Search - contravention

., the Ford Expedition] were unlawfully imported into Canada and the payment of duties lawfully payable was not made in contravention of Sec 12, 17, and 32 of the Customs Act” ... Therefore, a contravention of section 12 of the Customs Act did, in fact, occur.   ... There are two aspects to this requirement: a) the making of a decision that there was a contravention; and b) the decision must be made in a reasonably timely manner ...

The notice of ascertained forfeiture specified that the “goods were unlawfully imported into Canada and the payment of duties lawfully payable was not made in contravention of Sec 12, 17 and 32 of the Customs Act.”   5.       ... The decision letter specified as follows:   “After considering all of the circumstances, I have decided, under the provisions of section 131 of the Customs Act, there has been a contravention of the Customs Act or the Regulations in respect of the notice that was served, pursuant to section 124 ... Therefore, a contravention of section 12 of the Customs Act did, in fact, occur.   ...

The penalty is for a level 1 infraction of non-report and for contraventions of a less serious nature.  ... The Act also sets penalties for contraventions of the Act and regulations to uphold the customs system and to ensure compliance; and e)       The question is highly factual and involves broader issues of public policy.   ... Instead, the Adjudicator merely confirmed that there was a contravention of the Act (which is not disputed in this case) and reiterated the submissions of the Applicant and the Seizing Officer.  ...

Hociung failed to declare these precious metal coins as “goods” upon his entry into Canada from the United States allegedly in contravention of section 12 of the Customs Act, R.S.C. 1985, c. 1 (2 nd Supp.) ... Obviously, this Court cannot simply dismiss the motion for summary judgment, given its conclusion that there was a contravention to section 12 of the Customs Act. ... Hociung’s coins were seized was a contravention to the Customs Act, that there is any real, as opposed to a theoretical dispute left, and that Mr. ...

(genocide) war crime  means an act or omission committed during an armed conflict that, at the time and in the place of its commission, constitutes a war crime according to customary international law or conventional international law applicable to armed conflicts, whether or not it constitutes a contravention of the law in force at the time and in the place of its commission.  ... Application before coming into force Application avant l’entrée en vigueur * (5)  Where an act or omission constituting an offence under this section occurred before the coming into force of this section, subparagraphs (1)(a)(ii) and (2)(a)(ii) apply to the extent that, at the time and in the place of the act or omission, the act or omission constituted a contravention of customary international law or conventional international law or was criminal according to the general principles of law recognized by the community of nations, whether or not it constituted a contravention of the law in force at the time and in the place of its commission ...

The consequences of a contravention appear to be subject to a completely separate decision under Section 29. [16]            Thus, the Minister submits that her decision to confirm the forfeiture of the money is beyond the scope of the present action. ... Tourki, submits that it is so illogical to separate the contravention from the consequences that Parliament could not possibly have had that intention. ... What is the point of seeking judicial review of a decision on sanctions, while in due course the very basis of that sanction, i.e. contravention of Section 12 of the Act, may be set aside? ...

Gaulin ((1963), 40 C.R. 232 at pages 243-44): I have considered the relevant sections of the Act and by construing the statute as a whole and after having considered its object, I am of the opinion that a taxpayer's obligation to file a return of income in the ordinary course of the perception of the revenue as and when required by s. 44 of the Act that is the equivalent of the present subsection 150(2), and more particularly by subs. (2) of the said section, whereof the failure to accomplish is made an offence under s. 131(1), is an obligation distinct from that which is imposed upon any person under the provisions of s. 126 of the Act and more particularly under subss. (2) and (6) of the said section, which is the equivalent of the present section 231.2, whereof the contravention or the non-compliance with is made an offence under s. 131(1) of the Act, the latter offence being distinct from the former, as it refers to a refusal on the part of anyone to comply with the requirement issued by the Minister, in the course of a genuine and serious investigation or inquiry into tax liability to furnish the information therein named which may include a return or a supplementary return. ...

  [5]                The fact that the Minister’s decision is not subject to judicial review because of a privative clause and the fact that it is subject to a statutory appeal do not, in my view, give rise to the conclusion that the Court may only look at whether or not there has been a contravention of the Act and may not look at procedural flaws in the decision-making process and I do not read any of the cases cited as going that far.  ...

He relies on subsection 239(3) of the ITA, which provides as follows:   (3) Where a person is convicted under this section, the person is not liable to pay a penalty imposed under section 162, 163 or 163.2 for the same contravention unless the penalty is assessed before the information or complaint giving rise to the conviction was laid or made. (3) La personne déclarée coupable d’infraction au présent article n’est passible d’une pénalité prévue aux articles 162, 163 ou 163.2 pour la même infraction que si une cotisation pour cette pénalité est établie à son égard avant que la dénonciation ou la plainte qui a donné lieu à la déclaration de culpabilité ait été déposée ou faite ...

.), is limited to whether or not a contravention of that statute and any other plea for relief must be pursued separately. ...