Search - contravention

XXX Notwithstanding the XXX arguments, XXX and there was, therefore, a contravention of paragraph 146(2)(c.4). ...

Our Comments In our view, where an organization that has non-profit status reacquires memberships or, as in the case of a stock exchange, seats at an amount greater than cost and the reacquisition is not financed out of capital gains of the organization it would be making income available to its members in contravention of paragraph 149(1)(l) of the Income Tax Act. ...

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

In our telephone conversation of April 30, 1992 (Spice/Turrell), you confirmed that your concern relates to the indirect nature of the campaign and the fact that it was not aimed specifically at individuals interested in purchasing RRSP's. 24(1) Notwithstanding the 24(1) arguments, 24(1) and there was, therefore, a contravention of paragraph 146(2)(c.4).  ...

The Council ordered the payment of the following amounts: (a) XXXX as compensation for wages lost by the taxpayer as a result of the contravention; and (b) XXXX in respect of humiliation and embarrassment. ...

The remedies for contravention of by-laws passed under these two sections are similar. ... Remedies for contravention of section 83 by-laws are the levying of interest charges and the enforcement of payment of amounts owing. ...

Title may not pass in law and may result in contravention of paragraph (i) of subsection 5102(1) of the Regulations. 3. ... However, the cash and promissory notes may constitute "deposits" to the limited partnership in contravention of the definition of a SBILP in paragraph 5102(1)(i) of the Regulations. ...

Our Comments In our view, where an organization that has non-profit status reacquires memberships or, as in the case of a stock exchange seats at an amount greater than cost and the reacquisition is not financed out of capital gains of the organization it would be making income available to its members in contravention of paragraph 149(1)(1) of the Income Tax Act. ...

If the monies  are found to be other income includable under section 56 of the Act, 19(1)      will not be in contravention of Regulation 6801 of the Act.  ...

If the monies are found to be other income includable under section 56 of the Act, XXX will not be in contravention of Regulation 6801 of the Act. ...