Search - contravention

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Canada (Attorney General) v. British Columbia Investment Management Corp., 2019 SCC 63, [2019] 4 SCR 559 -- summary under Section 125

In finding that such assessments would contravene s. 125 of the Constitution Act, 1867 but for the effect of Intergovernmental Agreements between B.C. and the federal government, Karakatsanis J first noted that such a contravention would require that “the subject matter of the tax must be property belonging to the federal Crown in the case of a tax imposed by the provincial legislature and to the provincial Crown in the case of a tax imposed by Parliament” (para. 68), before stating (at para. 76): BCI, as trustee, legally owns the assets held in the Portfolios. ...

Hunt v. The Queen, 2022 TCC 67 -- summary under Section 53

Bocock J was asked to address the Rule 58 question: Are sections 207.05 and 207.06 … unconstitutional as a consequence of Parliament having improperly delegated the rate-setting element of that tax to the Minister of National Revenue in contravention of section 53 of the Constitution Act, 1867 …. ...

1 November 2016 Internal T.I. 2016-0663971I7 - 104(6)(b), whether amount became payable -- summary under Subsection 104(24)

1 November 2016 Internal T.I. 2016-0663971I7- 104(6)(b), whether amount became payable-- summary under Subsection 104(24) Summary Under Tax Topics- Income Tax Act- 101-110- Section 104- Subsection 104(24) income that is paid to a minor beneficiary in contravention of the trust deed is non-deductible under s. 104(6) Although the trust indenture for a family trust specified that no “designated person” beneficiary could receive or otherwise obtain the use of any of the income or capital of the trust, amounts nonetheless were paid to the minor beneficiaries, and purportedly included in their income under s. 104(13). ...

31 March 2017 External T.I. 2016-0630351E5 - Return of a gift -- summary under Charitable Foundation

CRA responded: [A] registered charity that returns gifted 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. … [T]he determination of whether the gift of the life insurance policy to the foundation was subject to a condition subsequent or whether the foundation can legally return the life insurance policy is a question of law and beyond the scope of this technical interpretation. ...

R & S Industries Inc. v. Canada (National Revenue), 2016 FC 275 -- summary under Subsection 97(2)

[T]here appears nothing unreasonable in the Respondent’s conclusions, which found that (1) the Transfer Agreement requires that goodwill be fixed at a certain amount unless the parties agree otherwise; (2) the New T2059 does not fix the goodwill at that amount; and (3) therefore, it is in contravention of the Transfer Agreement and should not be accepted. ...

Oroville Reman & Reload Inc. v. Canada, 2016 TCC 75 -- summary under Territorial Limits

Canada can exercise its prescriptive jurisdiction extraterritorially where it does so in accordance with binding customary principles, or even in contravention of these principles where Parliament shows an an unequivocal intention to do so. ...

Hunt v. The Queen, 2018 TCC 193, aff'd on narrower grounds 2020 FCA 118 -- summary under Subsection 207.05(2)

The taxpayer brought a motion pursuant to s. 58(1) of the Tax Court of Canada Rules (General Procedure) for a declaration that s. 207.05 was in contravention of s. 53 of the Constitution Act, 1867 as a consequence of Parliament having improperly delegated the rate-setting element of the charge imposed thereunder to the Minister of National Revenue, arguing (para. 16) that “the existence of the discretionary relieving provision of section 207.06 following 207.05 gives the Minister the discretion to set the tax rate from anywhere between 0 and 100 percent thus amounting to an implied delegation of the right to set the tax rate.” ...

Deegan v. Canada (Attorney General), 2019 FC 960, aff'd 2022 FCA 158 -- summary under Section 8

Canada (Attorney General), 2019 FC 960, aff'd 2022 FCA 158-- summary under Section 8 Summary Under Tax Topics- Other Legislation/Constitution- Charter (Constitution Act, 1982)- Section 8 Part XVIII entailed a seizure of account information, but not in contravention of s. 8 Both plaintiffs were American citizens as a result of each having been born in the U.S., although neither spent more than a few years there as children. ...

Fiducie Historia v. The King, 2024 TCC 76 -- summary under Illegality

Smith J went on to find that, even if there had been a contravention of Art. 1275, this rendered the distributions only voidable (“nullité relative”) and not void, so that the Minister had no standing to challenge their validity. ...

31 March 2017 External T.I. 2016-0630351E5 - Return of a gift -- summary under Subsection 110.1(15)

CRA noted that generally gifted property becomes the absolute property of the donee, so that now returning a gift to the donor could result in the foundation being “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.” ...

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