Search - contravention

In those decisions, the Manager confirmed that there was a contravention of the Customs Act in respect of the seized vehicles.   ... It is further responsible for addressing amounts assessed for the return of conveyances in the event of a contravention. ...   [20]            When the Minister decides under section 131 of the Customs Act that there has been a contravention of that Act, section 133 lays out the remedies he may pursue with respect to the enforcement action.   ...

There was a contravention of subsection 12(1) of the Act: “as the currency in your possession was of a value greater than $10 000.00 CAD and you failed to declare it to Canada Border Services Agency, a contravention of subsection 12(1) of the Act did occur. ... They state to whom, by whom, when, how, why and in what circumstances a report must be made and the consequences of a contravention. ...       …   27. (1) Dans les quatre-vingt-dix jours qui suivent l’expiration du délai mentionné au paragraphe 26(2), le ministre décide s’il y a eu contravention au paragraphe 12(1). ...

  [2]                The plaintiff challenges the Minister’s decision that she failed to report currency, in contravention of section 12 of the PCMLTFA.  ... She argues that the Court is entitled to consider whether or not there was a deliberate and knowledgeable contravention of the cross-border currency reporting requirements in respect of the Currency to determine if she was in contravention of section 12 of the PCMLTFA ... The importer is liable for having failed to meet the obligation to accurately account for the goods which, from the time of the contravention, are forfeit to the Crown.  ...

Seizure of goods or conveyances 110. (1) An officer may, where he believes on reasonable grounds that this Act or the regulations have been contravened in respect of goods, seize as forfeit (a) the goods; or (b) any conveyance that the officer believes on reasonable grounds was made use of in respect of the goods, whether at or after the time of the contravention. ... Seizure of evidence (3) An officer may, where he believes on reasonable grounds that this Act or the regulations have been contravened, seize anything that he believes on reasonable grounds will afford evidence in respect of the contravention. ... Forfeitures accrue automatically from time of contravention 122. Subject to the reviews and appeals established by this Act, any goods or conveyances that are seized as forfeit under this Act within the time period set out in section 113 are forfeit (a) from the time of the contravention of this Act or the regulations in respect of which the goods or conveyances were seized, or (b) in the case of a conveyance made use of in respect of goods in respect of which this Act or the regulations have been contravened, from the time of such use, and no act or proceeding subsequent to the contravention or use is necessary to effect the forfeiture of such goods or conveyances. ...

The reason stated for the seizure was: That the said goods were not reported to Customs, in contravention of section 12 of the Customs Act. ... The contravention of the Act occurs when an incorrect declaration is made on behalf of an importer and the source of the error is irrelevant. ... The result is that there was a contravention of subsection 12(1) on July 13 when the plaintiff failed to provide a correct declaration through the R.M.D. process. ...

MINISTER OF NATIONAL REVENUE                                        CANADA CUSTOMS AND REVENUE AGENCY                                                                          T-1553-03 Customs Act, S.C. 1985, c. 1 (2 nd Supp.) 126.1 Sections 127 to 133 do not apply to a contravention of subsection 40(3) of this Act by a person referred to in paragraph (c) of that subsection, or to a contravention of section 32.2 of this Act in circumstances to which subsection 32.2(6) of this Act applies, or to a contravention of subsection 95(1), 118(1) or (2), 121(1) or 122(1) of the Customs Tariff. Loi sur les douanes, L.C. 1985, ch. 1 (2 e Suppl.) 126.1 Les articles 127 à 133 ne s'appliquent pas à la contravention soit du paragraphe 40(3) de la présente loi, par une personne visée à l'alinéa c) de ce paragraphe, ou de l'article 32.2 de la présente loi dans le cas visé au paragraphe 32.2(6), soit des paragraphes 95(1), 118(1) ou (2), 121(1) ou 122(1) du Tarif des douanes. 127. ... La créance de Sa Majesté résultant d'un avis signifié en vertu de l'article 109.3 ou d'une réclamation effectuée en vertu de l'article 124 est définitive et n'est susceptible de révision, de restriction, d'interdiction, d'annulation, de rejet ou de toute autre forme d'intervention que dans la mesure et selon les modalités prévues aux articles 127.1 et 129. 127.1 (1) The Minister, or any officer designated by the Minister for the purposes of this section, may cancel a seizure made under section 110, cancel or reduce a penalty assessed under section 109.3 or an amount demanded under section 124 or refund an amount received under any of sections 117 to 119 within thirty days after the seizure, assessment or demand, if (a) the Minister is satisfied that there was no contravention; or (b) there was a contravention but the Minister considers that there was an error with respect to the amount assessed, collected, demanded or taken as security and that the amount should be reduced. (2) If an amount is returned to a person under paragraph (1)(a), the person shall be given interest on that amount at the prescribed rate for the period beginning on the day after the amount was originally paid by that person and ending on the day it was returned. 127.1 (1) Le ministre ou l'agent qu'il désigne pour l'application du présent article peut annuler une saisie faite en vertu de l'article 110, annuler ou réduire une pénalité établie en vertu de l'article 109.3 ou une somme réclamée en vertu de l'article 124 ou rembourser un montant reçu en vertu de l'un des articles 117 à 119, dans les trente jours suivant la saisie ou l'établissement de la pénalité ou la réclamation dans les cas suivants_: a) le ministre est convaincu qu'aucune infraction n'a été commise; b) il y a eu infraction, mais le ministre est d'avis qu'une erreur a été commise concernant la somme établie, versée ou réclamée et que celle-ci doit être réduite. (2) La somme qui est remboursée à une personne en vertu de l'alinéa (1)a) est majorée des intérêts au taux réglementaire, calculés à compter du lendemain du jour du paiement de la somme par cette personne jusqu'à celui de son remboursement. 128. ...

