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Current CRA website

Compliance Bulletin No. 3

This practice may contravene paragraph 147.4(1)(a), which states that when a member elects to purchase an annuity, the annuity purchased must not be materially different than the benefits that would have been provided to the individual under the RPP. ...
GST/HST Ruling

5 January 2011 GST/HST Ruling 125981 - Application of HST to Fees for International Fuel Tax Agreement (IFTA) Decals and The Reimbursement of Costs of Coloured Dye [in Ontario]

Under subsection 4.16(1) of the FTA, any person who contravenes subsections 4.13(1) or 4.13(2) is guilty of an offence. ... Subsection 4.19(3) of the FTA provides that every registered dyer that contravenes a condition or limitation on its certificate of registration is guilty of an offence and on conviction is liable to a fine. 30. ... " It also states that registered dyers are required under the FTA to colour fuel using only the dye provided by the Minister and to store, label and handle dye and coloured fuel in accordance with the Minister's requirements and it is an offence under the FTA to contravene these requirements. ...
Ruling

2020 Ruling 2020-0847681R3 - Loss consolidation arrangement

The principal amount of the Daylight Loan will not exceed the amount that Lossco 1 could reasonably be expected to borrow from an arm's length XXXXXXXXXX and will not cause Lossco 1 to contravene any debt covenants. ... The aggregate principal amount of the Lossco Loans will not exceed the amount that the Profitcos could reasonably be expected to borrow from an arm’s length XXXXXXXXXX and will not cause the Profitcos or New LP to contravene any debt covenants in existence. 40. ...
Current CRA website

Monitoring of Electronic Access to Taxpayer Information v3.0

Out of scope of the privacy impact assessment The investigations into allegations of employee misconduct that may be carried out by the Agency’s Investigations Program is not addressed in this PIA; Where fraudulent actions contravene the Criminal Code of Canada or the Financial Administration Act, other corrective measures may be taken by the Agency leading to criminal investigations and prosecution by other investigative bodies (i.e. ... In some cases, where fraudulent actions contravene the Criminal Code of Canada or the Financial Administration Act, other corrective measures may be taken by the Agency leading to criminal investigations and prosecution by other investigative bodies (i.e., RCMP). ...
SCC

Mcclurg v. Canada, 91 DTC 5001, [1990] 3 SCR 1020

It contravenes the principle that the directors are not permitted to favour one class at the expense of the others.  It also contravenes the principle that dividends attach to shares and not to shareholders because the directors would be making a discretionary allocation primarily on the basis of the identity of the shareholders.  ... It contravenes the principle that the directors are not permitted to favour one class at the expense of the others: see Fraser and Stewart, supra, at p. 532.  ...
FCA

Canada v. Benoit, 2003 DTC 5366, 2003 FCA 236

While evidence adduced in support of aboriginal claims must not be undervalued, neither should it be interpreted or weighed in a manner that fundamentally contravenes the principles of evidence law, which, as they relate to the valuing of evidence, are often synonymous with the "general principles of common sense". [...] [109]        It is also important to point out that the nature of the oral history evidence in this case is quite different to that presented, for example, in Delgamuukw, supra. ... [Emphasis is that of the Trial Judge] [112]            In my view, the approach suggested by Dr. von Gernet to oral history evidence is undeniably a proper approach and is entirely in line with the remarks made by McLachlin C.J. at paragraph 38 of Mitchell, supra, where she indicated that evidence adduced to support Aboriginal claims should not be weighed in a manner that "fundamentally contravenes the principles of evidence law... ... While evidence adduced in support of aboriginal claims must not be undervalued, neither should it be interpreted or weighed in a manner that fundamentally contravenes the principles of evidence law, which, as they relate to the valuing of evidence, are often synonymous with the "general principles of common sense". [...] [115]        In the present matter, what is at issue is not "a right which originates in times where there were no written records of the practices, customs and traditions engaged in", but whether the Aboriginal signatories understood that a promise exempting them from tax at any time for any reason was made. ...
TCC

Robert Bédard Auto Ltée. v. MNR, 85 DTC 643, [1985] 2 CTC 2354 (TCC)

