Search - contravention

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. ...

In order to determine whether some of the damages awarded for loss of employment relate to a human rights violation, there must first be clear evidence that an employee has lost his employment due to a contravention of existing human rights legislation. ... In our view, there is clear evidence that the employee was discriminated against by reason of his mental disability, in contravention of the New Brunswick Human Rights Act. ... With respect to the allocation of damages to the human rights violation, it is our view that it is reasonable to consider the general damages of $XXXXXXXXXX as relating to the contravention of the employee's human rights. ...

You ask if the payment from such income of the following items would cause someone other than the spouse to be entitled to receive some of the income of the trust in contravention of subparagraph 73(1)(c)(i): (a)     trustee's fees; (b)     lawyer's and accountant's fees; or (c)     taxes payable by the trust as a result of a subsection 104(13.1) designation. 2.     Where an expenditure is not deductible in arriving at the income of the trust (e.g., a realtor's fees incurred on the acquisition of a building), you ask if the payment of that expenditure from the capital of the trust would cause someone other than the spouse to obtain the use of any income or capital of the trust in contravention of subparagraph 73(1)(c)(ii) of the Act. ...

You ask if the payment from such income of the following items would cause someone other than the spouse to be entitled to receive some of the income of the trust in contravention of subparagraph 73(1)(c)(i): (a) trustee's fees; (b) lawyer's and accountant's fees; or (c) taxes payable by the trust as a result of a subsection 104(13.1) designation. 2. Where an expenditure is not deductible in arriving at the income of the trust (e.g., a realtor's fees incurred on the acquisition of a building), you ask if the payment of that expenditure from the capital of the trust would cause someone other than the spouse to obtain the use of any income or capital of the trust in contravention of subparagraph 73(1)(c)(ii) of the Act. ...

It is not a tax on foreign source pension income and is, therefore, not levied in contravention of the Convention. ...

Our Comments It is our opinion that the reimbursement to the RRSP described above will not be considered a benefit taxable to the annuitant of the RRSP nor will it be considered an advantage extended to the annuitant of the RRSP in contravention of the rules for registration of an RRSP. ...

The cases involved allegations of a contravention of applicable Human Rights legislation. ...

XXX Notwithstanding the XXX arguments, XXX and there was, therefore, a contravention of paragraph 146(2)(c.4). ...

Our Comments In our view, where an organization that has non-profit status reacquires memberships or, as in the case of a stock exchange, seats at an amount greater than cost and the reacquisition is not financed out of capital gains of the organization it would be making income available to its members in contravention of paragraph 149(1)(l) of the Income Tax Act. ...

The cases involved allegations of a contravention of applicable Human Rights legislation. ...