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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. ...

Because s. 12(1)(o) taxes the producer, not the (Alberta) owner, of the petroleum, it does not contravene the constitutional prohibition against the taxation of provincial property. ...

The Queen, 2011 DTC 1011 [at at 64], 2010 TCC 611 (Informal Procedure)-- summary under Subsection 15(1) Summary Under Tax Topics- Other Legislation/Constitution- Charter (Constitution Act, 1982)- Subsection 15(1) Boyle J. found that the distinction in s. 118 that allows taxpayers of 65 years and older to split all pension income with a spouse, but restricts taxpayers younger than 65 years to splitting only qualified pension income, did not contravene s. 15(1) of the Charter. ...

., 84 DTC 6478, [1984] CTC 506, [1984] CTC 519, [1984] DTC 6489 (FCA)-- summary under Section 8 Summary Under Tax Topics- Other Legislation/Constitution- Charter (Constitution Act, 1982)- Section 8 no link betweeen seizure right and offence S. 231(4) contravenes the right of the taxpayer to be secure against unreasonable search or seizure because it confers "on the Minister, when he has grounds to believe that one particular offence has been committed, the power to authorize a general search and seizure relating to the violation of any of the provisions of the Income Tax Act or the Regulations. ...

In rejecting this position, Paris J referred to Article 1417 of the Civil Code (“A contract is absolutely null where the condition of formation sanctioned by its nullity is necessary for the protection of the general interest”), and stated (at paras. 26, 34, TaxInterpretations translation): On numerous occasions, the jurisprudence has reiterated that a purpose which is contrary to the public order and which contravenes a penal provision, in the current case, of the Criminal Code, engages the absolute nullity of the contract in accordance with Article 1417 …. ...

In rejecting this position, Paris J referred to Article 1417 of the Civil Code (“A contract is absolutely null where the condition of formation sanctioned by its nullity is necessary for the protection of the general interest”), and stated (at paras. 26, 34, TaxInterpretations translation): On numerous occasions, the jurisprudence has reiterated that a purpose which is contrary to the public order and which contravenes a penal provision, in the current case, of the Criminal Code, engages the absolute nullity of the contract in accordance with Article 1417 …. ...

In rejecting this position, Paris J referred to Article 1413 of the Civil Code (“A contract whose object is prohibited by law or contrary to public order is null"), and stated (at para. 26, TaxInterpretations translation) that under the jurisprudence “a purpose which is contrary to the public order and which contravenes a penal provision, in the current case, of the Criminal Code, engages the absolute nullity of the contract” (here, an alleged partnership contract). ...

Friedman, 2019 FC 1583, aff'd 2021 FCA 101-- summary under Section 13 Summary Under Tax Topics- Other Legislation/Constitution- Charter (Constitution Act, 1982)- Section 13 s. 231.1(1) demand made in civil audit context did not contravene s. 13 The Friedmans, a married couple, who had not filed T1135 returns, each received Requests for Information under s. 231.1(1) (“RFIs”) that were addressed to them personally. ...