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Consequently not making deferrals during one or more of the years in the deferral period will not contravene regulation 6801. ...

Principal Issues: Would cost-of-living adjustments for a fixed period of time contravene paragraph 8603(2)(a) of the Regulations? ...

You ask whether this would contravene the registration conditions in paragraphs 146.4(4)(a) and (i) of the Income Tax Act (the “Act”). ...

10 May 2016 Internal T.I. 2016-0644761I7- RPP borrowing Unedited CRA Tags 8502(i) Principal Issues: Whether a registered pension plan contravenes the borrowing restriction in Regulation 8502(i). ...

Contravenes the requirement that all units be identical under 5102(1)(d). 2. ...

Taxpayer's position The Taxpayer's representatives have stated that, while the business carried on and the reporting of the mutual fund sales commissions by the Corporation may contravene the regulations of the Ontario Securities Commission (the "OSC"), the income was nevertheless reported by the Corporation and the CCRA has always taken the position that illegal income is taxable. ...

Thus use of political donations in the manner described above would not only be inconsistent with the intent of the political contribution tax credit provisions of the Income Tax Act but could in some cases also contravene the NPO provisions of the Income Tax Act or certain provisions of the Canada Elections Act. ...

Reasons: Contravenes various provisions of paragraph 6801(a) of the Regulations. ...

" It is your view that allowing the penalty in the present case would not contravene public policy. ...

However, the charity may be subject to certain penalties or have its tax-exempt registered status revoked if it contravenes the rules in sections 149.1 or 149.2 of the Act. ...