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FCTD

Zhang v. Canada (Citizenship and Immigration), 2019 FC 1536

(a) in the case of a foreign national, through an act or omission which contravenes, directly or indirectly, a provision of this Act; and [EN BLANC/BLANK] (b) in the case of a permanent resident, through failing to comply with subsection 27(2) or section 28. ...
TCC

Frank-Fort Construction Inc. v. The Queen, 2020 TCC 6

Notwithstanding the second paragraph, every person who contravenes section 512 of the Act respecting the Québec Sales Tax (chapter T-0.1) incurs a penalty equal to twice the amount of the tax. ...
FCTD

Robidoux v. Canada (Public Safety and Emergency Preparedness), 2020 FC 766

Robidoux argues that he did not contravene the Customs Act in reporting that he resided in the U.S. ...
TCC

Brian Currie and Debbie Currie v. Minister of National Revenue, [1991] 1 CTC 2099, 91 DTC 197

Zelensky, [1978] 2 S.C.R. 940; 86 D.L.R. (3d) 1794. [4] (b) the reading down doctrine "Reading down” is employed in a context where a statute appears to be generally valid but where it has some broad terms which could be applied in a way to contravene the constitution [5]. ...
OntCtGD decision

Rosenberg v. Canada (Attorney General), [1996] 2 CTC 78

However, in light of the split in reasoning in the Supreme Court judgment, the respondent conceded that the definition of spouse under the Income Tax Act contravenes subsection 15(1) of the Charter but maintained that the legislation could be saved under section 1. ...
NBQB decision

Brian A. Donovan v. Her Majesty the Queen (As Represented by the Attorney General of Canada), Barbara Beaumont, Guy Belle-Isle, Guy Boudreau, Mark Boudreau, Terry Leblanc, Claudette Miller, Vince Pranjivan and Paul Watters, [1994] 2 CTC 426

Surely to return seized documents in the manner that they were returned without getting permission to do so from the Court which ordered them to be retained until certain specified events would occur as is provided for in the Statutes contravenes the retention order of the Court, the provisions of the Act and the mandatory obligation imposed on the Minister to take reasonable care to ensure that they be preserved. ...
BCSC decision

Constantine Kourtessis and Hellenic Import-Export Company Limited v. Minister of National Revenue and Her Majesty the Queen in Right of Canada, [1989] 1 CTC 56, 89 DTC 5214

.), subsection 231(4) was held to contravene section 8 of the Charter in that it conferred upon the Minister, when he believed one particular offence had been committed, the power to authorize a general search and seizure relating to the violation of any of the provisions of the Act or regulations made under it. ...
ABQB decision

Oscar Kruger and Oscar H. Kruger Professional Corporation v. Rick Kubica, Henry S. Lee and Minister of National Revenue and Attorney General of Canada, [1989] 1 CTC 331

The plaintiff also seeks injunctive relief restraining conduct which may contravene the provision of the declaratory judgment. ...
BCSC decision

Constantine Kourtessis and Hellenic Import-Export Company Limited v. Minister of National Revenue and Her Majesty the Queen in Right of Canada, [1987] 2 CTC 36, 87 DTC 5299

While upon a Charter argument evidence may be given to show that the impugned enactment contravenes the Charter, there is nothing at all in the material before me to show that the informant could contribute anything useful to the question of the constitutionality of the enactment. ...
FCTD

Abdat v. Canada (Attorney General), 2022 FC 1316

It stands to reason that a remission order should not normally serve as an alternative means of appeal for a taxpayer who failed to pursue the remedies provided for in the Income Tax Act and should not, in particular, allow for an out-of-court settlement to which the taxpayer consented to be set aside: Internorth Ltd v Canada (National Revenue), 2019 FC 574 at paragraphs 30 and 31; Mokrycke v Canada (Attorney General), 2020 FC 1027 at paragraph 68 [Mokrycke]; Meleca v Canada (Attorney General), 2020 FC 1159 at paragraph 50. [26] In stressing this consideration, the decision-maker did not fetter his discretion so as to contravene the principles established in Maple Lodge Farms v Government of Canada, [1982] 2 S.C.R. 2, and Kanthasamy v Canada (Citizenship and Immigration), 2015 SCC 61 at paragraph 32, [2015] 3 S.C.R. 909. ...

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