Search - contravention

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. ...

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? ...

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. ...

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"). ...

The recitals also state that neither party has taken any action inconsistent with or in contravention of any amendment set out in the Amending Agreement. ... The recitals also state that since XXXXX neither party has taken any action inconsistent with or in contravention of any amendment of the SAA as set out in the Amending Agreement. ...

They are concerned that if the XXXXX erects the Centre at a net GST cost of 0% and then transfers it to the Town, there may be a contravention of the Act. ...