and places a product marketed under the plan it administers may be produced and marketed;   2) require that every producer be the holder of an individual quota allocated by the board and authorizing him to produce or market the product marketed under the plan it administers, fix the minimum and maximum quotas the producer may hold, individually or in association with other persons, and determine the proportion of the quota each producer must produce himself within his operation;   3) determine the conditions governing the allocation, maintenance or renewal of an individual quota, and the manner in which it is issued;   4) establish equivalences based on the area under cultivation or operation or the number of animals reared or marketed, for the purpose of fixing the quota of a producer;   5) determine the manner and conditions applicable to the temporary or permanent reduction of the quota of a producer who produces or markets a larger or smaller quantity of the product marketed under the plan than is permitted by his quota;   6) impose on any producer who contravenes a by-law made under this section, a penalty based on the volume or value of the product marketed or the area under cultivation or operation, and prescribe the use of this penalty for particular purposes;   7) provide for the cancellation or use by another person of any part of a quota not produced or marketed during a specified period;   8) determine the circumstances, the extent and the conditions on which a producer holding a quota may produce or market a product otherwise than according to his quota or a standard determined by the marketing board;   9) establish an overall limit of individual quotas which may be allocated to producers by the marketing board, and prescribe standards for proportional reduction of the quotas when the limit has been or is about to be reached;   10) determine standards for periodical adjustment of individual quotas according to market needs;   11) determine the manner and conditions according to which the board may reallocate quotas which have been suspended, reduced or cancelled;   12) determine any part of the overall quota and of individual quotas which have been suspended or permanently reduced that it may keep in reserve;   13) establish the manner and conditions governing the allocation or reallocation of the reserve referred to in paragraph 12, and limit the allocation of quotas from the reserve to one or more classes of producers;   14) determine the cases of and the conditions applicable to the transfer of a quota from one producer to another, set aside a part of that quota for the reserve mentioned in paragraph 12, determine the terms, conditions and modalities of such a transfer, and make any such transfer subject to its approval;   15) determine the terms and conditions according to which a quota or part of a quota may be leased from a producer to another;   16) determine the conditions subject to which an operation may be leased by a producer who wishes to produce all or part of his quota elsewhere than within his own operation, and make such lease subject to the approval of the marketing board;   17) suspend any transfer of individual quotas for a specified period or for a period which may be determined according to the standards established by the marketing board;   18) divide the territory covered by the plan into zones and restrict or prohibit the transfer of quotas from one zone to another;   19) determine the length of time allowed to a new holder of a quota or the holder of a new quota to produce or market the product subject to the quota.   1990, c. 13, s. 93.   ...
TCC

Gros-Louis c. La Reine, 2007 TCC 628 (Informal Procedure)

  [4]      However, the Caisse does have to justify this practice to the Federation because it contravenes the standards, and the Federation does not appreciate any deviation from its standards. ...
TCC

Estate of Rolland Bastien v. The Queen, 2007 TCC 625

  [6]      However, the Caisse does have to justify this practice to the Federation because it contravenes the standards, and the Federation does not appreciate any deviation from its standards. ...
TCC

Agence Océanica inc. v. M.N.R., 2015 TCC 168

However, there was flexibility with regard to the order in which some tasks could be performed and in the break and meal times, if this did not contravene care plans. ...
TCC

Insurance Institute of Ontario v. M.N.R., 2020 TCC 69

I am particularly troubled by the fact that the Institute’s contracts state that the instructor must not “contravene any other rules which may be put in place by the Institute from time-to-time”. [19] This open-ended provision suggests a significant desire on the part of the Institute to maintain control. [47]   Mr. ...
TCC

Shell Canada Limited v. The Queen, 2022 TCC 39

This is in keeping with the principle enunciated in MediaTube, to the effect that matters dealing with the confidentiality of documents at trial should be left to the trial judge. [75] [45] Any confidentiality order will likely have some impact on the open court principle. [76] However, in this situation, given the circumstances described above, the negative or deleterious effect of the confidentiality order sought by Shell is relatively modest. [46] If the desired confidentiality order is not granted, Shell will be faced with the following dilemma: (a) in order to put its best foot forward in this Appeal, Shell will need to breach the confidentiality agreements and terms into which it has entered, and the Shell employees who are responsible for preserving the confidentiality of the Subject Documents will need to contravene Shell’s policies and protocols requiring them to maintain the confidentiality of its trade secrets and other confidential information; or (b) if Shell and its employees choose to abide by the confidentiality agreements, terms, policies and protocols, Shell could be precluded at the trial from presenting evidence that would otherwise assist it in making its case. ...
TCC

Fredette v. The Queen, 2001 DTC 621 (TCC)

Fredette, constituted an avoidance transaction designed to permit the deduction of living expenses, which contravenes paragraphs 18(1)(a) and (h) of the Act. ... On the other hand, requiring SA to include in computing its income an expense which it did not incur would contravene section 96 of the Act, which requires that the income of that partnership be computed as though it were a separate person. [76]          When it passed section 245 of the Act, Parliament's aim was to put a stop to schemes put in place to create an undue tax benefit for taxpayers. ...
TCC

Continental Bank of Canada v. The Queen, 94 DTC 1858, [1995] 1 CTC 2135 (TCC), aff'd at 98 DTC 6501 (SCC) after being, rev'd 96 DTC 6355 (FCA)

CBL expressly declined to give the following representations and warranties which were given by the other two companies: (b) it is duly registered and qualified to carry on business and has and will continue to have all requisite authority, licences and permits to carry on the business of the partnership and to enable the partnership to own or lease property where the activities, or the property or assets of the partnership render or will render such registration, qualification, authority, licence or permit necessary; (d) it can fulfill its obligations as a partner without violating the terms of its constating documents, by-laws or any agreement to which it is or will become a party or by which it is or will become bound or any law or regulation applicable to it; (g) neither the execution and delivery of this agreement nor the consummation of the transactions which it contemplates will: (i) contravene or violate or result in the breach (with or without the giving of notice or lapse of time, or both) of or acceleration of any obligation under: (1) any law, ordinance or governmental rule or regulation to which it is subject, (2) any judgment, order, writ, injunction or decree of any court or of any government official, agency or instrumentality which is applicable to it, (3) its articles, letters patent, act of incorporation or by-laws or any amendments thereto or restatements thereof, or (4) the provisions of any agreement, arrangement or understanding to which it is a party or by which any of them is bound. ... Subsection 174(17): (17) A bank that contravenes any of paragraphs (2)(a), (c), (f), (h), (i) or (j) is guilty of an offence and liable on summary conviction to a fine not exceeding five hundred dollars in respect of each contravention. ...

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