Search - contravention

Except in the case of use, the new penalties will not apply where a person can establish that they have exercised the degree of care, due diligence, and skill to prevent the contravention with respect to ESS software that a reasonably prudent person would have exercised in comparable circumstances. ...

According to section 215, any person determined to be carrying on the activities of a tobacco dealer without holding a tobacco dealer's licence is in contravention of the Act and is guilty of an offence or subject to a penalty under the Act. ...

So, a registered charity that returns donated property could be regarded as making a gift to a non-qualified donee, or providing an undue benefit, which are contraventions of the Act and could result in sanctions that include revocation of registered status. ...

We continue to consult extensively with the trade community, adjusting contraventions where appropriate and clarifying compliance measures. ...

The use of non-duty-paid packaged spirits by a registered user in any manner or process other than as described in paragraph 12 of this memorandum is a contravention of the Act. 15. ...

When security has been tendered in the form of cash, certified cheque or Government of Canada bonds or surety bonds and there has been a contravention of the Act or normal collection activities have failed to resolve an unpaid balance, the CRA will withhold an amount of the security that is sufficient to cover the unpaid balance. ...

Similarly, where the reduction was lower than what is permitted under paragraph 8503(3)(c) of the Regulations, (for example, 0.15% per month before age 60), that reduction may continue to apply with respect to benefits accrued before 1992. 8503(3)(h) – Increase in Accrued Benefits Few grandfathered plans would have been in contravention of paragraph 8503(3)(h) of the Regulations as it exists primarily as a PA anti-avoidance rule. Any that were in contravention must be amended as of January 1, 1992. 8503(3)(i) – Increase in Accrued Benefits – Part-Timers This rule, which requires that earnings be annualized and service actualized for part-time employees, applies only to benefits accrued after 1991. 8504(1)(a) and (b) – Maximum LRBs The main impact of the grandfathering of this rule is that grandfathered plans that were not restricted in the past by the maximum pension rule do not have to amend to comply with subsection 8504(1) of the Regulations until January 1, 1992. 16.2.3 8509(2)(c) – Maximum Lifetime Retirement Benefits Plans that were not restricted in the past by the maximum pension rule set out in subsection 8504(1) of the Regulations do not have to amend their plan terms until January 1, 1992. ...

Under section 214, any person who manufactures tobacco products without a licence (other than an unlicensed individual who manufactures tobacco products for personal use, as noted in paragraphs 10 and 11 of this memorandum) is in contravention of the Act and is guilty of an offence and, upon conviction, may be liable to a fine or to imprisonment, or to both. ...

In fact, registered charities that return donated property may be found to have made a gift to a non-qualified donee, in contravention of the Income Tax Act. ...

In a few cases, the contraventions were so serious they resulted in the revocation of the registered charitable status of the organizations involved. ...