Search - contravention

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United Parcel Service Canada Ltd. v. Canada (Public Safety and Emergency Preparedness), 2011 FC 204 -- summary under Subsection 109.1(1)

Near J stated (at para. 53): I can see nothing in the legislation, and no justification in the Applicant’s submissions, to support the contention that each NPA can only contain one contravention or penalty. ... In light of the scale of the contravention, the CBSA then applied the AMPS maximum of $3000 to each SNK to arrive at the amount demanded. ...

R. v. Harris, 95 DTC 5653 (BCSC) -- summary under Section 8

Accordingly, the accused could not be charged with failure to comply with the demand because it, in turn, was based on information that had been obtained from the RCMP Drug Squad in contravention of the accused's rights under s. 8 of the Charter. ...

R. v. Harris, 95 DTC 5653 (BCSC) -- summary under Section 231.2

R & S Industries Inc. v. Canada (National Revenue), 2016 FC 275 -- summary under Subsection 18.1(2)

On January 31, 2014, CRA rejected the amended T2059 election form on the basis that “there does not appear to be any provision in the [Transfer] Agreement that would require the reallocation provided” and the proposed reallocations instead were “in contravention of the specific terms of the Agreement.” ... [T]here appears nothing unreasonable in the Respondent’s conclusions, which found that (1) the Transfer Agreement requires that goodwill be fixed at a certain amount unless the parties agree otherwise; (2) the New T2059 does not fix the goodwill at that amount; and (3) therefore, it is in contravention of the Transfer Agreement and should not be accepted. ...

Minister of Finance v. Smith, [1927] A.C. 193 (PC) -- summary under Exempt Receipts/Business

Smith, [1927] A.C. 193 (PC)-- summary under Exempt Receipts/Business Summary Under Tax Topics- Income Tax Act- Section 9- Exempt Receipts/Business A reference was made to the Judicial Committee as to whether it was lawful for Canada to impose tax under the Income War Tax Act on the profits of a liquor trading business carried on in contravention of the Ontario prohibition law. ...

29 April 2003 External T.I. 2002-0177065 F - CONFISCATION DE LA SOLDE -- summary under Subsection 5(1)

29 April 2003 External T.I. 2002-0177065 F- CONFISCATION DE LA SOLDE-- summary under Subsection 5(1) Summary Under Tax Topics- Income Tax Act- Section 5- Subsection 5(1) salary that is forfeited by RCMP officer for misconduct nonetheless is includible as salary which was constructively received In finding that pay of an RCMP officer forfeited pursuant to s. 45.12(3) of the Royal Canadian Mounted Police Act for contravention of the Code of Conduct does not reduce the amount of salary included in the officer’s income, CCRA stated: Receipt of salary does not only include the actual receipt of amounts, but also includes the deemed receipt of amounts withheld from a person's salary. ...

Canada (Attorney General) v. British Columbia Investment Management Corp., 2019 SCC 63, [2019] 4 SCR 559 -- summary under Section 125

In finding that such assessments would contravene s. 125 of the Constitution Act, 1867 but for the effect of Intergovernmental Agreements between B.C. and the federal government, Karakatsanis J first noted that such a contravention would require that “the subject matter of the tax must be property belonging to the federal Crown in the case of a tax imposed by the provincial legislature and to the provincial Crown in the case of a tax imposed by Parliament” (para. 68), before stating (at para. 76): BCI, as trustee, legally owns the assets held in the Portfolios. ...

Hunt v. The Queen, 2022 TCC 67 -- summary under Section 53

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 …. ...

1 November 2016 Internal T.I. 2016-0663971I7 - 104(6)(b), whether amount became payable -- summary under Subsection 104(24)

1 November 2016 Internal T.I. 2016-0663971I7- 104(6)(b), whether amount became payable-- summary under Subsection 104(24) Summary Under Tax Topics- Income Tax Act- 101-110- Section 104- Subsection 104(24) income that is paid to a minor beneficiary in contravention of the trust deed is non-deductible under s. 104(6) Although the trust indenture for a family trust specified that no “designated person” beneficiary could receive or otherwise obtain the use of any of the income or capital of the trust, amounts nonetheless were paid to the minor beneficiaries, and purportedly included in their income under s. 104(13). ...

31 March 2017 External T.I. 2016-0630351E5 - Return of a gift -- summary under Charitable Foundation

CRA responded: [A] registered charity that returns gifted property could be regarded as making a gift to a non-qualified donee or providing an undue benefit, which are contraventions of the Act and could result in sanctions that include revocation of registered status. … [T]he determination of whether the gift of the life insurance policy to the foundation was subject to a condition subsequent or whether the foundation can legally return the life insurance policy is a question of law and beyond the scope of this technical interpretation. ...

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