Search - contravention

Results 21 - 30 of 636 for contravention

R. v. BT Céramiques Inc., 2017 QCCS 4262, rev'd 2020 QCCA 402 -- summary under Section 8

. … Furthermore, the judge contrasted “auditing” and “investigation” in concluding that there was a contravention of the Jarvis principles. ...

Fiducie Historia v. The King, 2024 TCC 76 -- summary under Paragraph 104(6)(b)

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. ...

General Information – Legislative Amendments With Respect to Vaping Products

Table of Contents Overview Amendments to the Excise Act, 2001 for vaping products Vaping product licence Packaging and stamping of vaping products Unstamped products to be warehoused, exported or delivered to accredited representatives Non-compliant imports Imports for stamping – Delivery to premises Imposition of vaping duty Domestic production Importation Imposition of additional vaping duty Amendments to penalties Contravention of section 158.47 Contravention of sections 158.35 and 158.43 to 158.45 Contravention of section 158.511 Stamping and marking of vaping products Overview The Canada Revenue Agency (CRA) is responsible for administering and enforcing the excise duty framework for vaping products included in the Excise Act, 2001. ... Amendments to penalties Contravention of section 158.47 Under proposed legislation, the addition of section 233.3 will provide that if a person that is liable to pay a duty on imported vaping products enters the imported vaping products into the duty‑paid market without prescribed information or without being stamped, then that person is liable to a penalty equal to 200% of the applicable duty. ... Contravention of section 158.511 Under proposed legislation, the addition of section 249.1 will provide that any person that contravened section 158.511, which requires that packaged vaping products imported for stamping in Canada be immediately delivered to the premises of the vaping product licensee for stamping, will be liable to a penalty equal to 50% of the applicable vaping duty. ...

R. v. Bouclair Inc., 2020 QCCQ 4548 (Court of Quebec) -- summary under Subsection 231.1(1)

After finding (at para. 162) that “the improvised system established by the CRA to pick from closed audit files was not abusive, in and of itself” and that the transfer of the file information from the RQ to CRA was unlawful as being contrary to the relevant inter-governmental agreement given that “the CRA’s investigative body sought to obtain it from RQ for the explicit purpose of incriminating the accused in a criminal matter – in contravention of the statutory prohibition against sharing (subject to exceptions)” (para. 232), and (at para. 264) “that the applicants did not have a reasonable expectation of privacy in the emails, faxes or billing and commercial documents held by VP Construction in its premises” given that “a taxpayer’s privacy interest with regard to his tax record vis-à-vis the Government is – without being absent – relatively low,” Galiatsatos JCQ went on to find that there had been a violation of the Jarvis principle (notwithstanding that CRA had not performed the audit), stating (at paras 297, 298, 300): …[T]he closed RQ audit files may be seen as a treasure trove of ready-made files for “investigation” and prosecution containing uncautioned conscripted evidence. ...

CRA comments on the return of by a charity to the donor of a gift made 35 years ago

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.” ...

Manjit Singh, Andrew Spiro, "The Canadian Treatment of Foreign Taxes", 2014 Conference Report, (Canadian Tax Foundation), 22:1-37 -- summary under Subsection 126(1)

Creditability where domestic Treaty override (p.9) Where the source state's domestic law expressly provides for taxation in contravention of a treaty, the treaty crediting mechanism would likely not apply (assuming the relevant treaty rule follows the OECD Model, which provides for a credit in respect of tax imposed "in accordance with the treaty"). ... The CRA appears to have accepted this premise in the context of U.S. alternative minimum tax imposed in contravention of the U.S. ... Arguably, this analysis could also be applied where foreign tax is imposed in contravention of a treaty under a domestic anti-treaty shopping rule. ...

