Search - contravention

Bocock J was asked to address the Rule 58 question: Are sections 207.05 and 207.06 … unconstitutional as a consequence of Parliament having improperly delegated the rate-setting element of that tax to the Minister of National Revenue in contravention of section 53 of the Constitution Act, 1867 …. ...

Canada can exercise its prescriptive jurisdiction extraterritorially where it does so in accordance with binding customary principles, or even in contravention of these principles where Parliament shows an an unequivocal intention to do so. ...

The taxpayer brought a motion pursuant to s. 58(1) of the Tax Court of Canada Rules (General Procedure) for a declaration that s. 207.05 was in contravention of s. 53 of the Constitution Act, 1867 as a consequence of Parliament having improperly delegated the rate-setting element of the charge imposed thereunder to the Minister of National Revenue, arguing (para. 16) that “the existence of the discretionary relieving provision of section 207.06 following 207.05 gives the Minister the discretion to set the tax rate from anywhere between 0 and 100 percent thus amounting to an implied delegation of the right to set the tax rate.” ...