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Promoters who gain financially from designing, marketing, and promoting ATP schemes now face severe penalties for encouraging taxpayers to contravene Canada's tax laws. ...

Promoters who gain financially from designing, marketing, and promoting ATP schemes now face severe penalties for encouraging taxpayers to contravene Canada's tax laws. ...

Acting as a conduit contravenes the Income Tax Act, and could jeopardize a charity's registration. ...

Return to footnote62 referrer Footnote 63 See Re Leonard, supra note 59, where a trust premised on notions of racism and religious superiority (that one race or one religion was intrinsically better than another) was found to contravene contemporary Canadian public policy, in which equality rights are constitutionally guaranteed and the multicultural heritage is to be preserved and enhanced. ...

Subsection 188.2(2) of the Income Tax Act The Minister may give notice by registered mail to a person referred to in any of paragraphs (a) to (c) of the definition “qualified donee” in subsection 149.1(1) that the authority of the person to issue an official receipt referred to in Part XXXV of the Income Tax Regulations is suspended for one year from the day that is seven days after the day on which the notice is mailed: if the person contravenes any of sections 230 to 231.5 if it may reasonably be considered that the person has acted, in concert with another person that is the subject of a suspension under this section, to accept a gift or transfer of property on behalf of that other person in the case of a person referred to in paragraph (a) of the definition “qualified donee” in subsection 149.1(1), if the person has issued a receipt for a gift otherwise than in accordance with this Act and the regulations in the case of a person that is a registered charity or registered Canadian amateur athletic association, if an ineligible individual is a director, trustee, officer or like official of the person, or controls or manages the person, directly or indirectly, in any manner whatever in the case of a registered charity that is a charitable foundation, if the foundation devotes resources to political activities that are not considered under subsection 149.1(6.1) to be devoted to charitable purposes in the case of a registered charity that is a charitable organization, if the organization devotes resources to political activities that are not considered under subsection 149.1(6.2) to be devoted to charitable activities in the case of a registered Canadian amateur athletic association, if the association devotes resources to political activities that are not considered under subsection 149.1(6.201) to be devoted to its exclusive purpose and exclusive function McGovern v. ...

For example, a plan that provides for indexation based on the greater of an excess earnings rate and 5% would automatically contravene this requirement. 9.3.3 8503(2)(a)(iii) – Ad hoc increases Plans may provide ad hoc increases to the pensions of retired members from time to time. ...

Fundraising practices that contravene such legislation may also be considered to be illegal and/or contrary to public policy (see above). ...

When a person contravenes certain provisions of the Act or its regulations, a graduated administrative penalty may be imposed based on the severity and frequency of the contravention. ...

Glossary Term Definition Aggressive Tax Planning Aggressive tax planning or abusive tax avoidance results when actions are taken to minimize tax, and when – while within the letter of the law – those actions contravene the intent and spirit of the law, for example, where a person undertakes a series of transactions that have as a primary purpose to reduce or eliminate tax in a manner not intended by the law. ...

Tax avoidance occurs when actions are taken to minimize tax, and when – while within the letter of the law – those actions contravene the intent and spirit of the law. ...