Search - contravene

  [39]         The difficulty the applicant faces in the matter at bar is that he cannot point to any operative provision of the Convention that being a considered resident of Canada for purposes of the Act would contravene. ... Instead, the Court examined Article IV (which related to dividends) of the convention and held that the definition of residency in the Act could not prevail over that Article [26]:   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 therefore ineffective to abrogate the provisions of Article IV(5) of such convention. ...

The question is whether the transaction contravenes any policy or policies underlying the provisions of the Act as a whole. ... Thus, a transaction only amounts to a misuse for the purpose of GAAR when it contravenes the policy, objective or function of the provision or provisions on which the taxpayer relies in order to avoid or minimise tax. [46]       Subsection 245(4) refers to "the provisions of this Act" not "the provision of this Act". ...

At 524 Iacobucci J. summarized the steps required in determining whether a law contravenes subsection 15(1) of the Charter. ... I am therefore of the view that the CPP scheme in effect from 1966 to 1988, which excluded contributions and participation of those with no taxable income including Indians employed on a reserve, did not contravene subsection 15(1) of the Charter either before or after it came into effect. ...

That paragraph 231 (3) of the Income Tax Act which purports to authorize the making of such a Decision or Order contravenes the provisions of Section 92(13) of the British North America Act 1867 as amended and is not within the legislative competence of Parliament under Section 91 or otherwise of the said Act. 4. ... I turn now to the claim set out in paragraph (3) of the applicant’s Originating Notices of Motion that subsection 231(3) of the Income Tax Act contravenes the provisions of subsection 92(13) of the British North America Act, 1867, as amended, and is not within the legislative competence of Parliament under section 91 or otherwise of the said Act. ...

Firstly, since section 207.05 imposes a constitutionally valid tax and section 207.06 does not impose any tax, either alone or in combination with 207.05, the section cannot contravene section 53 of the Constitution Act. ... The parties were unable to provide responses precise or thorough enough to assist the Court satisfactorily. [78] The Federal Court of Appeal indicated that full examination of the text of the provisions, in light of the context and purpose, leads to the conclusion that if Parliament gave unconstrained and unfettered discretion to the Minister, then the textual delegation of the taxation authority may contravene section 53. ...

  (16)  A bank that contravenes any of paragraphs (2)(a), (c), (f), (h), (i) or (j) is guilty of an offence and liable on summary conviction to a fine not exceeding five hundred dollars in respect of each contravention.   ... He held that a taxpayer does not contravene s. 97(2) by taking advantage of it.   ... This argument posits that, despite the fact that Leasing’s participation in the partnership does not contravene the provisions of the Bank Act  , it should be considered illegal for public policy reasons, namely because “[t]o sanction the participation of Leasing in the Partnership is to sanction the agreement to circumvent the provisions and penalties of the Bank Act   and the Partnerships Act ” (para. 89).  ...

It also rejected the OPSBA appellants’ argument regarding a constitutional convention in this area, for the reasons given by Cumming J.   25               Lastly, the court held that the delegation of the setting of property tax rates for education purposes to the Minister of Finance did not contravene s. 53   of the Constitution Act, 1867  .  ... E.2, as amended by the Education Quality Improvement Act, 1997, S.O. 1997, c. 31, contravene the preamble, s. 53  , or s. 54   of the Constitution Act, 1867  ?     ... E.2, as amended by the Education Quality Improvement Act, 1997, S.O. 1997, c. 31, contravene the preamble, s. 53  , or s. 54   of the Constitution Act, 1867  ?   ...

Conduct that contravenes this Election Code which may reasonably have affected the outcome of the Election; ii. ... More generally, the Respondent’s appeal letter references s 8(b)(i) of the Code, and her Candidate’s Affidavit states that policies, procedures and rules of the election were broken. [66]   Under s 8(b), there are only two possible grounds of appeal: conduct that contravenes the Election Code which may reasonably have affected the outcome (s 8(b)(i)), and corrupt practices which may reasonably have affected the outcome (s 8(b)(ii)). ... Section 8(b) restricts an appeal to two grounds, one of which s 8(b)(i), being conduct that contravenes the Code and which may reasonably have affected the outcome of the election. ...

If so, does transmission to the Registry under section 318 of the FCR unjustifiably contravene section 8 of the Charter? ... Rémillard, that I exercise my discretion to decide whether section 318 of the FCR should be given a reading down in order to bring it into conformity with the Charter (Hunter at p 168; Gernhart at para 47). [189]   Although this is not necessary to dispose of this question considering my conclusion that section 318 of the FCR does not contravene section 8 of the Charter, I must still note that Mr.  ...

Paragraph 239(1)(d) does not make it an offence per se to contravene a provision of the Income Tax Act. ...