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FCA

Del Zotto v. Canada, [1996] 2 CTC 22, 96 DTC 6222

The appellant sought to amend his Statement of Claim to allege, inter alia, that the pending inquiry contravenes the Charter, is of no force and effect and that the inquiry could not continue. ...
TCC

Bryan A. Walsh v. Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2350

That question may be well-founded because it appears that the appellant is looking for a declaration that section 146 is invalid because it contravenes the Charter of Rights and Freedoms. if he is right on that and if I should strike down section 146, then no one would be entitled to any deductions in respect of registered retirement savings plans. ...
TCC

La Mutuelle Des Fonctionnaires Du Québec v. Minister of National Revenue, [1989] 2 CTC 2223

The fact the refund is calculated during the 90 days after the end of the insurance period which includes 1983, 1984 and 1985 for purposes of the contract does not contravene the provisions of section 140, in my view. ...
FCTD

J. A. McClurg v. Her Majesty the Queen, [1986] 1 CTC 355, 86 DTC 6128

It was further contended that such Articles contravene sound principles of company law and possibly the Business Corporations Act of Saskatchewan as well. ...
TCC

Gregory Taylor v. Minister of National Revenue, [1986] 1 CTC 2313, 86 DTC 1232

The purpose of subsections 159(2) and (3) is to facilitate collection of taxes, interest and penalties by obliging the administrator of property to obtain a certificate from the Minister that all taxes, interest and penalties have been paid before he distributes the property; an administrator who contravenes subsection 159(2) by a premature distribution incurs personal liability for the unpaid taxes, interest and penalties (vide H. ...
TCC

Bouvry Exports Calgary Ltd. v. R., [1997] 1 CTC 2646, 97 DTC 859

In some circumstances, the making of contract which contravenes an express statutory prohibition provision can render a contract void [1]. ...
T Rev B decision

Jean Guay v. Minister of National Revenue, [1979] CTC 2981, 79 DTC 587

Although the Board has a certain flexibility regarding procedure in the hearing of cases before it, this flexibility is necessarily limited and must in no way contravene the provisions clearly established in sections of the Income Tax Act. ...
T Rev B decision

Amar Investments Lid v. Minister of National Revenue, [1976] CTC 2012

The appellant’s ground of appeal in both instances is that it is entitled to the benefit of the provisions of subsection 83(3) of the Income Tax Act, as it was then in force, and that it did not contravene the provisions of paragraph 83(4)(a) of the said Act. ...
T Rev B decision

Jean Morin v. Minister of National Revenue, [1978] CTC 2976, [1978] DTC 1693

In Ducharme, the Board disallowed a large portion of the goodwill because it was personal (and so not permanent, which contravenes one of the basic principles of an intangible asset, namely, that it must be permanent, stable and durable). ...
FCTD

Brown v. Canada (Attorney General), 2024 FC 458

Furthermore, denying the CRCB because of a personal injury also contravenes subsection 5(1) of the Human Rights Code, RSO 1990, c H.19 [Human Rights Code]. ...

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