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Nor does the discretion granted to the Crown by s. 239(2), or the exercise of that discretion, contravene ss.11(d) or 9 of the Charter. ...

In finding that the taxpayer was not subject to a penalty for gross negligence, Lamarre Proulx T.C.J. noted the lack of sophistication of the taxpayer and characterized (p. 2262) his action as resulting more from an "ambush" than "a deliberate decision on his part to contravene the Act". ...

.), which was similar to s. 231(1) of the Income Tax Act and which permitted an officer to enter business premises and require production for inspection and copying of certain records, did not contravene the Charter. ...

Brannan J also stated (at para. 115): If a Contracting State changes its domestic law after the conclusion of a double tax treaty in such a way as to reallocate income from one article to another...that could contravene the requrements of good faith imposed by Article 31(1) of the Vienna Convention.... ...

…It is sufficient that the sending of a taxpayer's notice to Mr Jimenez in Dubai has not been shown to contravene any international obligation of the UK. ...

In finding that this 15% tax did not contravene Art. 25, Derrington J stated (at paras 230 and 231): Art 25 is offended where the discrimination against the foreign national occurs solely by reason of having a different nationality. ...