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FCTD
L. Bilodeau & Fils Ltée v. Canada (Canadian Food Inspection Agency), 2014 FC 316
Commission of violation Violation 7. (1) Every person who (a) contravenes any provision of an agri-food Act or of a regulation made under an agri-food Act, (b) contravenes any order made by the Minister under the Plant Protection Act, or (c) refuses or neglects to perform any duty imposed by or under the Plant Protection Act or the Health of Animals Act the contravention of which, or the refusal or neglect of which, is designated to be a violation by a regulation made under paragraph 4(1)(a) commits a violation and is liable to a warning or to a penalty in accordance with this Act. 7. (1) Toute contravention désignée au titre de l’alinéa 4(1)a) constitue une violation pour laquelle le contrevenant s’expose à l’avertissement ou à la sanction prévus par la présente loi. ...
TCC
France Julien v. Minister of National Revenue, [1991] 1 CTC 2391, 91 DTC 586
The Law Society of British Columbia, [1989] 1 S.C.R. 143; 56 D.L.R. (4th) 1. 4.03 Does the Tax Court of Canada have jurisdiction to declare a section of the Income Tax Act of no force and effect if the said section contravenes the Charter? ... Consequently, counsel for the appellant submitted, were it not for subparagraph 56(1)(a)(iv) of the Act the appellant could through an amended 1984 return include the said sum in income for 1984. 4.04.2 It remains to be determined if subparagraph 56(1)(a)(iv) of the Act contravenes section 15 of the Charter, which reads as follows: Equality Rights 15. (1) Every individual is equal before and under the law and has the right to the equal protection and equal benefit of the law without discrimination and, in particular, without discrimination based on race, national or ethnic origin, colour, religion, sex, age or mental or physical disability. (2) Subsection (1) does not preclude any law, program or activity that has as its object the amelioration of conditions of disadvantaged individuals or groups including those that are disadvantaged because of race, national or ethnic origin, sex, age or mental or physical disability. 4.04.2(1) Counsel for the appellant first argued that, even if the error in the decision of the Department and of the Canada Employment and Immigration Commission was made in good faith, the appellant nevertheless suffered a detriment. ...
FCA
Blue Bridge Trust Company Inc. v. Canada (National Revenue), 2021 FCA 62
., that the taxation could contravene the Convention. I understand from the appellant’s arguments that it maintains that the Minister was responsible for ensuring that France not tax the French residents concerned in a manner contrary to the Convention, even before France had the opportunity to complete its review of the French taxpayers’ file. ... The Minister insists that the appellant does not question whether assessments on the income of French residents or on gifts, transfers and/or inheritances would contravene the Convention. ...
Old website (cra-arc.gc.ca)
Federal Excise Stamp Mandatory on Tobacco Products as of July 1, 2012
Any person who contravenes this requirement is liable to a fine, imprisonment, or both. ...
Old website (cra-arc.gc.ca)
No. 01-3, Tailored Individual Pension Plan (TIPPs)
In our view, these plans are similar to the TIPP design and contravene one or more of the PA anti-avoidance rules contained in the Regulations. ...
Current CRA website
Newsletter no. 01-3, Tailored Individual Pension Plan
In our view, these plans are similar to the TIPP design and contravene one or more of the PA anti-avoidance rules contained in the Regulations. ...
Current CRA website
Federal Excise Stamp Mandatory on Tobacco Products as of July 1, 2012
Any person who contravenes this requirement is liable to a fine, imprisonment, or both. ...
GST/HST Interpretation
24 November 1998 GST/HST Interpretation HQR0001317 - Farm Fuel Distribution Allowance
. • If the consumer contravenes the Act by using the fuel for a purpose that does not qualify, the consumer is liable to pay an amount equal to the allowance. • If the dealer sells marked fuel at a price higher than the reduced price, the dealer must pay to the Minister an amount equal to the amount by which the actual price exceeds the reduced price. ...
Current CRA website
Newsletter no. 01-3, Tailored Individual Pension Plan
In our view, these plans are similar to the TIPP design and contravene one or more of the PA anti-avoidance rules contained in the Regulations. ...
Current CRA website
Warning: Watch out for self-directed RRSP tax schemes
Tax schemes are plans and arrangements that contravene the Income Tax Act. ...