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FCTD
MERVEILLE ASSAKA KALEMBA, ET AL. c MINISTRE DE LA CITOYENNETÉ ET DE L’IMMIGRATION, 2024 FC 1067
Dans Nijjer au paragraphe 27, la Cour a repris les principes étayés par la Cour d’appel fédérale reconnaissant que le rejet d’un élément de preuve, qui ne fait que répéter une version des faits considérée comme étant peu crédible et improbable, n’est pas une contravention à la règle générale voulant que toute la preuve doive être considérée avant de se prononcer sur la crédibilité (Sheikh c Canada (Ministre de l'Emploi et de l'Immigration), 1990 CanLII 13057 (CAF); Rahaman c Canada (Ministre de la Citoyenneté et de l’Immigration), 2002 CAF 89). [22] À l’audience devant la Cour, les demandeurs soutiennent qu’un passeport est un document qui triomphe essentiellement tout autre élément de preuve. ...
FCTD
Henderson Estate v. M.N.R, 73 DTC 5471, [1973] CTC 636 (FCTD), aff'd 75 D.TC 5332, [1975] C.TC 485 (FCA)
Before delivering or transferring any property of the deceased or any interest in such property to any heir, legatee, donee or other successor, the executor shall first pay all the duties assessed and levied under the Act to the extent to which he Is liable in ‘his representative capacity or shall furnish security satisfactory to the Minister for the payment of such duties, and any executor who acts in contravention of this provision is personally liable for the duties, and in addition is liable to a penalty equivalent to double the amount of such duties. ... Before delivering or transferring any property of the deceased or any interest in such property to any heir, legatee, donee or other successor, the executor shall first pay all the duties assessed and levied under this Act to the extent to which he is liable in his representative capacity or shall furnish security satisfactory to the Minister for the payment of such duties, and any executor who acts in contravention of this provision is personally liable for the duties, and in addition is liable to a penalty equivalent to double the amount of such duties. ... I also decline a declaration that the appellant is not liable to pay any amount under section 49 of the Dominion Succession Duty Act as prayed for in paragraph 20(2) and I also decline a declaration that the liability of the appellant under section 49 is limited to the amount of $5,000 transferred by the appellant to a beneficiary in contravention of section 49 as prayed for in paragraph 20(3)(i). ...
FCTD
Bouchard v. Mitsubishi Motor Sales of Canada Inc., 2010 FC 56
Idem (2) For greater certainty, in establishing that a conspiracy, combination, agreement or arrangement is in contravention of subsection (1), it shall not be necessary to prove that the conspiracy, combination, agreement or arrangement, if carried into effect, would or would be likely to eliminate, completely or virtually, competition in the market to which it relates or that it was the object of any or all of the parties thereto to eliminate, completely or virtually, competition in that market. ... Proof of intent (2.2) For greater certainty, in establishing that a conspiracy, combination, agreement or arrangement is in contravention of subsection (1), it is necessary to prove that the parties thereto intended to and did enter into the conspiracy, combination, agreement or arrangement, but it is not necessary to prove that the parties intended that the conspiracy, combination, agreement or arrangement have an effect set out in subsection (1). ... Restriction (4) Les actions visées au paragraphe (1) se prescrivent: a) dans le cas de celles qui sont fondées sur un comportement qui va à l’encontre d’une disposition de la partie VI, dans les deux ans qui suivent la dernière des dates suivantes: (i) soit la date du comportement en question, (ii) soit la date où il est statué de façon définitive sur la poursuite; b) dans le cas de celles qui sont fondées sur le défaut d’une personne d’obtempérer à une ordonnance du Tribunal ou d’un autre tribunal, dans les deux ans qui suivent la dernière des dates suivantes: (i) soit la date où a eu lieu la contravention à l’ordonnance du Tribunal ou de l’autre tribunal, (ii) soit la date où il est statué de façon définitive sur la poursuite. ...
FCTD
Her Majesty the Queen v. Amway of Canada Ltd., Amway Du Canada Ltée and Amway Corporation, [1986] 2 CTC 148
It is argued that the forfeiture claim is a debt collection proceeding because: (1) the forfeiture occurs automatically on the importation of the goods in contravention of the Customs Act; (2) the goods thereafter become the property of the Crown; (3) a monetary debt is thus created and; (4) the actions are civil proceedings to collect this ascertained amount of money alleged due and owing to the Crown. ... They both deal with proceedings under the Immigration Act and consider whether a person who is compelled to attend and testify with respect thereto is being compelled in contravention of paragraph 11(c) of the Charter. ... The show cause order was challenged on the ground that the affidavit evidence in support of the application for the order had contained evidence from an earlier related proceeding and therefore was in contravention of section 13 of the Charter. ...
FCTD
Canadian Council of Christian Charities v. Canada (Minister of Finance), 99 DTC 5337, [1999] 3 CTC 123 (FCTD)
(iii) subsection 24(1) The third statutory exemption relied on by the Minister in this case prohibits the disclosure of information in contravention of any of the statutory provisions included in Schedule II of the Access to Information Act. ...
FCTD
MNR v. Import Motors Ltd., 73 DTC 5530, [1973] CTC 719 (FCTD)
That notice of termination was later withdrawn, apparently for two reasons, (a) because the proposal then made to continue distributor discounts for the 1964 model year to the former distributors in their new capacities as direct dealers was found by Volkswagen’s solicitors to be in contravention of the combines legislation; and (b) because of the representations made by the informal distributors’ committee arising out of such dealer termination due to the substantial investments which all of the distributors had made in the distributor aspect of their businesses. ...
FCTD
Friedberg v. The Queen, 89 DTC 5115, [1989] 1 CTC 274 (FCTD)
The plaintiff argues that his trading activities and the losses incurred were not artificial or in contravention of subsection 245(1) of the Act, and that he is entitled to arrange his affairs in order to minimize tax liability. ...
FCTD
Trevena v. Attorney General of Canada, 2001 FCT 893
We feel the information that you supplied to Revenue Canada to administer the Income Tax Act was used in contravention of Section 239(2.3) and 241 of that Act. [3] [16] The grievance in question was against a letter of reprimand authored by his team leader, Betty Duff, on May 22, 1996. ...
FCTD
Professional Institute of The Public Service of Canada v. Canada (Customs and Revenue Agency), docket T-598-00
If such a breach occurred it is because of the actions taken by the responsible Minister in contravention of the relevant statutory provisions. ...
FCTD
Sarfaraz v. Canada (Public Safety and Emergency Preparedness), 2012 FC 735
S’agissant de l’étranger, emportent interdiction de territoire pour manquement à la présente loi tout fait — acte ou omission — commis directement ou indirectement en contravention avec la présente loi et, s’agissant du résident permanent, le manquement à l’obligation de résidence et aux conditions imposées. 44 ...