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Archived CRA website
ARCHIVED - Registered Charities Newsletter - Autumn 2001- No. 11 - Fall 2002
The back-dating of receipts in this manner also contravenes the regulations. ...
Current CRA website
Monitoring of Electronic Access to Taxpayer Information
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. ...
Current CRA website
Excise Taxes and Special Levies Memoranda Series
The licence of any wholesaler or jobber who contravenes any requirement of Part VI will be cancelled and the wholesaler or jobber will not be granted a licence within a period of two years after the date on which the licence is cancelled. ...
Old website (cra-arc.gc.ca)
Registered Plans Directorate technical manual
No provision of the plan should contravene the requirements of paragraph 8503(3)(c) of the Regulations. ... Grandfathered plans Few grandfathered plans will contravene paragraph 8503(3)(h) of the Regulations, as it exists primarily as a PA anti-avoidance rule. Those that contravene it must be amended as of January 1, 1992, but the amendment is not required to be retroactive. ...
Current CRA website
Chapter 10 - 8503(3) – Conditions Applicable to Benefits
No provision of the plan should contravene the requirements of paragraph 8503(3)(c) of the Regulations. ... Grandfathered plans Few grandfathered plans will contravene paragraph 8503(3)(h) of the Regulations, as it exists primarily as a PA anti-avoidance rule. Those that contravene it must be amended as of January 1, 1992, but the amendment is not required to be retroactive. ...
Current CRA website
Internal Audit (Follow-up) – Management of Discipline
Misconduct is defined Footnote 2 as a willful action or omission by an employee that contravenes an act, a regulation, a rule, the Code of Integrity and Professional Conduct, or a policy instrument, and which may result in disciplinary action. ... Misconduct A willful action or omission by an employee that contravenes an act, a regulation, a rule, the Code of Integrity and Professional Conduct, or a CRA policy instrument, and which may result in disciplinary action. ...
Archived CRA website
ARCHIVED - Registered Charities Newsletter No. 26 - Winter 2006
Under new subsection 188.2(2), a charity may have its tax-receipting privileges suspended for a year if it contravenes any of sections 230 to 231.5 of the Income Tax Act, which include providing information as required. ...
Archived CRA website
ARCHIVED - Registered Charities Newsletter No. 33 – Fall 2009
Improper receipting occurs when a registered charity issues a receipt in a manner that contravenes the rules of the Act. ...
Old website (cra-arc.gc.ca)
Summary of the Corporate Business Plan 2015-2016 to 2017-2018
Offering financial rewards for information about major cases of international tax non-compliance helps encourage those with information to come forward, and dissuades others from arranging their affairs in an attempt to contravene Canadian tax laws. ...
Old website (cra-arc.gc.ca)
Registered Retirement Savings Plans and Registered Retirement Income Funds (RRSPs/RRIFs)
For the locked-in addenda, we will accept the provincial definitions of spouse and common-law partner (if applicable) as long as the definitions specify that they will not contravene what is recognized as a "spouse" and "common-law partner" under the Income Tax Act. ...