GENERAL TERMS AND CONDITIONS This lease is granted on the following conditions, which the lessee undertakes to respect and comply with well and faithfully, to wit: (1) to maintain the property (land and buildings) in good repair even as regards major repairs, and to restore it to such condition at the end of the lease, the owner being in no way obliged to contribute thereto in any circumstances; (2) to keep the buildings erected thereon insured against lightning, fire and vandalism, on behalf of the owner, with a promise to sell to the lessee, for at least the amount for which they are currently insured under policy No T305695, issued by Les Prévoyants du Canada, being at present the sum of two hundred and fifty thousand dollars ($250,000) on the buildings and with an insurance company approved by the owner, and to provide him with a copy of the policy and the premium payment receipts upon request, as well as the renewal certificates at least fifteen days prior to expiry; (3) to maintain liability insurance at least equivalent to that currently held by the owner with Les Prévoyants du Canada under policy No 1305695 with an insurance company approved by the owner and to provide him with the policy and the premium payment receipts upon request, as well as the renewal certificates at least fifteen days prior to expiry; (4) to fit out the demised premises with furniture and equipment sufficient to guarantee payment of three months' rent; (5) to pay all municipal and school taxes that become payable on the immovable, including those for water and garbage collection service, as soon as they respectively fall due, and provide receipts therefor to the owner upon request; (6) to use the demised premises only to operate a business consisting in the sale of new and used motor vehicles (cars and trucks) and of parts for such motor vehicles and their repair and maintenance, except the apartment located above the garage, which may continue to be occupied as such; (7) to pay himself for his electricity and for heating the demised premises during the cold season; (8) not to assign his rights under this lease or sublet in whole or in part, without the written consent of the owner, except, of course, with regard to the apartment located above the garage, which he may rent for his benefit, retroactive to the first of July, one thousand nine hundred and seventy-six, and except as agreed in the promise to sell hereinafter; (9) to indemnify the owner for any expenses, damage or charges of any kind that may be caused or that he may incur as a result of the lessee’s failure to comply with all municipal or other by-laws pertaining to or affecting the demised premises; (10) in the event the insurance policies protecting the demised premises are terminated owing to the use or occupation made of the said premises, in whole or in part, by the lessee or any assignee or sublessee or any other person having received permission to occupy the said premises from the lessee, the owner may, at his option, declare the present lease to be terminated, by giving the lessee notice in writing to that effect, and dispose of the demised premises as he wishes and for his benefit, the lessee being required to give the owner immediate possession of the demised premises; (11) to allow the owner or his representatives and agents, superintendents and workers, to enter the demised premises at any reasonable time, in order to inspect them, and, where necessary, to make repairs and alterations; (12) not to make any changes in the demised premises without the owner's written consent, and if he makes any, he must leave everything the way it is at the end of this lease, without any compensation for the lessee, unless the owner prefers to have the premises the way they were previously, in which case the lessee must immediately perform the necessary work for this purpose, at his own expense; (13) the parties hereby expressly stipulate that should the lessee fail to pay the rent provided for in this lease, and/or should he contravene or fail to perform the terms and conditions of this lease, and/or in the event any of the lessee's movables or furniture in the demised premises are seized or taken in execution or guarantee by any of the lessee's creditors, or if they were seized or taken from the lessee for taxes or pursuant to a deed of pledge, and/or if the lessee makes any assignment of his property for the benefit of his creditors or becomes insolvent, or becomes subject to any Act concerning insolvency, and/or if the lessee, at any time during his occupation of the demised premises, removes or attempts to remove from the said premises any part of his movables and furniture therein, except in the ordinary course of his business, without the prior written consent of the owner, and/or if a writ of execution or seizure is issued by any court in the province of Quebec against the lessee's movables and furniture, the current rent shall become due and payable, and the owner shall have the right to terminate this lease immediately and to resume possession of the demised premises, or lease them again, if he so wishes; (14) to pay the costs and fees hereof, as well as the cost of registration and of preparing a copy for the owner; DECLARATIONS BY THE OWNER The owner declares: (1) that the apartment located above the garage presently rented, is rented to Dave Roy, without a lease, and the owner subrogates the lessee in his rights as owner respecting this lease, including the right to receive rent from the first of July, one thousand nine hundred and seventy-six and the right to review this lease for such price and on such terms as the lessee deems appropriate for a term not to end later than the fourth of July, one thousand nine hundred and eighty-one; (2) that to his knowledge this apartment complies with the municipal by-laws of the town of Mont-Laurier; (3) that at present he has no hypothecary creditors on the immovables currently leased. ...
SCC

Knox Contracting Ltd. v. Canada, 90 DTC 6447, [1990] 2 SCR 338, [1990] 2 CTC 262

As stated by LeBel, J.A. at page 47:...we are convinced that to make false or deceptive statements in a return filed or made as required by either tax Act is to commit a crime, and a serious crime, rather than to contravene a statutory law not ordinarily regarded as criminal. ...
FCA

Thompson v. Canada (National Revenue), 2013 DTC 5146 [at at 6296], 2013 FCA 197, rev'd 2016 SCC 21

L-8, the Rules of the Law Society of Alberta and the Law Society of Alberta Code of Conduct, and in the common law applicable to the Province of Alberta thereby causing that Barrister and Solicitor to violate his Code of Conduct, breach those Rules and contravene the Act, rendering him liable for serious penal and civil consequences? ...
FCA

Edwards v. Canada, 2003 DTC 5667, 2003 FCA 378

Article 8 stipulates: The laws previously in force in Hong Kong, that is, the common law, rules of equity, ordinances, subordinate legislation and customary law shall be maintained, except for any that contravene this Law and subject to any amendment by the legislature of the Hong Kong Special Administrative Region.   22. ...

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