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Fowler v. HMRC Commissioners - First-Tier Tribunal finds that “treatment is the meaning:” employment income deemed by U.K. domestic legislation to be from carrying on a “trade” was therefore deemed by Art. 3(2) to be “business profits” for Treaty purposes

Brannan J also stated: If a Contracting State changes its domestic law after the conclusion of a double tax treaty in such a way as to reallocate income from one article to another...that could contravene the requirements of good faith imposed by Article 31(1) of the Vienna Convention.... ...

B.C. Investment Management – Supreme Court of Canada indicates that a statutory trust is not necessarily a trust

In finding that such assessments would contravene s. 125 of the Constitution Act, 1867 but for the effect of Intergovernmental Agreements between B.C. and the federal government, Karakatsanis J focused on the ownership interest of BCI (the provincial Crown agent) in the portfolio assets: In this case, the ETA places the burden of the tax on the Portfolio assets to which BCI holds legal title. ...

Richard Tremblay, Ilana Ludwin, "Indian Supreme Court Diverges from OECD Guidelines, Relies on Questionable Canadian Precedent, in Deciding PE Issue in Formula One", Tax Management International Journal, 2018, p. 125 -- summary under Article 5

Formula One contravenes the requirement for separate-entity determination of a PE (p. 126) Philip Morris … held that an Italian corporation can be considered the permanent establishment of multiple non-resident members of the same corporate group. … [In response] paragraph 41.1 of The 20I0 Model Treaty Commentary on Article 5(7) (now paragraph 117 of the 2017 Model Treaty Commentary) states that: The determination of the existence of a permanent establishment under the rules of paragraph 1 or 5 of the Article must, however, be done separately for each company of the group. The Formula One decision directly contravenes the revised commentary…. ...

Dov Begun, "Equity Based Compensation and Stock Options", 2017 Annual CTF Conference draft paper -- summary under Paragraph (k)

It has generally been accepted that compensating RSU holders in this manner for dividends paid on the shares should not be considered to cause the existing RSUs to be off-side the 3 year rule and contravene the SDA rules. ...

Jeff Oldewening, Rachel A. Gold, Chris Sheridan, "Statutory Ratification", Canadian Tax Journal, (2016) 64:1, 293-325 -- summary under Rectification & Rescission

The remedy restores the parties to an original oral bargain so that one party cannot rely on the strict terms of a written instrument that contravenes the true arrangement between the parties. ...

Eytan Dishy, Chris Anderson, "The Permissibility of Surplus Stripping: A Brief History and Recent Developments", Canadian Tax Journal (2021) 69:1, 1 -33 -- summary under Subsection 245(4)

Second, as per Pomerleau, the conversion of soft ACB (generated from V-Day value or the capital gains deduction) into hard ACB to increase the PUC of a class of shares may contravene the Act’s PUC scheme. ...

Williams v. Canada (Minister of National Revenue), docket T-1646-97

Did the plaintiffs contravene the Customs Act as noted in the seizure report? ... Did the plaintiffs contravene the Customs Act as noted in the seizure report? ...

October 1989 Revenue Canada Round Table - Q.4 (Jan. 90 Access Letter, ¶1075) -- summary under Subsection 245(4)

October 1989 Revenue Canada Round Table- Q.4 (Jan. 90 Access Letter, ¶1075)-- summary under Subsection 245(4) Summary Under Tax Topics- Income Tax Act- Section 245- Subsection 245(4) The temporary injection of capital into a partnership in order to avoid the realization of gain on a rollover transaction would appear to contravene the precise goal of s. 100(2) which is the realization of a capital gain in such circumstances. ...

AD-19-01 Audit Agreement and Waiver of Objection Rights Guidelines 2019-02-19 -- summary under Subsection 152(1)

Recognition of Galway principle Auditors cannot contravene provisions of the ITA or ETA in negotiating and finalizing an audit agreement. ...

Print Three Inc, Laserdata Technology Inc and Jacques Benquesus v. Her Majesty the Queen, [1985] 1 CTC 261

Counsel for the applicant argued that subsection 231(4) does not contravene the Charter in so far as it gives the Minister, when he has valid grounds for believing that offences have been committed by a taxpayer, the power to authorize a search and seizure in respect of that offence. ... It is common ground that subsection 231(4) does not contravene the Charter in so far as it gives the Minister, when he has valid grounds for believing that an offence has been commited by a taxpayer, the power to authorize a search and seizure in respect of that offence. ... In my view, that subsection violates section 8 of the Constitution Act, 1982 in that it contravenes the right of the taxpayer “to be secure against unreasonable search or seizure.” ...

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