Search - contravention

Near J stated (at para. 53): I can see nothing in the legislation, and no justification in the Applicant’s submissions, to support the contention that each NPA can only contain one contravention or penalty. ... In light of the scale of the contravention, the CBSA then applied the AMPS maximum of $3000 to each SNK to arrive at the amount demanded. ...

On January 31, 2014, CRA rejected the amended T2059 election form on the basis that “there does not appear to be any provision in the [Transfer] Agreement that would require the reallocation provided” and the proposed reallocations instead were “in contravention of the specific terms of the Agreement.” ... [T]here 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. ...

[T]here 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. ...

Canada (Attorney General), 2019 FC 960, aff'd 2022 FCA 158-- summary under Section 8 Summary Under Tax Topics- Other Legislation/Constitution- Charter (Constitution Act, 1982)- Section 8 Part XVIII entailed a seizure of account information, but not in contravention of s. 8 Both plaintiffs were American citizens as a result of each having been born in the U.S., although neither spent more than a few years there as children. ...