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FCTD
Cox v. Canada (Citizenship and Immigration), 2019 FC 1414
Non-compliance with Act Manquement à la loi 41 A person is inadmissible for failing to comply with this Act (a) in the case of a foreign national, through an act or omission which contravenes, directly or indirectly, a provision of this Act; and (b) in the case of a permanent resident, through failing to comply with subsection 27(2) or section 28. 41 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. ...
FCTD
Zone3-XXXVI Inc. v. Canada (Attorney General), 2016 FC 75, rev'd 2016 FCA 242
[the Court] cannot order that a certificate be issued in contravention of the clear provisions of the Act”. [13] In practice, each certificate application is analyzed by a CAVCO analyst [tax credit officer]. ... The present situation is therefore very different from the case in Tooncan, where, in the absence of an international treaty and the expiry of the 48-hour regulatory deadline, the Minister could not lawfully certify a coproduction and the Court could not order that “a certificate be issued in contravention of the clear provisions of the Act” (Tooncan at para 85). [76] Secondly, the Decision Tree (Annex B) on which the respondent is now relying to seek the dismissal of this application is not a binding regulation—or even a guideline to give direction. ...
FCTD
Del Zotto v. Canada, 97 DTC 5145, [1997] 2 CTC 103 (FCTD)
On or about September 30, 1992, Robert Roy, Assistant Deputy Minister, Taxation Programs Branch, forwarded a memorandum dated September 30, 1992 to Pierre Gravelle, Deputy Minister of Revenue Canada Taxation which set out particulars of the alleged contravention of the Act by Del Zotto, and requested authorization for an Inquiry under subsection 321.4(1) of the Act into the financial affairs of Del Zotto. ...
FCTD
Soper v. R., 97 DTC 5407, [1997] 3 C.T.C. 242 (FCA)
According to the Tax Court Judge the outside director had, in contravention of the statutory standard of care, failed to “heed what is transpiring within the corporation and his experience with the people who are responsible for the day-today affairs of the corporation” (supra at 930, per Rip J.T.C.C.). 43 Two other cases involving outside directors are worthy of comment as these authorities were relied upon by the appellant in this case: Golfman v. ...
FCTD
The Queen v. Lehmann Bookbinding Ltd., 95 DTC 5063, [1995] 2 CTC 129 (FCTD)
The respondents also challenged the constitutional validity of section 231.2 as being in contravention of section 8 of the Canadian Charter of Rights and Freedoms which involves unreasonable search and seizure. ...
FCTD
Thompson v. Canada (Public Safety and Emergency Preparedness), 2009 FC 1296
[58] On September 18, 2009, the CBSA began seizing vehicles that had been used to transport persons into Canada in contravention of the reporting requirements of the Customs Act. ...
FCTD
Murphy v. Canada (National Revenue), 2009 FC 1226
[91] This flagrant contravention of the privacy provision of the Act seriously calls into question the goal of the issuance of the RFIs. ...
FCTD
Patry v. Canada (Attorney General), 2011 FC 1032
As was the case in applications T-367-11 and T-368-11, it is open to the Patrys to seek to have any evidence obtained in contravention of principles articulated in the Supreme Court’s decision in Jarvis excluded at their criminal trial ...
FCTD
Canada (National Revenue) v. Kerby, 2008 FC 452
Sous réserve de la règle 467, est coupable d’outrage au tribunal quiconque: (a) at a hearing fails to maintain a respectful attitude, remain silent or refrain from showing approval or disapproval of the proceeding; a) étant présent à une audience de la Cour, ne se comporte pas avec respect, ne garde pas le silence ou manifeste son approbation ou sa désapprobation du déroulement de l’instance; (b) disobeys a process or order of the Court; b) désobéit à un moyen de contrainte ou à une ordonnance de la Cour; (c) acts in such a way as to interfere with the orderly administration of justice, or to impair the authority or dignity of the Court; c) agit de façon à entraver la bonne administration de la justice ou à porter atteinte à l’autorité ou à la dignité de la Cour; (d) is an officer of the Court and fails to perform his or her duty; or d) étant un fonctionnaire de la Cour, n’accomplit pas ses fonctions; (e) is a sheriff or bailiff and does not execute a writ forthwith or does not make a return thereof or, in executing it, infringes a rule the contravention of which renders the sheriff or bailiff liable to a penalty. e) étant un shérif ou un huissier, n’exécute pas immédiatement un bref ou ne dresse pas le procès-verbal d’exécution, ou enfreint une règle dont la violation le rend passible d’une peine. 467. (1) Subject to rule 468, before a person may be found in contempt of Court, the person alleged to be in contempt shall be served with an order, made on the motion of a person who has an interest in the proceeding or at the Court's own initiative, requiring the person alleged to be in contempt 467. (1) Sous réserve de la règle 468, avant qu’une personne puisse être reconnue coupable d’outrage au tribunal, une ordonnance, rendue sur requête d’une personne ayant un intérêt dans l’instance ou sur l’initiative de la Cour, doit lui être signifiée. ...
FCTD
Canada (National Revenue) v. Stankovic, 2018 FC 462
The CRA should not have the right to use any of the information obtained from the French tax authorities [from] Falciani’s residence as these consisted primarily of the Stolen Data which the French tax authorities obtained in contravention of local law. [63] Notwithstanding these bald assertions by the Respondent, we have clear Canadian jurisprudence directly on point that addresses these issues and, in my view, the Respondent has not distinguished her situation in any way, or raised any legal argument, that would allow me to disregard these authorities in the present case. [64] The issues raised by the Applicant on this point were addressed by the Quebec Superior Court in Berger CS, above, and confirmed on appeal by the Quebec Court of Appeal. ...