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FCTD

Ruth Giagnocavo v. Her Majesty the Queen, [1993] 1 CTC 231, 93 DTC 5161

Ruth Giagnocavo feels very comfortable with John Giagnocavo representing her in this case, as he has a strong conviction that the Income Tax Act is unconstitutional and discriminatory and contravenes the Charter of Rights and Freedoms in a multitude of sections, and he has a strong conviction that the Charter of Rights and Freedoms must be upheld as the supreme law of the land. 4. ...
Old website (cra-arc.gc.ca)

RDSP Bulletin No. 4

An RESP promoter must ensure that their RESP specimen plan terms do not contravene this condition. ...
TCC

Perusco v. The Queen, 2011 TCC 409 (Informal Procedure)

   [13]           The appellant’s second argument was that subsection 163(1) contravenes sections 7 and 12 of the Charter. ... The penalty is imposed upon the person who failed to report the amount of income in their tax return, who would be the employee in this case. [16]          With respect to the appellant’s Charter argument, the respondent cited numerous cases where the courts have held that the civil penalties under the ITA do not contravene either sections 7 or 12 of the Charter. ... In this respect, I agree with and adopt Justice Webb’s reasons for judgment in Porter. [4] [18]          I am also of the view that subsection 163(1) does not contravene the Charter. ...
FCTD

Deraspe v. Canada (Minister of The Environment), 2006 FC 1491

  [6]                It must also be concluded that this inspection report by the Minister found that the incident the occurred on August 9, 2004, did not contravene the CEPA ...   [21]            In any event, the order sought under the second remedy cannot be made under section 39 of the CEPA because this provision provides a remedy to prevent conduct that contravenes the CEPA and is likely to cause damage. ... Any person who suffers, or is about to suffer, loss or damage as a result of conduct that contravenes any provision of this Act or the regulations may seek an injunction from a court of competent jurisdiction ordering the person engaging in the conduct (a) to refrain from doing anything that it appears to the court causes or will cause the loss or damage; or (b) to do anything that it appears to the court prevents or will prevent the loss or damage.   39. ...
TCC

Doshi v. The Queen, 2011 TCC 470

    [6]               Three grounds of appeal are raised:   a)      that the assessments are contrary to Parliament’s intent in enacting subsection 128.1(4),   b)     that the relevant provisions of the Act contravene subsection 15(1) of the Charter, and   c)      that s. 128.1(4)(b) of the Act was not properly applied to pre-immigration securities ...   [9]               The appellants argue that the departure tax provisions contravene subsection 15(1) of the Charter. ...
TCC

International Custom Pak Inc. v. The Queen, 2014 TCC 44 (Informal Procedure)

Contravention of section 73, 74 or 90   243. (1) Unless section 239, 241, 242 or 243.1 or subsection (2) applies, every person who contravenes section 73, 74 or 90 is liable to a penalty equal to   (a) if the contravention relates to spirits, 200% of the duty that was imposed on the spirits; or   (b) if the contravention relates to wine, $1.24 per litre of that wine.     ... Indeed, under paragraph 243(1)(a) of the Act, every person who produces spirits in a manner that contravenes section 73 (which is the case here) is liable to a penalty equal to 200% of the duty that was imposed on the spirits. ...
BCSC decision

Longley v. Minister of National Revenue, 99 DTC 5549, [1999] 4 CTC 108 (B.C.S.C.)

Read seeking confirmation that his schemes did not contravene the provisions of the Income Tax Act. ... Longley continued to press Revenue Canada for a written acknowledgment that his Rhino Bursaries would not contravene the provisions of the Act. ... I am also of the view that as a result of the refusal of Revenue Canada to acknowledge that the scheme did not contravene provisions of the Act Mr. ...
Conference

9 May 2006 Roundtable, 2006-0174021C6 - Calu Roundtable - Question 8

While we agree that the wording of paragraph 88(1)(d.2) makes it somewhat difficult to ascertain what the appropriate result should be in all circumstances, we are prepared, on a case-by-case basis, to continue to provide rulings on post-mortem "bump" transactions where all relevant facts are identified and the particular transactions in question do not, in our view, contravene our understanding of the current tax policy of the bump rules. ...
Technical Interpretation - External

8 July 2003 External T.I. 2003-0016045 - DEFERRED SALARY LEAVE PLAN

Position: No Reasons: It contravenes the provisions of 6801(a)(iii) of the Regulations XXXXXXXXXX 2003-001604 M. ...
Technical Interpretation - External

8 July 2003 External T.I. 2003-0021255 - DEFERRED SALARY LEAVE PLAN

Position: No Reasons: It contravenes the provisions of 6801(a)(iii) of the Regulations XXXXXXXXXX 2003-002125 M. ...

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