Search - contravention
Results 81 - 90 of 439 for contravention
Did you mean?convention
TCC
Kim Christoffersen v. Minister of National Revenue, [1993] 2 CTC 2054, 93 DTC 727
A complaint alleging a contravention of the Act must properly be brought before the Canadian Human Rights Commission pursuant to sections 40, 41, 43, 49 and 50 of that Act and not before this Court. ...
T Rev B decision
Norman B Boychuk v. Minister of National Revenue, [1981] CTC 2662, 81 DTC 613
Generally speaking, damages arise from the failure of a person in fulfilling specific obligations contained in a written or verbal contract; the law; tacit agreements and even in the principles of natural justice — which failure must be the identifiable cause of damages sustained by the other contracting party because of the contravention of his acquired rights. ...
TCC
Lazarescu (L.E.) v. Canada, [1995] 1 CTC 2313, [1995] DTC 348
The argument was that the requirement under the Income Tax Act that women such as the appellants must include in income such maintenance payments received for the support of their children discriminates against women in contravention of the Declaration on the Elimination of Discrimination against Women, the Convention on the Elimination of All Forms of Discrimination against Women and the United Nations Declaration of the Rights of the Child. ...
BCCC decision
In Re Municipal Act in Re Vernon Municipal School District v. Canadian Pacific Railway Company., [1938-39] CTC 259
Greaves that the present assessment of $4,000 per mile is excessive and in contravention of sec. 114 of the Public Schools Act under which it is submitted the proper assessment should be $3,000 per mile. ...
TCC
Simon Fraser University v. The Queen, [2013] GSTC 57, 2013 TCC 121 (Informal Procedure)
[8] The University hired one or two people to patrol and enforce the parking regulations, and would issue a ticket to be left on the car for any of the following infractions: a) no valid permit displayed; b) no valid TVM receipt; c) expired TVM receipt; d) improperly parked within the lot; e) contravention of a sign; f) handicap space; g) prohibited area or space ... (2) Without limiting subsection (1) or the general powers conferred on the board by this Act, the board has the following powers: … (s) to enter into agreements on behalf of the university; (t) to regulate, prohibit and impose requirements in relation to the use of real property, buildings, structures and personal property of the university, including in respect of (i) activities and events, (ii) vehicle traffic and parking, including bicycles and other conveyances, and (iii) pedestrian traffic; (t.1) to regulate, prohibit and impose requirements in relation to noise on or in real property, buildings and structures of the university; (t.2) for the purposes of paragraphs (t) and (t.1), to provide for the removal, immobilization or impounding, and recovery, of any property associated with a contravention of a rule or other instrument made in the exercise of a power under this section; (t.3) to set, determine and collect fees for the purposes of paragraphs (t) to (t.2), including in relation to approvals, permits, security, storage and administration, and expenses related to any of these; … (u) to acquire and deal with (i) an invention or any interest in it, or a licence to make, use or sell the product of an invention, and (ii) a patent, copyright, trade mark, trade name or other proprietary right or any interest in it; … (x) to make rules consistent with the powers conferred on the board by this Act; (x.1) to impose and collect penalties, including fines, in relation to a contravention of a rule or other instrument made in the exercise of a power under this section; (x.2) to provide for the hearing and determination of disputes arising in relation to (i) the contravention of a rule or other instrument made in the exercise of a power under this section, and (ii) the imposition of a penalty under paragraph (x.1); (y) to do and perform all other matters and things that may be necessary or advisable for carrying out and advancing, directly or indirectly, the purposes of the university and the performance of any duty by the board or its officers prescribed by this Act. ...
FCTD
Nguyen v. Canada (Public Safety and Emergency Preparedness), docket T-2032-06
If there is a contravention 29. (1) If the Minister decides that subsection 12(1) was contravened, the Minister may, subject to the terms and conditions that the Minister may determine, (a) decide that the currency or monetary instruments or, subject to subsection (2), an amount of money equal to their value on the day the Minister of Public Works and Government Services is informed of the decision, be returned, on payment of a penalty in the prescribed amount or without penalty; (b) decide that any penalty or portion of any penalty that was paid under subsection 18(2) be remitted; or (c) subject to any order made under section 33 or 34, confirm that the currency or monetary instruments are forfeited to Her Majesty in right of Canada. ... Loi sur le recyclage des produits de la criminalité et le financement des activités terroristes 2000, ch. 17 Saisie et confiscation 18. (1) S’il a des motifs raisonnables de croire qu’il y a eu contravention au paragraphe 12(1), l’agent peut saisir à titre de confiscation les espèces ou effets. ... Cas de contravention 29. (1) S’il décide qu’il y a eu contravention au paragraphe 12(1), le ministre peut, aux conditions qu’il fixe : a) soit restituer les espèces ou effets ou, sous réserve du paragraphe (2), la valeur de ceux-ci à la date où le ministre des Travaux publics et des Services gouvernementaux est informé de la décision, sur réception de la pénalité réglementaire ou sans pénalité; b) soit restituer tout ou partie de la pénalité versée en application du paragraphe 18(2); c) soit confirmer la confiscation des espèces ou effets au profit de Sa Majesté du chef du Canada, sous réserve de toute ordonnance rendue en application des articles 33 ou 34. ...