Manjit Singh, Andrew Spiro, "The Canadian Treatment of Foreign Taxes", 2014 Conference Report, (Canadian Tax Foundation), 22:1-37 -- summary under Article 24

. …] Creditability where domestic Treaty override (p.9) Where the source state's domestic law expressly provides for taxation in contravention of a treaty, the treaty crediting mechanism would likely not apply (assuming the relevant treaty rule follows the OECD Model, which provides for a credit in respect of tax imposed "in accordance with the treaty"). ... The CRA appears to have accepted this premise in the context of U.S. alternative minimum tax imposed in contravention of the U.S. ... Arguably, this analysis could also be applied where foreign tax is imposed in contravention of a treaty under a domestic anti-treaty shopping rule. ...

Wertschek, "The Tax Advisor and Commercial Law: Some Issues", 1993 Conference Report, C. 24 -- summary under Dividend

Wertschek, "The Tax Advisor and Commercial Law: Some Issues", 1993 Conference Report, C. 24-- summary under Dividend Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Dividend Discussion (at pp. 9-12) of whether amounts paid as dividends in contravention of the governing corporate law will retain their character as dividends. ...

Pham v. Canada (Minister of National Revenue), 2006 FC 759

If, on the hearing of an application made under subsection 32(1), the court is satisfied (a) that the applicant acquired the interest in good faith before the contravention in respect of which the seizure was made, (b) that the applicant is innocent of any complicity in the contravention of subsection 12(1) that resulted in the seizure and of any collusion in relation to that contravention, and (c) that the applicant exercised all reasonable care to ensure that any person permitted to obtain possession of the currency or monetary instruments seized would report them in accordance with subsection 12(1), the applicant is entitled to an order declaring that their interest is not affected by the seizure and declaring the nature and extent of their interest at the time of the contravention. 32. (1) En cas de saisie-confiscation effectuée en vertu de la présente partie, toute personne, autre que le saisi, qui revendique sur les espèces ou effets un droit en qualité de propriétaire peut, dans les quatre-vingt-dix jours suivant la saisie, requérir par avis écrit le tribunal de rendre l'ordonnance visée à l'article 33. (2) Le juge du tribunal saisi conformément au présent article fixe à une date postérieure d'au moins trente jours à celle de la requête l'audition de celle-ci. (3) Dans les quinze jours suivant la date ainsi fixée, le requérant signifie au président, ou à l'agent que celui-ci désigne pour l'application du présent article, un avis de la requête et de l'audition. (4) Il suffit, pour que l'avis prévu au paragraphe (3) soit considéré comme signifié, qu'il soit envoyé en recommandé au président. (5) Au présent article et aux articles 33 et 34, « tribunal » s'entend: *** 33. Après l'audition de la requête visée au paragraphe 32(1), le requérant est en droit d'obtenir une ordonnance disposant que la saisie ne porte pas atteinte à son droit et précisant la nature et l'étendue de celui-ci au moment de la contravention si le tribunal constate qu'il remplit les conditions suivantes: a) il a acquis son droit de bonne foi avant la contravention; b) il est innocent de toute complicité relativement à la contravention qui a entraîné la saisie ou de toute collusion à l'égard de la contravention; c) il a pris des précautions suffisantes concernant toute personne admise à la possession des espèces ou effets saisis pour que ceux-ci soient déclarés conformément au paragraphe 12(1). [24] The issue here is whether the Minister had any authority to demand evidence as to a claim to lawful ownership of the funds from a person making a request under section 25 of the Act, and, if so, were the demands and actions of the Minister in the present case consistent with the requirements of procedural fairness ... One deals with contravention; the other deals with penalty and forfeit. ...

Memorandum D22-1-1 Administrative Monetary Penalty System, January 30, 2015 -- summary under Subsection 109.1(1)

CBSA post-release verification activities may identify multiple occurrences of an identical contravention. ... CBSA will not apply more than one AMPS contravention to any single instance of non-compliance. ... Most contraventions resulting from post release verifications have retention periods of three years; border related contraventions have a retention period of one year. ...

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