Search - contravention

:—This is an appeal from a judgment rendered by Judge John O’Meara, on June 10, 1963, which reads as follows: ‘‘In the present case, the defendant was charged with failure to comply with a demand by the Minister, made upon him by registered letter, requiring him to file with the Minister a return of income (Tl, 1961) in virtue of 8. 126 ss. 2 & 6 of the Act and in contravention of the dispositions of 8S. 131 ss. 2 of the Act. ... The Court approves the remarks of Judge O’Meara, where he says: ‘ it becomes clear that the evil envisaged by the non-compliance with or by the contravention of the said sections of the Act is one which goes to the very heart of the administration and perception of the revenue of the state, and a failure on the part of any person to comply with such dispositions or such person to contravene the same, may, in the given circumstances, be considered almost as a fraud perpetrated upon the constituted agency of Government to which is entrusted the administration and enforcement of the Act.”’ ...

., aux pages 243 et 244): “I have considered the relevant sections of the Act and by construing the statute as a whole and after having considered its object, I am of opinion that a taxpayer’s obligation to file a return of income in the ordinary course of the perception of the revenue as and when required by s. 44 of the Act and more particularly by subs. (2) of the said section, whereof the failure to accomplish is made an offence under s. 131(1), is an obligation distinct from that which is imposed upon any person under the provisions of s. 126 of the Act and more particularly under subss. (2) and (6) of the said section, whereof the contravention or the non-compliance with is made an offence under s. 131(2) of the Act, the latter offence being distinct from the former, as it refers to a refusal on the part of anyone to comply with the requirement issued by the Minister, in the course of a genuine and serious investigation or inquiry into tax liability, to furnish the information therein named which may include a return or a supplementary return.’ ...

Québec, 31 oct. 1944) it was held that where the Municipality required the issue of a permit or license on payment of a fixed fee as a condition precedent to carrying on business, the Municipality was not entitled to sue for such license fee, its proper recourse being to demand the imposition of such penalties as are provided for the contravention of its by-laws. ...

Notons de plus que par cette même loi (art. 23) le Gouverneur en Conseil obtient des Communes le pouvoir d’édicter les règlements qui lui seront propres: interdisant ou réglementant l’usage des machines, appareils ou outillage causant ou susceptibles de causer du brouillage dans la réception radiophonique, et pour prescrire des amendes recouvrables, sur déclaration sommaire de culpabilité, pour contravention ou inobservation de l’un quelconque de ces règlements... telle amende ne devant toutefois pas dépasser $50 par jour pour chaque jour que dure l’infraction, et les règlements en question devant après publication avoir la même vigueur et le même effet que s’ils avaient été édictés dans la loi même. ...

Elle n’a donc pas d’autorité et de justification pour recouvrer une taxe en contravention avec les enonciations substantielles portées à ses rôles. ...