I agree that the test on the serious issue question set out in CBC applies to this case. [18]   Here, as the Applicant’s motion record makes clear, the company’s name and the details of its contravention have already been posted on the IRCC website. ... On this basis, Kameron argues that it has established a strong prima facie case that it had a reasonable justification for its action, a justification which is specifically provided for in the IRPR, and one which the Respondent failed to consider. [26]   Kameron also says the decision is unreasonable because there is no indication that the Respondent ever considered the actual justification provision in respect of the alleged contraventions. ... These are three separate contraventions. The Respondent submits that the wages and working conditions provisions of the IRPR are not only to protect vulnerable TFWs, they are also intended to protect the integrity of the Canadian economy and labour market. ...

The definition includes a contravention of any Act of Parliament or the legislature of a province, including any regulations made under any such Act and a serious breach of the code of conduct: Wrongdoings 8 This Act applies in respect of the following wrongdoings in or relating to the public sector: (a) a contravention of any Act of Parliament or of the legislature of a province, or of any regulations made under any such Act, other than a contravention of section 19 of this Act; (b) a misuse of public funds or a public asset; (c) a gross mismanagement in the public sector; (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; (e) a serious breach of a code of conduct established under section 5 or 6; and (f) knowingly directing or counselling a person to commit a wrongdoing set out in any of paragraphs (a) to (e). (g) [Repealed, 2006, c. 9, s. 197] Actes répréhensibles 8 La présente loi s’applique aux actes répréhensibles ci-après commis au sein du secteur public ou le concernant: a) la contravention d’une loi fédérale ou provinciale ou d’un règlement pris sous leur régime, à l’exception de la contravention de l’article 19 de la présente loi; b) l’usage abusif des fonds ou des biens publics; c) les cas graves de mauvaise gestion dans le secteur public; 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) la contravention grave d’un code de conduite établi en vertu des articles 5 ou 6; f) le fait de sciemment ordonner ou conseiller à une personne de commettre l’un des actes répréhensibles visés aux alinéas a) à e). g) [Aborgé, 2006, ch. 9, art. 197] [13]   Section 12 of the PSDPA provides that a public servant may disclose to his or her supervisor or designated senior officer information that the public servant believes could show wrongdoing. ...

The stated contravention was the plaintiff's failure to report, contrary to section 12 of the Act, the jewellery on his return to Canada from a trip to the United States. ... Page: 14 which this Act or the regulations have been contravened, from the time of such use, and no act or proceeding subsequent to the contravention or use is necessary to effect the forfeiture of such goods or conveyances. 123. ... The contravention of the Act occurs when an incorrect declaration is made on behalf of an importer and the source of the error is irrelevant. ...

The question of introduction into evidence at the criminal trial of documents of which knowledge has been obtained as the result of a search warrant which has been quashed, subsection 231(4) of the Income Tax Act being found to be in contravention of section 8 of the Constitution Act and therefore inoperative, is not one to be decided here. ... Looking at it briefly I note that in the Ontario High Court of Justice Callon, J in the case of The Queen v Ronald A Roth, Power Sport of Canada Limited and Microvue Products Inc, [1984] CTC 185; 84 DTC 6181 decided that the provisions of subsection 231(4) were not in contravention of section 8 of the Charter, stating at 189 [6184]: The powers and procedures set forth in section 231 of the Act are necessary and appropriate for the due functioning of the Taxation system in effect in Canada. ... This was considered in the Saskatchewan Court of Queen’s Bench by Noble, J in Re Weigel and The Queen, 7 CCC (3d) 82, under section 443 was inadequate so the warrant was quashed, the search and seizure being found unreasonable and in contravention of section 8 of the Canadian Charter of Rights and Freedoms. ...