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TCC
Pidskalny v. MNR, 91 DTC 1046, [1991] 2 CTC 2192 (TCC)
., file with the registrar a notice, in Form 11 in the Second Schedule, of a director ceasing to hold office;... (2) A company that contravenes subsection (1) commits an offence and is liable to a fine not exceeding $50 for each day it is in default. ...
FCTD
Porta-Test Systems Ltd. v. The Queen, 80 DTC 6046, [1980] CTC 71 (FCTD)
After careful consideration I am prepared to agree with this submission which I think does not contravene the principle outlined in Lackie or conflict with it, as it can be distinguished in the special circumstances in this case finding as I do that it was the sale of an asset, with the price calculated partly as royalties. ...
ONSC decision
The Queen v. Roth, 84 DTC 6181, [1984] CTC 185 (SCO)
The order sought by the applicants would in effect prohibit all tax investigators conducting audits under the aegis of s 231(1)(a), (b) and (c) of the Act from seizing, without a warrant pursuant to s 231(l)(d) of the Act, any documents they find in the course of their audits on the ground that such a seizure contravenes s 8 of the Charter. ...
FCTD
Androwich v. The Queen, 90 DTC 6084, [1990] 1 CTC 78 (FCTD), briefly aff'd 93 DTC 5275 (FCA)
A further submission made by the plaintiff is that subsection 146(5) of the I.T.A. contravenes section 15 of the Charter since the I.T.A. discriminates between types of income resulting in unequal R.R.S.P. deductions. ...
TCC
Desrobec Inc. and M.N.R., 2007 TCC 459
Desrochers; - 7.7: any activity or source of remuneration that might contravene the contract to be submitted first to Mr. ...
TCC
Merrins v. The Queen, 2006 TCC 281 (Informal Procedure)
Issues [7] The Appellant claims that these reassessments contravene the provisions of the treaty because the Minister has included his CPP and superannuation benefits in the calculation of his tax payable, whereas those amounts are exempt from taxation under the Treaty. ...
TCC
Morel c. M.R.N., 2005 TCC 614
He adds that any other interpretation would contravene the terms and conditions of employment set out in the letter of employment, which is the contract signed by the parties-especially clause 12.3.3, reproduced above. [15]In addition, the Payor's accountant stated that the Appellant did not do any work for the Payor during the week of May 1 to May 6, 2004, when he was in Algiers. ...
TCC
Comité des personnes assistees sociales de Pointe St.Charles v. M.N.R., 2004 TCC 55
This contravenes the Minimum Wage Act. [19] Counsel for the Respondent states that there is no solid evidence that it is a volunteer agreement. ...
TCC
St-Sauveur c. La Reine, 2003 TCC 325 (Informal Procedure)
[OFFICIAL ENGLISH TRANSLATION] REASONS FOR JUDGMENT Lamarre Proulx, J.T.C.C. [1] These appeals, heard under the informal procedure, have to do with the 1997 and 1998 taxation years. [2] At issue is whether section 122.5 of the Income Tax Act ("the Act ") contravenes section 15 of the Canadian Charter of Rights and Freedoms ("the Charter "). [3] This section provides, according to the definition of "eligible individual" set out in subsection 122.5(1), that a person must be married, have a common-law spouse, be the parent of a child, or be at least 19 years of age in order to be eligible for the Goods and Services Tax ("GST") credit. [4] The appellant was born on July 18, 1980. ...
TCC
Amit v. The Queen, docket 2000-3093-IT-I (Informal Procedure)
This would seem contrary to the intention of the parties and, furthermore, would contravene the interpretation, which the parties gave this clause over the years, as implied from the way they acted. ...