FCTD
9183-4507 Quebec Inc. (Re), 2015 FC 901
It reads as follows: Art. 317 The juridical personality of a legal person may not be invoked against a person in good faith so as to dissemble fraud, abuse of right or contravention of a rule of public order. [35] First, 4564 submits that a transaction may be valid and legal even it its primary purpose is to reduce a tax burden (Stubart Investments Ltd v The Queen, [1984] 1 S.C.R. 536). ... Lifting the corporate veil is reserved for extreme cases (Meredith v Canada (Attorney General), 2002 FCA 258 at para 12). [36] Second, it is not enough that a company has committed fraud, abuse of right or contravention of a rule of public order. ... This Court has already determined that non-payment of tax debts may constitute contravention of a rule of public order and that a contravention results where it is demonstrated that the alter egos knowingly used their separate legal personalities for the purpose of avoiding their tax obligations (Laquerre (Re), 2008 FC 460 at paras 13). ...
FCTD
Robidoux v. Canada (Public Safety and Emergency Preparedness), 2020 FC 766
Whether that evidence discloses a contravention is a de novo determination to be made by the Court. ... Was there a contravention? [35] The Customs Act seeks to oversee, regulate and control the cross-border movements of people and goods. ... A contravention of that obligation in respect of the goods may result in the seizure of those goods (s. 110(1)) and the imposition of penalties. [37] Mr. ...
FCA
Lord's Evangelical Church of Deliverance and Prayer of Toronto v. Canada, 2004 DTC 6746, 2004 FCA 397
As those results had suggested "serious contraventions of the Income Tax Act ", the letter stated that "we are considering whether we should revoke the registration of the Church". ... ANALYSIS [14] The gift of the $150,000 amount by the Church to Reverend Tracey was clearly in contravention of the paragraph 149(1)(b) prohibition and therefore constituted a basis to revoke registration of the Church for ceasing "to comply with the requirements of this Act for its registration as such" under paragraph 168(1)(b). ... While it is clear that this proposal was being considered by the Charities Directorate, it is also clear that the Minister had not accepted the proposal as meeting his concern that the gifts were made in contravention of the Act. ...
NBQB decision
Knox Contracting Ltd. v. The Queen, 86 DTC 6417, [1986] 2 CTC 194 (NBQB)
Counsel for the applicants succinctly sets out as follows in his pre-hearing brief the grounds upon which he relies for a finding that the warrants were invalidly issued and that they should be quashed: (a) Section 43 of the Criminal Code does not authorize the issuance of warrants in respect of offences against federal enactments other than the Criminal Code; (b) Even if subsection 27(2) of the Interpretation Act, R.S.C. 1970, c. 1-23, extends the scope of s. 443 of the Criminal Code to offences against certain other federal statutes, it does not extend the application of s. 443 to investigation of offences against the Income Tax Act; (c) Alternatively, the warrants are invalid because the documentary and other material on which the informant relied was obtained illegally in contravention of ss. 7 and 8 of the Canadian Charter of Rights and Freedoms; (d) Alternatively, if the warrants were found to be validly issued pursuant to s. 443 of the Criminal Code, they are invalid for failure to be specific; and the following grounds for his contention that the detention orders are invalid and should be quashed: (e) There was nothing put before the learned Provincial Court Judge upon which he could be satisfied that a detention order should issue; (f) No detention order was ever signed by the learned Provincial Court Judge seized with the matter resulting in loss of jurisdiction; and (g) A detention order made in respect of articles seized pursuant to an invalid warrant is a nullity. ... In view of my findings it becomes unnecessary to rule upon other issues raised in the application, viz., as to whether the warrants may have been invalid either due to a failure to be sufficiently specific in their terms or because the documentary and other material on which the informant relied in taking them out may have been obtained illegally in contravention of sections 7 and 8 of the Charter of Rights and Freedoms, or as to whether the purported detention orders dated December 9 did in fact amount to valid detention orders. ...