Search - contravention
Results 41 - 50 of 169 for contravention
Did you mean?convention
Miscellaneous severed letter
9 July 1986 Income Tax Severed Letter 5-1472 - []
Accordingly, since the Issuer described in each of the above situations pays (or credits) the cash bonuses or premium interest rates directly to the RRSPs (as opposed to paying these directly to the annuitants under the RRSPs) there is no contravention of the provisions of paragraph 146(2)(c.4) of the Act. ...
Technical Interpretation - External
26 July 1999 External T.I. 9913835 - DPSP - PERSON RELATED TO EMPLOYER
Position: Not if they are related to the "employer" corporation in contravention of paragraph 147(2)(k.2). ...
Ruling
16 June 1989 Ruling 57801 F - Application of Automobile Allowance to Clergymen
As a result, any relief extended to this class of taxpayer would be in direct contravention to the Income Tax Act. ...
Miscellaneous severed letter
16 June 1989 Income Tax Severed Letter 5-7801 - Automobile allowances as relate to clergymen
As a result, any relief extended to this class of taxpayer would be in direct contravention to the Income Tax Act. ...
Miscellaneous severed letter
7 July 1990 Income Tax Severed Letter - Tax treatment of gifts of restrictive covenants
./1974, R-11; (c) run with the land and be binding on the landowner and his successors in title; (d) be enforceable by injunction to restrain any use in contravention of the covenant. ...
Ruling
13 June 1990 Ruling 900573 F - Gifts of Restrictive Covenants
A restrictive covenant may be positive or negative and shall: (a) declare that such uses of the land as may be specified therein are forfeited; (b) be registered as a deed under the Registry Act R.S.P.E.I /1974, R-11; (c) run with the land and be binding on the landowner and his successors in title; (d) be enforceable by injunction to restrain any use in contravention of the covenant. ...
Miscellaneous severed letter
16 June 1989 Income Tax Severed Letter AC57801 - Application of Automobile Allowance to Clergymen
As a result, any relief extended to this class of taxpayer would be in direct contravention to the Income Tax Act. ...
Miscellaneous severed letter
13 June 1990 Income Tax Severed Letter ACC9438 - Gifts of Restrictive Covenants
A restrictive covenant may be positive or negative and shall: (a) declare that such uses of the land as may be specified therein are forfeited; (b) be registered as a deed under the Registry Act R.S.P.E.I /1974, R-11; (c) run with the land and be binding on the landowner and his successors in title; (d) be enforceable by injunction to restrain any use in contravention of the covenant. ...
Miscellaneous severed letter
15 October 1986 Income Tax Severed Letter 5-1732 - []
On the surface, these debit balances or short security positions would appear to be a loss to the trust by the agent investment dealer or broker, and might therefore be interpreted as being in contravention of paragraph 146(4)(a), subsection 146(10) or subsection 146(13) of the Act. Furthermore, the existence of a short security position might be interpreted as an indication that the trust is carrying on business in contravention of paragraph 146(4)(b) of the Act. ...
Excise Interpretation
25 April 2006 Excise Interpretation 78001 - Partial Exemption of Excise Tax for XXXXX
Interpretation Requested In light of the above, would you kindly confirm if paragraph 260(2)(f) does gives the RCMP the power to seize conveyances, currency, barn and practically "anything" they believe was used in relation to a contravention of the Act. ... To summarize, our interpretation of paragraph 260(2)(f) as it relates to civil seizures and to the facts presented: • Anything is subject to seizure when used as "a means of" contravening the Act or "in relation to" a contravention of the Act. ... We conclude the legislative phrases should be applied in the widest possible context, subject to there existing a causal connection between the thing being seized and the contravention. ...