Search - contravention

Rae submits that the Minister conceded that he has failed to examine her 2013 tax return, to issue a corresponding tax assessment, and to send her a Notice of Assessment. [23]            She further submits that the Minister has adopted a policy of delaying or postponing the processing of returns where a taxpayer participated in a widely-marketed gifting tax shelter, and that this Court has already found this to be in contravention with section 152 of the ITA in Ficek v Canada (Attorney General), 2013 FC 502 [Ficek]. ...

This doctrine, as applied in Canada, is based on the principle that the “circumstances” affecting procedural fairness take into account the promises or regular practices of administrative decision-makers, and that it will generally be unfair for them to act in contravention of representations as to procedure, or to backtrack on substantive promises without according significant procedural rights [citations omitted] ...

The effect of such legislation is known to the persons concerned from the point in time when it is likely to take effect. [9] In my view, even if it could be said that a retroactive statute affecting property rights is inherently in breach of the due process of law, it would be difficult for anyone to maintain that they have thereby been unduly deprived of their property right in contravention of section 1(a) of the Bill of Rights in circumstances where he or she was aware of the retroactive application of the statute from the exact moment when it was likely to affect him or her. ...

   (4.1) Sections 117 and 119 and subsection (2) apply to a contravention of this Act or the regulations in respect of goods that have been or are about to be exported, except that the references to "value for duty of the goods" in those provisions are to be read as references to "value of the goods" ...

For them, it is clear that the Tribunal concluded that the discrimination was in no way a factor in or a basis for the decision. [66]   There is no doubt that the applicant was not required to prove that the discrimination was the determinant in his layoff to establish a contravention of section 7 of the Act. ...

In this case, it was held that neither a wife who had been granted custody of her children, nor a judge of the Supreme Court of Ontario, was “legally entitled” to information in the possession of Revenue Canada that would have enabled them to locate a husband who had absconded with the parties’ children in contravention of a custody order ...

[33]            The Applicant’s argument on this issue is that the RTP was issued prior to the issuance of Partnership NOA I and Personal NOA I, in contravention of subsection 315(1) of the Act ...

Although paragraph 83(1)(f) allows for the raising of money from band members to support band projects, this provision does not permit taxation. [22]            The applicant further submits that, whether or not the Band has the power to tax the sale of goods, it did not pass a by-law or obtain the approval of the Minister of Indian Affairs and Northern Development (now Aboriginal Affairs and Northern Development) to do so in contravention of subsection 83(1) of the Indian Act. [23]            The applicant argues that the factors relied on by the respondent set out in Lawson v Interior Tree Fruit and Vegetable Committee of Direction, [1931] S.C.R. 357, [1931] 2 DLR 193 [Lawson], in fact support the applicant’s position that the surcharge is a tax. [24]            In Lawson, the Court found the levy at issue to be a tax because: the levy was enforceable by law; the failure to pay was an offence; the levy was imposed by a public body; and the levy was for a public purpose. [25]            The applicant argues that, in this case, the surcharge is enforceable because: the retailer cannot get their quota unless they pay the surcharge; the First Nation has imposed its own sanction, i.e., no allocation if the surcharge is not paid; the First Nation Band Council is elected by the Band members and given the powers to regulate the Band members; and, the funds raised are in part for the public purpose of sports and recreation. [26]            The applicant adds that in Lawson, the Court found that a levy that had a tendency to affect the price of the product, as in the present case, is in the nature of an indirect tax. [27]            The applicant argues that the surcharge or tax is not an administrative fee because the First Nation collects far more than the administrative costs associated with allocation of the quota, which are approximately $2000 per year as acknowledged by the Chief. [28]            The applicant also submits that, although the Band Council considered a motion to use the surcharge for sports and recreation projects for youth on the reserve, the funds have not been fully used for that purpose. [29]            The applicant argues that the respondent’s reliance on Boniferro Mill Works ULC v Ontario, 2009 ONCA 75, 308 DLR (4th) 739 [Boniferro], is not applicable. ...

