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EDM1-1-5 Instrument Approval

Table of Contents General Examination of instruments Re-examination of instruments Submission of a new class, type or design of instruments Fees for the examination of instruments Symbol of approval Digital thermometer Glass thermometer Hydrometer Digital density meter Pycnometer Mass flow measuring system Tank scale Contraventions and penalties General Volume and alcohol content ss 148(1) 1. ... Contraventions and penalties Failure to comply 136. Where a licensee fails to use and maintain an approved instrument for excise duty purposes and does not comply with the above-mentioned examination or re-examination procedures, they may be subject to a penalty under the Act. ...

Organization

Contravention The CRA has an extensive privacy and security framework in place to manage and protect sensitive information, and is committed to monitoring and improving these controls on a regular basis. ...

Delegation under the

Subsection 273(1) Review the circumstances of the case, on receipt of a request under section 271, decide whether the contravention occurred and the action to be taken Headquarters Positions Director General, Tax and Charities Appeals Directorate Director, Tax and Charities Appeals Manager, Tax and Charities Appeals Directorate History: Delegation in respect of subsection 273(1) was amended on November 6, 2014 and July 12, 2005. ... Subsection 274(1) Cancel the penalty imposed, if no contravention occurred, and authorize the return of money paid in respect of the penalty, or authorize the release of a thing seized or the return of security received in respect of the seizure Headquarters Positions Director General, Tax and Charities Appeals Directorate Director, Tax and Charities Appeals Manager, Tax and Charities Appeals Directorate History: Delegation in respect of subsection 274(1) was amended on November 6, 2014 and July 12, 2005. Subsection 275(1) If a contravention occurred, may confirm, increase, reduce or waive the penalty Headquarters Positions Director General, Tax and Charities Appeals Directorate Director, Tax and Charities Appeals Manager, Tax and Charities Appeals Directorate History: Delegation in respect of subsection 275(1) was amended on November 6, 2014 and July 12, 2005. ...

Excise Act, 2001 – Authorization to exercise powers or perform duties of the Minister of National Revenue

Subsection 273(1) Review the circumstances of the case, on receipt of a request under section 271, decide whether the contravention occurred and the action to be taken Headquarters Positions Director General, Tax and Charities Appeals Directorate Director, Tax and Charities Appeals Manager, Tax and Charities Appeals Directorate History: Delegation in respect of subsection 273(1) was amended on November 6, 2014 and July 12, 2005. ... Subsection 274(1) Cancel the penalty imposed, if no contravention occurred, and authorize the return of money paid in respect of the penalty, or authorize the release of a thing seized or the return of security received in respect of the seizure Headquarters Positions Director General, Tax and Charities Appeals Directorate Director, Tax and Charities Appeals Manager, Tax and Charities Appeals Directorate History: Delegation in respect of subsection 274(1) was amended on November 6, 2014 and July 12, 2005. Subsection 275(1) If a contravention occurred, may confirm, increase, reduce or waive the penalty Headquarters Positions Director General, Tax and Charities Appeals Directorate Director, Tax and Charities Appeals Manager, Tax and Charities Appeals Directorate History: Delegation in respect of subsection 275(1) was amended on November 6, 2014 and July 12, 2005. ...

29 January 2003 Internal T.I. 2002-0172217 - DAMAGES-HR VIOLATION

In order to determine whether some of the damages awarded for loss of employment relate to a human rights violation, there must first be clear evidence that an employee has lost his employment due to a contravention of existing human rights legislation. ... In our view, there is clear evidence that the employee was discriminated against by reason of his mental disability, in contravention of the New Brunswick Human Rights Act. ... With respect to the allocation of damages to the human rights violation, it is our view that it is reasonable to consider the general damages of $XXXXXXXXXX as relating to the contravention of the employee's human rights. ...

14 November 1990 External T.I. 9026015 F - Spousal Trust Income

You ask if the payment from such income of the following items would cause someone other than the spouse to be entitled to receive some of the income of the trust in contravention of subparagraph 73(1)(c)(i): (a) trustee's fees; (b) lawyer's and accountant's fees; or (c) taxes payable by the trust as a result of a subsection 104(13.1) designation. 2. Where an expenditure is not deductible in arriving at the income of the trust (e.g., a realtor's fees incurred on the acquisition of a building), you ask if the payment of that expenditure from the capital of the trust would cause someone other than the spouse to obtain the use of any income or capital of the trust in contravention of subparagraph 73(1)(c)(ii) of the Act. ...

14 November 1990 Income Tax Severed Letter

You ask if the payment from such income of the following items would cause someone other than the spouse to be entitled to receive some of the income of the trust in contravention of subparagraph 73(1)(c)(i): (a) trustee's fees; (b) lawyer's and accountant's fees; or (c) taxes payable by the trust as a result of a subsection 104(13.1) designation. 2. Where an expenditure is not deductible in arriving at the income of the trust (e.g., a realtor's fees incurred on the acquisition of a building), you ask if the payment of that expenditure from the capital of the trust would cause someone other than the spouse to obtain the use of any income or capital of the trust in contravention of subparagraph 73(1)(c)(ii) of the Act. ...

10 November 1994 External T.I. 9414875 - HELMUT SWANTJE CASE

It is not a tax on foreign source pension income and is, therefore, not levied in contravention of the Convention. ...

6 October 1999 External T.I. 9907415 - ADVANTAGE EXTENDED TO ANNUITANT OF RRSP

Our Comments It is our opinion that the reimbursement to the RRSP described above will not be considered a benefit taxable to the annuitant of the RRSP nor will it be considered an advantage extended to the annuitant of the RRSP in contravention of the rules for registration of an RRSP. ...

10 June 1991 Ruling 911403 F - Award of Damages

The cases involved allegations of a contravention of applicable Human Rights legislation. ...

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