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This, the appellant argues, contravenes the object and spirit of the CCA provisions and constitutes abusive tax avoidance within s. 245(4) of the Act.  ...

It found that the DUPE provision, by itself, did not contravene the Charter ...

Consequently, the Partnerco assessment is invalid because it encompasses two taxation years, May 1 to 28, 2006 and May 29 to June 1, 2006, which contravenes the statute bar provisions which contemplate one assessment for each taxation year. [85]   There is no error in the Tax Court’s conclusion that the Minister unreasonably assessed Partnerco based on a notional period of May 1 to June 1, 2006. ...

The person to whom the demand is made must, within the delay fixed, comply with that demand, whether or not he has already filed such a return or report, or an answer to a similar demand made under a fiscal law or regulations made under such a law.  ... [9]                               Section 61 of the TAA imposes a penalty for a failure to comply with a formal demand:      Every person who contravenes sections 38, 39, 43 or section 1015 of the Taxation Act (chapter I-3)... is guilty of an offence and, in addition to any penalty prescribed by this Act, is liable to a fine of not less than $800 nor more than $10,000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), to both the fine and a term of imprisonment not exceeding six months.  ... [10]                           Section 39.2 of the TAA provides that the Minister may apply to the Court of Québec to remedy a failure to comply with a formal demand:      Where a person has not provided access, assistance, information, documents or things even if the person is required to do so under section 38 or 39, the Minister may make an application to a judge of the Court of Québec acting in chambers and that judge may, notwithstanding section 61.1, order the person to provide the access, assistance, information, documents or things to the Minister or make such order as the judge deems proper in order to remedy the failure which is the subject of the application.... ...

She agreed with the Respondent’s statement that, to the extent the Bank must engage in exempt lending- and deposit-taking to enable Treasury to earn non-resident interest amounts, the Bank should be entitled to claim ITCs. [121]   The Respondent argues that the response of the Bank’s representative contravenes the First Order Supply Rule: a business cannot recover GST incurred on inputs acquired to make exempt supplies, even when those exempt supplies enable the business to make other taxable supplies. ...

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. ...

Sap- lys^, [12] a case involving prosecution, apparently under the Excise Tax Act, where it was found, inter alia, that the Crown had failed to meet its obligations to disclose evidence to be relied upon, thus compromising the defendant’s right to a fair trial, and that the conduct of its investigation and prosecution of the charges was so unfair as to contravene fundamental notions of justice and to undermine integrity of the judicial process. ...

The Supreme Court allowed the appeal (L’Heureux-Dubé and Bas- tarache JJ. dissenting), finding that a valid partnership had been created and that the transaction did not contravene the Bank Act. ...

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 page 532. ...

It is the duty of the Legislature (1) not to contravene a decision of the Courts and (2) not to impose an indirect tax yet, doing its duty in these respects, is treated as wrongdoing. ...