“René LeBlanc” Judge ANNEX Customs Act, RSC, 1985, c 1 (2 nd Supp) Sections 124, 129 and 131 Loi sur les douanes, LRC (1985), ch 1 (2 e suppl) Articles 124, 129 et 131 124. (1) Where an officer believes on reasonable grounds that a person has contravened any of the provisions of this Act or the regulations in respect of any goods or conveyance, the officer may, if the goods or conveyance is not found or if the seizure thereof would be impractical, serve a written notice on that person demanding payment of (a) an amount of money determined under subsection (2) or (3), as the case may be; or (b) such lesser amount as the Minister may direct. 124. (1) L’agent qui croit, pour des motifs raisonnables, à une infraction à la présente loi ou à ses règlements du fait de marchandises ou de moyens de transport peut, si on ne les trouve pas ou si leur saisie est problématique, réclamer par avis écrit au contrevenant: a) soit le paiement du montant déterminé conformément au paragraphe (2) ou (3), selon le cas; b) soit le paiement du montant inférieur ordonné par le ministre. (2) For the purpose of paragraph (1)(a), an officer may demand payment in respect of goods of an amount of money of a value equal to the aggregate of the value for duty of the goods and the amount of duties levied thereon, if any, calculated at the rates applicable thereto (a) at the time the notice is served, if the goods have not been accounted for under subsection 32(1), (2) or (5) or if duties or additional duties have become due on the goods under paragraph 32.2(2)(b) in circumstances to which subsection 32.2(6) applies; or (b) at the time the goods were accounted for under subsection 32(1), (2) or (5), in any other case. (2) Pour l’application de l’alinéa (1)a), s’il s’agit de marchandises, le paiement que peut réclamer l’agent est celui du total de leur valeur en douane et des droits éventuellement perçus sur elles, calculés au taux applicable: a) au moment de la signification de l’avis, si elles n’ont pas fait l’objet de la déclaration en détail ou de la déclaration provisoire prévues au paragraphe 32(1), (2) ou (5) ou si elles sont passibles des droits ou droits supplémentaires prévus à l’alinéa 32.2(2)b) dans le cas visé au paragraphe 32.2(6); b) au moment où elles ont fait l’objet de la déclaration en détail ou de la déclaration provisoire prévues au paragraphe 32(1), (2) ou (5), dans les autres cas. (3) For the purpose of paragraph (1)(a), an officer may demand payment in respect of a conveyance of an amount of money of a value equal to the value of the conveyance at the time the notice is served, as determined by the Minister. (3) Pour l’application de l’alinéa (1)a), s’il s’agit de moyens de transport, le paiement que peut réclamer l’agent est celui de leur contre-valeur, déterminée par le ministre, au moment de la signification de l’avis. (4) For the purpose of calculating the amount of money referred to in subsection (2), where the value for duty of goods cannot be ascertained, the value of the goods at the time the notice is served under subsection (1), as determined by the Minister, may be substituted for the value for duty thereof. (4) Dans les cas où, pour les calculs visés au paragraphe (2), il est impossible d’établir la valeur en douane des marchandises, on peut y substituer leur valeur, déterminée par le ministre, au moment de la signification de l’avis. (4.1) Sections 117 and 119 and subsection (2) apply to a contravention of this Act or the regulations in respect of goods that have been or are about to be exported, except that the references to “value for duty of the goods” in those provisions are to be read as references to “value of the goods”. (4.1) Les articles 117 et 119 et le paragraphe (2) s’appliquent aux infractions à la présente loi ou aux règlements à l’égard de marchandises exportées ou sur le point de l’être, la mention de « valeur en douane des marchandises » valant mention de « valeur des marchandises ». (4.2) For the purposes of subsection (4.1), the expression “value of the goods” means the total of all payments made or to be made by the purchaser of the goods to or for the benefit of the vendor. (4.2) Pour l’application du paragraphe (4.1), la valeur des marchandises est égale à l’ensemble de tous les paiements que l’acheteur a faits, ou s’est engagé à faire, au vendeur ou au profit de celui-ci à leur égard. (4.3) If the value of the goods cannot be determined under subsection (4.2), the Minister may determine that value. (4.3) Dans le cas où il est impossible d’établir la valeur des marchandises en application du paragraphe (4.2), le ministre peut déterminer cette valeur. (5) Service of the notice referred to in subsection (1) is sufficient if it is sent by registered mail addressed to the person on whom it is to be served at his latest known address. (5) Il suffit, pour que l’avis prévu au paragraphe (1) soit considéré comme signifié, qu’il soit envoyé en recommandé à la dernière adresse connue du destinataire. (6) A person on whom a notice of ascertained forfeiture has been served shall pay, in addition to the amount set out in the notice, interest at the prescribed rate for the period beginning on the day after the notice was served and ending on the day the amount is paid in full, calculated on the outstanding balance. ...

Specific guidelines on what Canadian embassies should do when there is conflict involving the host state, a Canadian mining company, and a local community. [23]   The Disclosure stated there were clear grounds to investigate because the Embassy violated paragraphs 8 (d) and (e) of the Act, which provide that a “wrongdoing” includes: (d) an act or omission that creates a substantial and specific danger to the life, health or safety of persons, or to the environment, other than a danger that is inherent in the performance of the duties or functions of a public servant; d) le fait de causer — par action ou omission — un risque grave et précis pour la vie, la santé ou la sécurité humaines ou pour l’environnement, à l’exception du risque inhérent à l’exercice des attributions d’un fonctionnaire; (e) a serious breach of a code of conduct established under section 5 or 6; e) la contravention grave d’un code de conduite établi en vertu des articles 5 ou 6; [24]   In the Disclosure, the Applicants argued that the March 2009 policy, Building the Canadian Advantage, required Canadian embassies to promote corporate social responsibility [CSR] and assess possible human rights impacts, including violence. ...