Search - contravention

In no case may a legal person set up juridical personality against a person in good faith if it is set up to dissemble fraud, abuse of right or contravention of a rule of public order. [13]          Despite the efforts of counsel for the Department of National Revenue to persuade me to the contrary, it seems clear in this case that the objector did nothing which could be interpreted as amounting to fraud. [14]          He created a company and that company even paid source deductions, as appears in Exhibit O-1, but it appears that a balance of some $1,300 remained at the end of 1997, which for reasons that were not clear increased to $4,803.37, and the sum claimed now exceeds $5,000. [15]          Counsel for the Department argued that the situation in the case at bar is comparable to that of the parties involved in Deputy Minister of Revenue of Quebec v. ... Caporicci. 3 Vallerand J.A. said in para. 12:      [TRANSLATION]     ... we are dealing here with the classic remedy of a creditor frustrated by the collapse of its debtor, an artificial person whose administrators he then wrongly seeks to sue personally... [20]          Subsequently, at para. 14:           [TRANSLATION]     ... the judgment, after noting the critically important activity of CaporicciSr., states that he is the alter ego of the artificial persons managed by him; but the judgment goes on:               In order to sue directors who are shareholders, there must be proof of fraud, abuse of right or a contravention of legislation of public order.      ...

  [5]                The Delegate described the alleged contraventions under the following 12 headings: A.        ... The allegations under headings C, F, G and I were rejected on the basis that no contraventions of the BIA, the Rules or the Directives had occurred ... Disposition [39]            I would allow the appeal, set aside the Judge’s decision pertaining to the contraventions listed under headings B, E and H and allow the application for judicial review with respect to these contraventions. ...

One deals with contravention; the other deals with penalty and forfeit. ... L’une a trait à la contravention, tandis que l’autre porte sur la pénalité et la confiscation. ... Cette décision vise à déterminer s’il y a eu contravention au paragraphe 12(1) ...

It permits the Minister (in this case of violations under the Health of Animals Act, the Minister of Agriculture and Agri-Food) to make regulations enabling the administrative monetary penalty scheme to be used for contraventions of an agri-food act: 4 ... The contravention of a provision of the Health of Animals Act or the Plant Protection Act or of a regulation made under these Acts, or the contravention of an order — or class of orders — made by the Minister under the Plant Protection Act, or the refusal or neglect to perform any specified duty — or class of duties — imposed by or under the Health of Animals Act or the Plant Protection Act that is set out in column 1 of an item of Schedule 1, is a violation that may be proceeded with in accordance with the Act. 2.   ...   [14]            Pursuant to the combination of section 3 and Schedule 1 of the AAAMP Regulations, the contravention of subsection 35(1) of the Heath of Animals Act is split into two-short-form descriptions, carrying two different classifications, and therefore, two different penalties: 3.   ...

Specifically, Glaxo seeks the identify of certain persons it believes to be importing a drug in contravention of its two Canadian patents. [2]      It is common ground that the reasons for judgment given by this Court raise several novel issues. ...

Castonguay together operated a goods transportation business and together received payment of money by cheque for operation of the said goods transportation businesses, according to various photocopies of the front and backs of checks filed in support. [15]      The evidence at bar clearly showed that the separate legal personalities of the artificial persons involved in the case at bar were obviously used for the purpose of deceiving creditors, and to avoid the judgment debtor having to repay money it had collected as trustee on behalf of the Department of National Revenue and had failed to reimburse. [16]      Article 317 of the Civil Code of Quebec states:      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.      In no case may a legal person set up juridical personality against a person in good faith if it is set up to dissemble fraud, abuse of right or contravention of a rule of public order. [17]      Although the contracts of sale were filed to illustrate the sale of the property seized from 9003-0172 Québec Inc. to Gilles Castonguay and subsequently by Gilles Castonguay to 9067-1819 Québec Inc., it did not appear that any money changed hands in these transactions and it actually appeared that the transactions were carried out only in order to avoid paying money to the plaintiff. [18]      The Court did not believe the arguments either of the objector or the defendant, represented in particular by the two detailed affidavits of Yolande Cyr and Gilles Castonguay. [19]      The Court considers that the objector cannot rely on the legal personality of an artificial person other than the defendant in order to object to the seizure and sale of the seized property. [20]      Counsel for the Department cited a judgment of Denault J. in a similar case. 1 In that case the judge said:          The incorporation of various companies by Yvon Latouche, sometimes in his own name and sometimes in that of his wife, taking care never to transfer the assets of the company he was discarding to the name of the company he was preparing to do business with, was manifestly done in order to deceive creditors, avoid the payment of debts and, as here, avoid having to reimburse money which he had collected as a trustee but had neglected to reimburse. ...

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.   ...

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. ...

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. ...