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Excise Interpretation

25 April 2006 Excise Interpretation 78001 - Partial Exemption of Excise Tax for XXXXX

Interpretation Requested In light of the above, would you kindly confirm if paragraph 260(2)(f) does gives the RCMP the power to seize conveyances, currency, barn and practically "anything" they believe was used in relation to a contravention of the Act. ... To summarize, our interpretation of paragraph 260(2)(f) as it relates to civil seizures and to the facts presented: •   Anything is subject to seizure when used as "a means of" contravening the Act or "in relation to" a contravention of the Act. ... We conclude the legislative phrases should be applied in the widest possible context, subject to there existing a causal connection between the thing being seized and the contravention. ...
GST/HST Interpretation

24 November 1998 GST/HST Interpretation HQR0001317 - Farm Fuel Distribution Allowance

Contravention •   If a dealer sells marked fuel in contravention of the Act, both the dealer and the consumer are jointly liable to pay the Minister an amount equal to the allowance. •   If the consumer contravenes the Act by using the fuel for a purpose that does not qualify, the consumer is liable to pay an amount equal to the allowance. •   If the dealer sells marked fuel at a price higher than the reduced price, the dealer must pay to the Minister an amount equal to the amount by which the actual price exceeds the reduced price. ...
GST/HST Ruling

8 October 2004 GST/HST Ruling 53262 - Timeshare Resort Points / Default by Purchasers of Points

Furthermore, the Administrative Monetary Penalty System (AMPS) applies to contraventions of the Customs Act, the Customs Tariff and the Special Import Measures Act and the respective regulations, as well as contraventions of the terms and conditions of licensing agreements and undertakings. ...
GST/HST Interpretation

11 January 2005 GST/HST Interpretation 54061 - Clarification of Band-Empowered Entities (BEEs): the status of XXXXX

Can you confirm that there is no civil sanction against a financial institution unless it advances funds to a tax debtor in contravention of the notice issued under subsection 317(2) of the ETA? ...
General Information Letter

22 July 1997 General Information Letter 11590-0611710-0111735-1 - General Information Letter

Subsection 82(3) states that a person who pays an administrative penalty in respect of a contravention may not be charged under the XXXXX with an offense (i.e., under section 80) in respect of that contravention. ...
Excise Interpretation

14 March 2003 Excise Interpretation 44815 - Responsibilities of a Ferment on Premises Registrant and Those of the Customer Under the Excise Act, 2001

Failure to do so would be a contravention of section 89 of the Act and subject to a penalty of $0.5122 per litre of wine as provided by section 243. ...
GST/HST Interpretation

25 March 2009 GST/HST Interpretation 108044 - Penalties Regarding the GST/HST Information Schedule for Financial Institutions

Subsection 326(3) provides that a person who is convicted of an offence under subsection 326(1) is not liable to pay a penalty imposed under any of sections 280.1, 283 or 284 for the same contravention of Part IX that led to the conviction unless a notice of assessment for that penalty was issued before the information or complaint giving rise to the conviction was laid or made. ...
Excise Interpretation

2 October 2009 Excise Interpretation 116671 - Activities of a Tobacco Licensee

This is a contravention of section 32 and 34 and may be subject to offences and penalties. ...
GST/HST Interpretation

16 August 1994 GST/HST Interpretation 1994-08-16[1] - Customs Broker's Practice of Separately Invoicing Canadian Registrants

XXXXX was concerned that a particular customs broker's practice of separately invoicing Canadian registrants for GST paid by unregistered non-residents was in contravention of the Excise Tax Act (the "Act"). ...
GST/HST Ruling

17 April 2013 GST/HST Ruling 125678 - [...][the Institution]

Offence to operate private school without filing notice of intent to operate (4) Every person concerned in the management of a private school that is operated in contravention of subsection (1) is guilty of an offence and on conviction is liable to a fine of not more than $50 for every day such school is so operated. ...

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