Search - contravene

Filter by Type:

Results 181 - 190 of 694 for contravene
Did you mean?contravention
Old website (cra-arc.gc.ca)

Tax Avoidance

Tax avoidance occurs when a person undertakes transactions that contravene specific anti-avoidance provisions. ... Tax avoidance results when actions are taken to minimize tax, while within the letter of the law, those actions contravene the object and spirit of the law. ...
Current CRA website

Tax Avoidance

Tax avoidance occurs when a person undertakes transactions that contravene specific anti-avoidance provisions. ... Tax avoidance results when actions are taken to minimize tax, while within the letter of the law, those actions contravene the object and spirit of the law. ...
FCA

Holder v. Canada, 2004 DTC 6413, 2004 FCA 188

Holder's shares, combined with the application of subsection 40(3), contravenes subsection 4(4). [10]            The Tax Court Judge concluded that subsection 4(4) has no application in this case because "a contrary intention is evident". ...
TCC

Leseru v. M.N.R., docket 97-271-UI

No one can by private agreement, validly contravene the laws of public order and good morals. ...
TCC

Partanen v. The Queen, docket 97-1606(IT)I (Informal Procedure)

(Emphasis added.) [9]      It is a requirement of the Act that a medical doctor must have certified in prescribed form that the individual has a severe and prolonged mental or physical impairment the effects of which are such that the individual's ability to perform a basic activity of daily living is markedly restricted. [10]     It is also my view that the requirement under section 118.3 of the Act that a certificate of a medical doctor be filed with the income tax return of the individual claiming the tax credit does not contravene the equality rights guaranteed by the Charter since this requirement is imposed on every taxpayer who claims the tax credit for mental or physical impairment. ...
TCC

Arthur Randle v. Her Majesty the Queen (Informal Procedure), [1994] 1 CTC 2081

He ceased the operation in 1990 allegedly because of a conflict in selling cars to students which would contravene the guidelines established in 1989 by The York Region Board of Education and because it appeared that his targeted purchasers were becoming more interested in other attractions such as Nintendo. ...
TCC

Catherine J. Lederhouse v. Her Majesty the Queen (Informal Procedure), [1994] 1 CTC 2094

It has been demonstrated by my past employment history that the services of a nanny were engaged solely for the purposes of maintaining my employment, which does not contravene the spirit of the tax act. ...
TCC

Paul L Mullins v. Minister of National Revenue, [1991] 2 CTC 2503, 91 DTC 173

The Court finds that the appellant has discharged the onus placed upon him to establish that he did not contravene section 160 of the Act. ...
FCTD

Ronald W. Douglas v. Her Majesty the Queen, [1990] 2 CTC 460

There is no provision in the Act to deduct rental payments from one's employment income, and for a judge to allow otherwise would clearly contravene the spirit and terms of the Act. ...
T Rev B decision

Gordon H Fitzgerald v. Minister of National Revenue, [1980] CTC 2949, 80 DTC 1822

The issue to which argument will be addressed before the Board is whether the penalties levied by the assessments dated December 4,1979 contravene the provisions of subsection 239(3) of the Income Tax Act. ...

Pages