Search - contravention

Filter by Type:

Results 1 - 10 of 20 for contravention
Did you mean?convention
Technical Interpretation - Internal

29 January 2003 Internal T.I. 2002-0172217 - DAMAGES-HR VIOLATION

In order to determine whether some of the damages awarded for loss of employment relate to a human rights violation, there must first be clear evidence that an employee has lost his employment due to a contravention of existing human rights legislation. ... In our view, there is clear evidence that the employee was discriminated against by reason of his mental disability, in contravention of the New Brunswick Human Rights Act. ... With respect to the allocation of damages to the human rights violation, it is our view that it is reasonable to consider the general damages of $XXXXXXXXXX as relating to the contravention of the employee's human rights. ...
Technical Interpretation - Internal

11 May 2000 Internal T.I. 1999-0007237 - INVESTMENT BY RRSP/RRIF IN UNITS OF SBILP

Title may not pass in law and may result in contravention of paragraph (i) of subsection 5102(1) of the Regulations. 3. ... However, the cash and promissory notes may constitute "deposits" to the limited partnership in contravention of the definition of a SBILP in paragraph 5102(1)(i) of the Regulations. ...
Technical Interpretation - Internal

22 October 2015 Internal T.I. 2013-0486491I7 - Overdrafts in a TFSA

22 October 2015 Internal T.I. 2013-0486491I7- Overdrafts in a TFSA Principal Issues: 1(a) Would an unintended short-term overdraft in a TFSA trust constitute “borrowing money or other property” in contravention of the prohibition in paragraph 146.2(2)(f)? ... (a) Would an unintended short-term overdraft in a TFSA trust constitute “borrowing money or other property” in contravention of the prohibition in paragraph 146.2(2)(f)? ... In the case of an overdraft in a TFSA, where it can be established that there is a lender/borrower relationship we would consider the TFSA trust to have “borrowed money or other property” in contravention of paragraph 146.2(2)(f). ...
Technical Interpretation - Internal

25 October 2005 Internal T.I. 2005-0149841I7 - Reload Stock Options - 110(1)(d)

As the Plans require an employee to use the cashless exercise or swap method under the reload option feature, in our view, the employee has an immediate right to redeem shares in contravention of subparagraph 6204(1)(a)(iv). ...
Technical Interpretation - Internal

6 May 1996 Internal T.I. 9610546 - WORKERS COMPENSATION PAYMENT - ALBERTA

In our view, the relevant provisions in this case are as follows: 17(1) If an accident happens to a worker entitling him or his dependants to compensation under this Act and the circumstances of the accident are such as to also entitle the worker, his legal personal representatives or his dependants to an action against some person other than an employer or worker in an industry to which this Act applies in respect of the personal injury to or death of the worker, the Board is subrogated to the rights of the worker, his legal personal representatives or his dependants in respect of that cause of action. (2) When the Board becomes subrogated to the rights of a worker, his legal personal representatives or his dependants under subsection (1), (a) no payment or settlement shall be made to or with the worker, his legal personal representatives or his dependants for or in respect of those rights or for or in respect of any claim, cause of action or judgement arising out of them except with the consent of the Board, and any payment or settlement made in contravention of this clause is void, (b) an action against any person arising out of injury to or the death of the worker may, with the consent of the Board and on the terms that are satisfactory to the Board, be taken by the worker, his legal personal representatives or his dependants, or by the Board in the name of the worker, his legal personal representatives or his dependants, without the consent of the person in whose name the action is taken,.... (3) If the Board gives its consent under subsection 2(b), the legal costs incurred on behalf of the worker, his legal personal representatives or his dependants in taking the action shall be paid by the Board in the amount prescribed in the regulations unless the legal representative of the worker, or the worker's legal personal representatives or dependants satisfy the Board that that amount is insufficient, in which case the Board may increase the amount...... (5) If money is received by the Board because it is subrogated to the rights of a worker, his legal personal representatives or his dependants,.... ...
Technical Interpretation - Internal

17 May 2002 Internal T.I. 2002-0139547 - TRANSFER OF INCOME TO A CORP.

In Campbell, the court recognized that the doctor was operating a hospital providing a broad range of services, which was licensed under Ontario law, and not practicing medicine in contravention of provincial law. ...
Technical Interpretation - Internal

19 October 1998 Internal T.I. 8M18146 - FOREIGN TAX CREDIT ON U.S. AMT

Furthermore, such amount represents double taxation caused by the U.S., not Canada, as the AMT is imposed by the U.S. in contravention of the Convention. ... AMT which is assessed in contravention of the Convention. (IV) A Combination of Canadian Source Income and U.S. ... It is recognized that in such a case that the Act allows a credit for an income or profits tax that was levied in contravention of the Convention. ...
Technical Interpretation - Internal

8 April 2003 Internal T.I. 2003-0004827 F - Avantage conféré par une fiducie-par. 105(1)

" Par conséquent, le fait qu'un fiduciaire ait agit en contravention de ses devoirs et obligations à titre de fiduciaire sera sans effet quant aux conséquences fiscales découlant de son acte. ...
Technical Interpretation - Internal

26 September 1997 Internal T.I. 9717730 - FTC IN RESPECT OF U.S. AMT AND MTC

The imposition of the AMT, which is assessed in contravention of the Convention, does not justify Canada's accepting the payment of regular U.S. tax in excess of that required by the Convention for Canadian tax purposes. ... Furthermore, such amount represents double taxation caused by the U.S., not Canada, as the AMT is imposed by the U.S. in contravention of the Convention. ... AMT which is assessed in contravention of the Convention. (IV)A Combination of Canadian Source Income and U.S. ...
Technical Interpretation - Internal

26 September 1997 Internal T.I. 9717736 - FTC IN RESPECT OF U.S. AMT AND MTC

The imposition of the AMT, which is assessed in contravention of the Convention, does not justify Canada's accepting the payment of regular U.S. tax in excess of that required by the Convention for Canadian tax purposes. ... Furthermore, such amount represents double taxation caused by the U.S., not Canada, as the AMT is imposed by the U.S. in contravention of the Convention. ... AMT which is assessed in contravention of the Convention. (IV)A Combination of Canadian Source Income and U.S. ...

Pages