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TCC

Garron Family Trust v. The Queen, 2009 DTC 1568, 2009 TCC 450, aff'd sub nom St. Michael Trust Corp. v. The Queen, 2010 DTC 5189 [at 7361], 2010 FCA 309, aff'd sub nom Fundy Settlement v. Canada, 2012 SCC 14

  [337]   The position of the Minister potentially frustrates this objective, and contravenes the plain meaning of Article XIV(4) ...
SCC

Mitchell v. M.N.R., 2001 SCC 33, [2001] 1 SCR 911

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” (Sopinka and Lederman, supra, at p. 524).  ...
SCC

R.S. v. P.R., 2019 SCC 49, [2019] 3 SCR 643

             (5) the outcome of a foreign decision is manifestly inconsistent with public order as understood in international relations; [104]                      What is contrary to domestic public order will not necessarily contravene public order in international relations (Gérald Goldstein, Droit international privé, vol. 1, Conflits de lois: dispositions générales et spécifiques (Art. 3076 à 3133 C.c.Q.) (2011), at p. 58).  ...
FCTD

Canadian Pacific Railway Company v. Canada, 2021 FC 1014

Justice Locke explained that because Clause 16 exempted the listed properties only to the extent that they were used for the construction and working of the railway, it would contravene Clause 16 to permit taxation upon the owner of those properties in respect of their use to operate the railway (Saskatchewan Reference SCC at 246-247). ... First, viewed narrowly, the two courts held that where a clause exempts certain property required for a particular purpose forever from taxation, and the government imposes a tax on the owner of that property computed by direct reference the property for this purpose, the tax would contravene the Exemption. [603] Second, viewed broadly, the Saskatchewan References held that a clause which exempts certain physical property from taxation (in that case stations and station grounds, buildings, and other property) required for a particular purpose (the construction and working of the Main Line) also exempts those properties from taxes imposed on the use of those specific properties. [604] I remain unpersuaded, however, that either a broad or narrow reading of the Saskatchewan References assists the Plaintiff here. ...
TCC

Simser v. The Queen, 2003 DTC 617, 2003 TCC 366

Second, if the SOG received by the appellant does fall within the meaning of that paragraph, the appellant argues that the decision of CCRA to include the grant amount into his income contravenes s. 15(1) of the Charter based on a physical disability and that this infringement is not a reasonable limit envisaged under s. 1. [30]     Although counsel argued the merits of both issues in the course of their respective submissions, at this point I will deal with the first issue- whether inclusion of the SOG amount into income is required under paragraph 56(1)(n) of the Act- and will refer to those portions of the arguments- together with the relevant jurisprudence- related to this question. [31]     Counsel referred to the testimony of Professor Philipps in which she noted there is no definition of "income" contained in the Act and that in the usual sense a payment must be tied to a source producing a regular stream of income. ...
SCC

Laurentide Motels Ltd. v. Beauport (City), [1989] 1 SCR 705

In his opinion, [TRANSLATION] "private law is exclusively a matter for the provincial legislature in Quebec" (p. 1002) and since the codification [TRANSLATION] "neither Quebec private law nor English private law can be applied:  the first because it contravenes art. 356 C.C.L.C. and the second because it is precluded by the Quebec Act" (p. 997).  ...
SCC

Little Sisters Book and Art Emporium v. Canada (Minister of Justice), 2000 SCC 69, [2000] 2 SCR 1120

It is therefore convenient, before addressing the Morgentaler issue, to determine whether their equality rights have been infringed and if so whether the source of the problem is the Customs legislation itself, as the appellants contend, or whether the problem described by the trial judge resulted from the unconstitutional conduct of Customs officials exercising powers under constitutional legislation.   109             The appellants argue that the legislative scheme operates with disproportionate and discriminatory effects on the gay and lesbian community and therefore contravenes s. 15(1)   and is to that extent null and void.   110             A number of recent decisions in this Court have emphasized a “purposive” interpretation of s. 15(1)   equality rights:  Law v. ...
Conference

7 October 1994 APFF Roundtable Q. 2, 5M08340 - APFF 1994

Answer by the Department of Revenue It appears to us that, by proceeding with the series of proposed transactions, the taxpayer would contravene the provisions of subsection 245(2) of the Act. ...
Miscellaneous severed letter

14 September 1992 Income Tax Severed Letter 2M01980 - Income Earned or Realized

Subsection 55(2), however, does not require that a subsidiary that has income earned or realized in respect of the shareholder of the parent pay that amount as a dividend to the parent in order that a dividend paid by the parent not contravene the subsection. ...
Old website (cra-arc.gc.ca)

EDM2.2.3 Government of Canada Bonds and Surety Bonds

Withholding Interest Payments Pursuant to Article 8, and notwithstanding Article 4, Her Majesty has the right to direct the Financial Institution to withhold remittance to the Depositor of interest payments if, in the opinion of Her Majesty, the Depositor contravenes obligations under this Agreement or its statutory obligations under the Excise Act, 2001 for which the security has been posted. ... Breach of this Agreement or the Excise Act, 2001 Her Majesty has the right to direct the Financial Institution to sell, redeem or remit the security pursuant to Article 7(a) if, in the opinion of Her Majesty, the Depositor contravenes obligations under this Agreement or its statutory obligations under the Excise Act, 2001 for which the security has been posted. ...

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