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GST/HST Interpretation
7 February 1995 GST/HST Interpretation 11820-1 - Related Convention Supplies
It is my opinion that separately identifying room rental fees and catering fees would not contravene the Act. ... However, negotiations resulting in an unreasonable high fee for room rental offset by a unreasonably lower fee for catering appears to contravene subsection 153(2) of the Act. ...
GST/HST Interpretation
24 November 1998 GST/HST Interpretation HQR0001317 - Farm Fuel Distribution Allowance
. • If the consumer contravenes the Act by using the fuel for a purpose that does not qualify, the consumer is liable to pay an amount equal to the allowance. • If the dealer sells marked fuel at a price higher than the reduced price, the dealer must pay to the Minister an amount equal to the amount by which the actual price exceeds the reduced price. ...
Excise Interpretation
29 September 2017 Excise Interpretation 185869 - [Excise Stamp - Tobacco Products]
Therefore, affixing a stamp or removing [a] [Jurisdiction B] stamp and applying [a] [Jurisdiction A] stamp ([or] vice versa) on a [package of tobacco product] that was previously imported would contravene the Act and its Regulations and be subject to the applicable penalties. ...
GST/HST Ruling
5 January 2011 GST/HST Ruling 125981 - Application of HST to Fees for International Fuel Tax Agreement (IFTA) Decals and The Reimbursement of Costs of Coloured Dye [in Ontario]
Under subsection 4.16(1) of the FTA, any person who contravenes subsections 4.13(1) or 4.13(2) is guilty of an offence. ... Subsection 4.19(3) of the FTA provides that every registered dyer that contravenes a condition or limitation on its certificate of registration is guilty of an offence and on conviction is liable to a fine. 30. ... " It also states that registered dyers are required under the FTA to colour fuel using only the dye provided by the Minister and to store, label and handle dye and coloured fuel in accordance with the Minister's requirements and it is an offence under the FTA to contravene these requirements. ...
Excise Interpretation
25 April 2006 Excise Interpretation 78001 - Partial Exemption of Excise Tax for XXXXX
Furthermore, the RCMP found a list showing names of people and an amount of money that the contravener had received to buy tobacco. ...
GST/HST Ruling
29 July 2008 GST/HST Ruling 94077 - GST/HST Treatment of XXXXX Rewards Vouchers
The fact that the rewards voucher is not supply-specific makes it possible that the voucher may be used against the price of zero-rated supplies, which would directly contravene the requirements of the aforementioned provisions. ...