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CRA indicates that income that is paid to a minor beneficiary in contravention of the trust deed is non-deductible under s. 104(6)

26 April 2017- 11:22pm CRA indicates that income that is paid to a minor beneficiary in contravention of the trust deed is non-deductible under s. 104(6) Email this Content A family trust paid income to the minor children in breach of a prohibition in the trust deed against making distributions to designated persons. ...

31 May 1996 External T.I. 9612815 F - TRANSACTION EN CONTRAVENTION AU DROIT CORP.

31 May 1996 External T.I. 9612815 F- TRANSACTION EN CONTRAVENTION AU DROIT CORP. ... Le Ministère exige, lorsqu'il envisage d'accorder une décision anticipée, que les transactions proposées ne soient pas en contravention à une disposition législative des lois sur les compagnies provinciales ou fédérales. De plus, le Ministère ne donne pas habituellement de commentaires généraux sous forme d'opinion lorsqu'une transaction est en contravention à l'article 123.43 de la Loi sur les compagnies du Québec parce que la transaction pourrait être selon le droit sur les compagnies, un acte ultra vires et frappée de nullité absolue. ...

25 February 2016 CBA Commodity Taxes Roundtable

The key factor to establish is whether the contravention of the ETA is the making of a false statement or omission in a return or whether it is the simple failure to file the return within the required time. ...

Administrative Penalties Under the Excise Act, 2001

Retention periods are used for penalty calculation purposes only, to determine whether a penalty will be imposed as a first contravention, a second contravention or a third or subsequent contravention. 11. ... If the retention period for a particular contravention expires and the contravention occurs again, the penalty amount for a first contravention will apply to the first subsequent contravention by a person. ... General – Graduated administrative penalties Legislative reference – Liability Legislative reference –Contravention Description of contravention Severity level First contravention Second contravention Third or subsequent contravention Paragraph 250(a) Paragraph 206(1)(a) A licensee or registrant did not keep all records that are necessary to determine whether they complied with the Act. ...

United Parcel Service Canada Ltd. v. Canada (Public Safety and Emergency Preparedness), 2011 FC 204 -- summary under Subsection 109.1(1)

Near J stated (at para. 53): I can see nothing in the legislation, and no justification in the Applicant’s submissions, to support the contention that each NPA can only contain one contravention or penalty. ... In light of the scale of the contravention, the CBSA then applied the AMPS maximum of $3000 to each SNK to arrive at the amount demanded. ...

R. v. Harris, 95 DTC 5653 (BCSC) -- summary under Section 8

Accordingly, the accused could not be charged with failure to comply with the demand because it, in turn, was based on information that had been obtained from the RCMP Drug Squad in contravention of the accused's rights under s. 8 of the Charter. ...

R. v. Harris, 95 DTC 5653 (BCSC) -- summary under Section 231.2

R & S Industries Inc. v. Canada (National Revenue), 2016 FC 275 -- summary under Subsection 18.1(2)

On January 31, 2014, CRA rejected the amended T2059 election form on the basis that “there does not appear to be any provision in the [Transfer] Agreement that would require the reallocation provided” and the proposed reallocations instead were “in contravention of the specific terms of the Agreement.” ... [T]here appears nothing unreasonable in the Respondent’s conclusions, which found that (1) the Transfer Agreement requires that goodwill be fixed at a certain amount unless the parties agree otherwise; (2) the New T2059 does not fix the goodwill at that amount; and (3) therefore, it is in contravention of the Transfer Agreement and should not be accepted. ...

Minister of Finance v. Smith, [1927] A.C. 193 (PC) -- summary under Exempt Receipts/Business

Smith, [1927] A.C. 193 (PC)-- summary under Exempt Receipts/Business Summary Under Tax Topics- Income Tax Act- Section 9- Exempt Receipts/Business A reference was made to the Judicial Committee as to whether it was lawful for Canada to impose tax under the Income War Tax Act on the profits of a liquor trading business carried on in contravention of the Ontario prohibition law. ...

29 April 2003 External T.I. 2002-0177065 F - CONFISCATION DE LA SOLDE -- summary under Subsection 5(1)

29 April 2003 External T.I. 2002-0177065 F- CONFISCATION DE LA SOLDE-- summary under Subsection 5(1) Summary Under Tax Topics- Income Tax Act- Section 5- Subsection 5(1) salary that is forfeited by RCMP officer for misconduct nonetheless is includible as salary which was constructively received In finding that pay of an RCMP officer forfeited pursuant to s. 45.12(3) of the Royal Canadian Mounted Police Act for contravention of the Code of Conduct does not reduce the amount of salary included in the officer’s income, CCRA stated: Receipt of salary does not only include the actual receipt of amounts, but also includes the deemed receipt of amounts withheld from a person's salary. ...

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