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Technical Interpretation - External

11 July 1997 External T.I. 9709085 - INDIAN BANDS PERFORMING A FUNCTION OF GOVERNMENT

The remedies for contravention of by-laws passed under these two sections are similar. ... Remedies for contravention of section 83 by-laws are the levying of interest charges and the enforcement of payment of amounts owing. ...
Technical Interpretation - Internal

11 May 2000 Internal T.I. 1999-0007237 - INVESTMENT BY RRSP/RRIF IN UNITS OF SBILP

Title may not pass in law and may result in contravention of paragraph (i) of subsection 5102(1) of the Regulations. 3. ... However, the cash and promissory notes may constitute "deposits" to the limited partnership in contravention of the definition of a SBILP in paragraph 5102(1)(i) of the Regulations. ...
Technical Interpretation - External

17 October 1990 External T.I. 9006635 F - Non-profit Organization

Our Comments In our view, where an organization that has non-profit status reacquires memberships or, as in the case of a stock exchange seats at an amount greater than cost and the reacquisition is not financed out of capital gains of the organization it would be making income available to its members in contravention of paragraph 149(1)(1) of the Income Tax Act. ...
Technical Interpretation - External

27 August 1991 External T.I. 9118995 F - Meaning of Salary and Wages

If the monies  are found to be other income includable under section 56 of the Act, 19(1)      will not be in contravention of Regulation 6801 of the Act.  ...
Miscellaneous severed letter

7 August 1991 Income Tax Severed Letter - Meaning of Salary and Wages

If the monies are found to be other income includable under section 56 of the Act, XXX will not be in contravention of Regulation 6801 of the Act. ...
Miscellaneous severed letter

9 July 1986 Income Tax Severed Letter 5-1472 - []

Accordingly, since the Issuer described in each of the above situations pays (or credits) the cash bonuses or premium interest rates directly to the RRSPs (as opposed to paying these directly to the annuitants under the RRSPs) there is no contravention of the provisions of paragraph 146(2)(c.4) of the Act. ...
FCTD

Germain v. Canada (Attorney General), 2011 FC 539

  [15]            The decision under section 133 is dependent on the statement of contravention before the Court. ... The $5,000 penalty imposed by the CBSA and confirmed in administrative review is lower than the maximum penalty authorized by section 109.1 of the Act, which is $25,000, and corresponds to 20% of the value for duty of the unreported statuette for a first contravention. ...
FCTD

Canada (National Revenue) v. Greenslades Northern Welding Ltd., 2014 FC 904

Greenslade, on behalf of the Respondent, acted in contravention of the Order by arranging the sale of at least one of the demanded assets, the 2006 Case 430 (point (v) above), to a third party. ... Stone [1989] NBJ No. 820 at paragraphs 5 to 7. [12]            I note also that the Respondent acted unilaterally in this regard and in clear contravention of the June 3 Order. ...
FCTD

Agnaou v. Canada (Attorney General), 2014 FC 86

This Act applies in respect of the following wrongdoings in or relating to the public sector:       (a) a contravention of any Act of Parliament or of the legislature of a province, or of any regulations made under any such Act, other than a contravention of section 19 of this Act;  . . . ... La présente loi s’applique aux actes répréhensibles ci-après commis au sein du secteur public ou le concernant :   a) la contravention d’une loi fédérale ou provinciale ou d’un règlement pris sous leur régime, ŕ l’exception de la contravention de l’article 19 de la présente loi;   […] c) les cas graves de mauvaise gestion dans le secteur public;   12.   ...
FCTD

Prue v. Canada (Public Safety and Emergency Preparedness), 2010 FC 1234

., the Ford Expedition] were unlawfully imported into Canada and the payment of duties lawfully payable was not made in contravention of Sec 12, 17, and 32 of the Customs Act” ... Therefore, a contravention of section 12 of the Customs Act did, in fact, occur.   ... There are two aspects to this requirement: a) the making of a decision that there was a contravention; and b) the decision must be made in a reasonably timely manner ...

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