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Miscellaneous severed letter
26 May 1989 Income Tax Severed Letter 5-7327 - [890526]
Such is the Department's administrative practice, which recognizes that the failure to withhold was not intended as a contravention of the Act. ...
Old website (cra-arc.gc.ca)
Budget 2013 - Electronic Suppression of Sales Software Sanctions
Except in the case of use, the new penalties will not apply where a person can establish that they have exercised the degree of care, due diligence, and skill to prevent the contravention with respect to ESS software that a reasonably prudent person would have exercised in comparable circumstances. ...
Old website (cra-arc.gc.ca)
Tobacco Dealers
According to section 215, any person determined to be carrying on the activities of a tobacco dealer without holding a tobacco dealer's licence is in contravention of the Act and is guilty of an offence or subject to a penalty under the Act. ...
Old website (cra-arc.gc.ca)
Guidance CG-016, Qualified donees – Consequences of returning donated property
So, a registered charity that returns donated 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. ...
Old website (cra-arc.gc.ca)
CCRA Annual Report to Parliament 2002-2003
We continue to consult extensively with the trade community, adjusting contraventions where appropriate and clarifying compliance measures. ...
Scraped CRA Website
7.1.2 Tobacco Dealers
According to section 215, any person determined to be carrying on the activities of a tobacco dealer without holding a tobacco dealer's licence is in contravention of the Act and is guilty of an offence or subject to a penalty under the Act. ...
Current CRA website
7.1.2 Tobacco Dealers
According to section 215, any person determined to be carrying on the activities of a tobacco dealer without holding a tobacco dealer's licence is in contravention of the Act and is guilty of an offence or subject to a penalty under the Act. ...
Current CRA website
Budget 2013 - Electronic Suppression of Sales Software Sanctions
Except in the case of use, the new penalties will not apply where a person can establish that they have exercised the degree of care, due diligence, and skill to prevent the contravention with respect to ESS software that a reasonably prudent person would have exercised in comparable circumstances. ...
Current CRA website
Qualified donees – Consequences of returning donated property
So, a registered charity that returns donated 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. ...
Current CRA website
EDN78 General information – Vaping products
Offences and penalties Under section 214, any person that manufactures vaping products without a licence is in contravention of the Act and is guilty of an offence. ... Under section 234.2, any person that receives for sale, offers for sale, sells, distributes or is in possession of an unstamped vaping product is in contravention of the Act. ... Under section 233.3, any person that is not a vaping product licensee that imports vaping products into Canada without stamping the products is in contravention of the Act. ...