Search - contravention

Pursuant to subsection 227(8.1), where a taxpayer failed to deduct or withhold from a non-resident person in contravention of subsection 153(1), the non-resident person is jointly and severally liable with the taxpayer to pay any interest payable by the taxpayer under subsection 227(8.3). ...

The redemption and purchase for cancellation by XXXXXXXXXX of its shares owned by XXXXXXXXXX as described in paragraph 14 above will not be in contravention of the limitations imposed by subsections 34(2) and 36(2) of the CBCA. ...

., qui se lit ainsi: La personnalité juridique d'une personne morale ne peut être invoquée à l'encontre d'une personne de bonne foi, dès lors qu'on invoque cette personnalité pour masquer la fraude, l'abus de droit ou une contravention à une règle intéressant l'ordre public. ...

Subject to certain exceptions, an International/Exempt SRL may not: (a) acquire or hold land in Barbados, other than land required for its business held by way of lease or a tenancy agreement for a term not exceeding the period fixed in the articles for the duration of the society or such shorter period as circumstances require; (b) transact business with any person resident in Barbados; (c) take deposits from any person in contravention of the Financial Institutions Act. ...

Subject to certain exceptions, an International/Exempt SRL may not: (i) acquire or hold land in Barbados, other than land required for its business held by way of lease or a tenancy agreement for a term not exceeding the period fixed in the articles for the duration of the society or such shorter period as circumstances require; (ii) transact business with any person resident in Barbados; (iii) take deposits from any person in contravention of the Financial Institutions Act. ...

Reasons: The amendments will not result in any contravention of the provisions of paragraph 6801(d). ...

A second issue in this case related to whether the taxpayer's equality rights as a parent and as a woman were violated in contravention to subsection 15(1) of the Charter of Rights. ...

Having determined the Canadian tax law as it applies to this situation, we then considered your question as to whether we believe this domestic rule is in contravention of Article VII of the Treaty. ...

Il en est ainsi lorsque la nullité provient d'une contravention à une règle de forme par exemple. ...

Response from the Department of Finance The Department of Finance does indeed intend to recommend changes to paragraph 88(1)(c.3) that would correct the problems noted in the three examples given, such that the contraventions described do not in themselves constitute barriers to the bump-up of property distributed to a parent on the winding-up of the subsidiary. ...