Search - contravention

If there is a contravention   29. (1) If the Minister decides that subsection 12(1) was contravened, the Minister may, subject to the terms and conditions that the Minister may determine, (a) decide that the currency or monetary instruments or, subject to subsection (2), an amount of money equal to their value on the day the Minister of Public Works and Government Services is informed of the decision, be returned, on payment of a penalty in the prescribed amount or without penalty; (b) decide that any penalty or portion of any penalty that was paid under subsection 18(2) be remitted; or (c) subject to any order made under section 33 or 34, confirm that the currency or monetary instruments are forfeited to Her Majesty in right of Canada. ... Loi sur le recyclage des produits de la criminalité et le financement des activités terroristes 2000, ch. 17   Saisie et confiscation   18. (1) S’il a des motifs raisonnables de croire qu’il y a eu contravention au paragraphe 12(1), l’agent peut saisir à titre de confiscation les espèces ou effets.   ... Cas de contravention   29. (1) S’il décide qu’il y a eu contravention au paragraphe 12(1), le ministre peut, aux conditions qu’il fixe : a) soit restituer les espèces ou effets ou, sous réserve du paragraphe (2), la valeur de ceux-ci à la date où le ministre des Travaux publics et des Services gouvernementaux est informé de la décision, sur réception de la pénalité réglementaire ou sans pénalité; b) soit restituer tout ou partie de la pénalité versée en application du paragraphe 18(2); c) soit confirmer la confiscation des espèces ou effets au profit de Sa Majesté du chef du Canada, sous réserve de toute ordonnance rendue en application des articles 33 ou 34. ...

It reads as follows: Art. 317 The juridical personality of a legal person may not be invoked against a person in good faith so as to dissemble fraud, abuse of right or contravention of a rule of public order. [35]            First, 4564 submits that a transaction may be valid and legal even it its primary purpose is to reduce a tax burden (Stubart Investments Ltd v The Queen, [1984] 1 S.C.R. 536). ... Lifting the corporate veil is reserved for extreme cases (Meredith v Canada (Attorney General), 2002 FCA 258 at para 12). [36]            Second, it is not enough that a company has committed fraud, abuse of right or contravention of a rule of public order. ... This Court has already determined that non-payment of tax debts may constitute contravention of a rule of public order and that a contravention results where it is demonstrated that the alter egos knowingly used their separate legal personalities for the purpose of avoiding their tax obligations (Laquerre (Re), 2008 FC 460 at paras 13). ...

Whether that evidence discloses a contravention is a de novo determination to be made by the Court. ... Was there a contravention? [35]   The Customs Act seeks to oversee, regulate and control the cross-border movements of people and goods. ... A contravention of that obligation in respect of the goods may result in the seizure of those goods (s. 110(1)) and the imposition of penalties. [37]   Mr. ...

The provisions of the Customs Act apply, with such modifications as the circumstances require, in respect of the administration and enforcement of this Act and the regulations, and for the purposes thereof, a contravention of this Act or the regulations or a failure to comply with a condition to which relief or a remission, drawback or refund under Part 3 is subject or to which classification under a tariff item is subject is deemed to be a contravention of the Customs Act. [11]       The plaintiff goes on to argue that, by virtue of s. 12 of the Tariff, ss 74(1)(g) and 80.1 of the Customs Act apply and make interest payable by the defendant. ...

No seizure may be made under this Act or notice sent under section 124 more than six years after the contravention or use in respect of which such seizure is made or notices sent.     .....              122. ...              (2) The burden of proof that notice was given under subsection (1) lies on the person claiming to have given the notice.              132. (1) Subject to this or any other Act of Parliament,              (a)      where the Minister decides, under paragraph 131(1)(a) or (b), that there has been no contravention of this Act or the regulations in respect of the goods or conveyance referred to in that paragraph, or, under paragraph 131(1)(b), that the conveyance referred to in that paragraph was not used in the manner described in that paragraph, the Minister shall forthwith authorize the removal from custody of the goods or conveyance or the return of any money or security taken in respect of the goods or conveyance...     .....              135. (1) A person who requests a decision of the Minister under section 131 may, within 90 days after being notified of the decision, appeal the decision by way of an action to the Federal Court " Trial Division in which that person is the plaintiff and the Minister is the defendant.          ...

Mah found that “there does not appear to be any provision in the Agreement [between R&S and BELP] that would require the reallocations provided” but that instead “the reallocations result in the agreed amount for goodwill being overstated and in contravention of the specific terms of the Agreement”. ... Mah concluded that “[t] here does not appear to be any provision in the Agreement that would require the reallocations provided… In fact the reallocations result in the Agreed Amount for Goodwill being overstated and in contravention of the specific terms of the Agreement which specifically states that the elected amount shall be $2,502,600”. ... I agree that the words “provided however” in article 4(1)(a) provide a plain and clear meaning. [55]            Despite the arguments about an illogical structure and outcome to the CRA Decision, there appears nothing unreasonable in the Respondent’s conclusions, which found that (1) the Transfer Agreement requires that goodwill be fixed at a certain amount unless the parties agree otherwise; (2) the New T2059 does not fix the goodwill at that amount; and (3) therefore, it is in contravention of the Transfer Agreement and should not be accepted. ...

This inevitably involves forming an opinion about whether a contravention has occurred and whether seizure is warranted. [20] I dismissed the motion with brief reasons given from the Bench. ... These elements go directly to the contravention and seizure decisions, and they were properly indicated on the BSF235. [47] For all of the reasons set out above, I am not persuaded that BSO Findlay’s credibility has been called into question. ... As explained previously, I prefer the BSOs’ evidence over that of the Plaintiff on the key elements relating to the contravention finding and subsequent seizure. ...

Limitation on assessment Restriction (2) A person shall not be assessed penalties under both sections 109.1 and 109.2 in respect of the same contravention of this Act, the Customs Tariff or the Special Import Measures Act or the regulations made under those Acts. (2) Une infraction à la présente loi, au Tarif des douanes, à la Loi sur les mesures spéciales d’importation ou à leurs règlements d’application ne peut faire l’objet à la fois de la pénalité prévue à l’article 109.1 et de celle prévue à l’article 109.2. Penalty in addition to other sanction Pénalité supplémentaire (3) An assessment under subsection (1) may be made in addition to a seizure under this Act or a demand for payment under section 124, in respect of the same contravention of this Act or the regulations. (3) Une saisie effectuée en vertu de la présente loi ou l’avis réclamant un paiement en vertu de l’article 124 relativement à une infraction donnée à la présente loi ou à ses règlements d’application n’empêche pas l’établissement d’une pénalité en vertu du paragraphe (1) pour la même infraction. Sufficiency of short-form description Emploi de la description abrégée (4) The use on a notice of assessment of a short-form description established under paragraph 109.1(3)(b) or of a description that deviates from that description without affecting its substance is sufficient for all purposes to describe the contravention. (4) Pour caractériser une contravention, il suffit d’en reporter sur l’avis de cotisation la description abrégée visée à l’alinéa 109.1(3)b) ou toute autre description qui n’en diffère pas quant au fond. ...

Mao flagrantly breached the terms of her leave in contravention of article 2.6.1 of the Directive on Preferred Status, as was held by the Federal Court of Appeal in Johal above, at paragraph 43 ...

He is critical of the way the investigation was conducted, alleging that the Agency proceeded with a secret investigation in contravention of the rules of procedural fairness and principles of openness. ... First, he contends that the Agency conducted a secret investigation in contravention of the rules of procedural fairness and principles of openness. ...