Search - contravene

I think the law is well settled and several cases have been cited on this matter, and I think a reading of the by-law itself, which I have already said contravenes no section of The Corporations Act of Ontario which was in effect at the material time, prevents paragraph 22 from having any substance. ...

Appellant’s counsel then reaffirmed that there are two taxation years in one calendar year—1966—and that, if the agreement for one of these taxation years is disallowed, this would mean that the associated companies could claim only one allocation of $35,000 for two fiscal periods, which contravenes the reason for the existence of subsections 39(3) and 139(2), which were enacted to allow the $35,000 allocation. ...

[(ii), (iii) and (iv) not applicable] 4.02 Analysis 14 4.02.1 Certain economic and social considerations prompted Parliament to create a “self-employment assistance” program that even includes payment for child care expenses, all within the scheme of the Unemployment Insurance Act. 15 In so doing Parliament did not intend to contravene the provisions of the Income Tax Act. ...

The defendant further claims that the terms of the Canada-Netherlands tax convention do not apply to the taxation of the shareholders of the plaintiff company who are resident neither in Canada nor in the Netherlands with respect to the distribution of the stock dividends in issue, and that the terms of such convention do not apply to relieve the plaintiff from its obligation to withhold such tax and remit it to the Reveiver General of Canada pursuant to subsection 109(1) of the Act nor does the imposition of such tax by the Minister contravene the provisions of such convention. ... The amendments made in 1962 and 1965 to the Canada Income Tax Act (supra) contravene the provisions of the Canada-Netherlands Income Tax convention and are therefore ineffective to abrogate the provisions of Article IV(5) of such convention. ...

Section 239(1)(d) does not make it an offence per se to contravene a provision of the Income Tax Act. ... It is clear from the statement of the trial judge (supra) that the conduct he was punishing through the award of costs was the course of conduct of the appellant in late-filing over the years, which course of conduct the Trial Judge had previously found did not contravene subsection 163(1). ...

Did the parties of this agreement tie their hands in their capacity as directors of the company so as to contravene the re- quirements of the Quebec Companies Act, which provides (s. 80) that “the affairs of the company shall be managed by a board of not less than three directors”? I agree with the reasons of the learned Chief Justice that this agreement does not contravene this or any other section of the Quebec Companies Act. ...

Do these subsections contravene a right guaranteed by subsection 15(1) of the Charter? ... M.N.R., [1991] 2 C.T.C. 2284, 91 D.T.C. 1002, the question was as follows: does subsection 122.4(2) of the Income Tax Act contravene section 15 of the Charter? ...

Respondent's position Counsel for the respondent submitted that the amended section of the Act restricts deductibility because, although it contravenes paragraph 7 of Article XXV of the convention, it was in force at the time that the convention was entered into. ... The Minister's contention is that although the amendment contravenes Article XXV(7), it remains valid because it was already in force at the time the convention was entered into. ...