Search - contravention
Results 181 - 190 of 637 for contravention
Did you mean?convention
FCA
Brass v. Papequash, 2019 FCA 245
Contestation of election Contestation 31 An elector of a participating First Nation may, by application to a competent court, contest the election of the chief or a councillor of that First Nation on the ground that a contravention of a provision of this Act or the regulations is likely to have affected the result. 31 Tout électeur d’une première nation participante peut, par requête, contester devant le tribunal compétent l’élection du chef ou d’un conseiller de cette première nation pour le motif qu’une contravention à l’une des dispositions de la présente loi ou des règlements a vraisemblablement influé sur le résultat de l’élection. ...
BCPC decision
Her Majesty the Queen v. Robert Oldfield, [1986] 1 CTC 321
Learned defence counsel seeking a ruling that the impugned section be declared ultra vires and of no force and effect it being in contravention of section 8 of the Canadian Charter of Rights and Freedoms, being Part 1 of the Constitution Act, 1982. ... It is the finding of the Court that subsection 231(3) of the Income Tax Act is in contravention of section 8 of the Charter and the Charter must prevail. ...
Conference
8 October 2004 Roundtable, 2004-0086971C6 - Net Taxable Capital Gains Designated by a Trust
Other options are available to the CRA in order to achieve the appropriate tax treatment of a transaction done in contravention of the trust instrument and the applicable law without necessarily relying on General Anti-Avoidance Rule (GAAR). ...
Technical Interpretation - External
8 July 2003 External T.I. 2003-0016045 - DEFERRED SALARY LEAVE PLAN
In our opinion, any arrangement which would allow an employee to receive any salary or wages from their employer for services performed during the period that the employee is on leave pursuant to an DSLP would be in contravention of subparagraph 6801(a)(iii) of the Regulations. ...
Technical Interpretation - External
8 July 2003 External T.I. 2003-0021255 - DEFERRED SALARY LEAVE PLAN
In our opinion, any arrangement which would allow an employee to receive any salary or wages from their employer for services performed during the period that the employee is on leave pursuant to an DSLP would be in contravention of subparagraph 6801(a)(iii) of the Regulations. ...
Technical Interpretation - External
21 February 2002 External T.I. 2001-0100075 - ADVANTAGES UNDER 146(13.1)
Under the program noted in your letter, the preferential pricing of financial products for some individuals was made conditional on the existence of an RRSP and, therefore, is a contravention of paragraph 146(2)(c.4) of the Act. ...
Technical Interpretation - External
15 September 2020 External T.I. 2020-0854471E5 - Pension Corporation - Renting Furnished Apartment
15 September 2020 External T.I. 2020-0854471E5- Pension Corporation- Renting Furnished Apartment Unedited CRA Tags 149(1)(o.2) Principal Issues: Whether the ownership of furniture used to furnish rental apartment units for students is a distinct activity separate from the activity of leasing real property in contravention of the activity restriction in clause 149(1)(o.2)(ii)(A). ...
Technical Interpretation - External
11 March 2003 External T.I. 2002-0176825 - Options and Rights
En cas de contravention à cet engagement par M. B, la convention prévoit qu'il y a alors offre automatique et irrévocable de la part de Gesco de vendre ses actions de Opco à l'autre actionnaire (M. ... A propriétaire des actions de Opco détenues par Gesco si la "clause d'offre automatique" prévoit qu'en cas de contravention, M. ...
FCA
International Pentecostal Ministry Fellowship of Toronto v. Canada (National Revenue), 2010 DTC 5045 [at at 6708], 2010 FCA 51
The auditor concluded that the Appellant stood in contravention of a number of its obligations under the Act, including the need to maintain adequate books and records, issue donation receipts, meeting a prescribed standard, accurately report all tax receipted gifts, and retain documents establishing its activities and expenditures outside Canada ...
SKCA decision
Deloitte, Haskins & Sells Ltd, Trustee of Pheonix v. Bank of Nova Scotia, 89 DTC 5355, [1989] 1 CTC 442 (Sask. C.A.)
Otherwise, the bank must be taken to claim the right to act routinely in contravention of the section. ...