Search - contravention

Limitation on assessment Restriction (2) A person shall not be assessed penalties under both sections 109.1 and 109.2 in respect of the same contravention of this Act, the Customs Tariff or the Special Import Measures Act or the regulations made under those Acts. (2) Une infraction à la présente loi, au Tarif des douanes, à la Loi sur les mesures spéciales d’importation ou à leurs règlements d’application ne peut faire l’objet à la fois de la pénalité prévue à l’article 109.1 et de celle prévue à l’article 109.2. Penalty in addition to other sanction Pénalité supplémentaire (3) An assessment under subsection (1) may be made in addition to a seizure under this Act or a demand for payment under section 124, in respect of the same contravention of this Act or the regulations. (3) Une saisie effectuée en vertu de la présente loi ou l’avis réclamant un paiement en vertu de l’article 124 relativement à une infraction donnée à la présente loi ou à ses règlements d’application n’empêche pas l’établissement d’une pénalité en vertu du paragraphe (1) pour la même infraction. Sufficiency of short-form description Emploi de la description abrégée (4) The use on a notice of assessment of a short-form description established under paragraph 109.1(3)(b) or of a description that deviates from that description without affecting its substance is sufficient for all purposes to describe the contravention. (4) Pour caractériser une contravention, il suffit d’en reporter sur l’avis de cotisation la description abrégée visée à l’alinéa 109.1(3)b) ou toute autre description qui n’en diffère pas quant au fond. ...

That section reads: Notwithstanding anything to the contrary in the Companies Act or the Business Corporations Act, every person who is shareholder of a corporation during the time that it is the holder of a permit or of a corporation during the time that it acts in contravention of subsection 93(1) is liable to the same extent and in the same manner as if the shareholders of the corporation were during that time carrying on the business of the corporation as a partnership or, if there is only one shareholder, as an individual practising as a barrister and solicitor. ...

Their Lordships therefore think that it must be taken to be established that the plaintiff company is not acting in contravention of the statute, and is not in fact now carrying on business in Quebec, though it employs a traveller to solicit orders in that Province. ...

The capitalization of interest may also be permissible in other circumstances that are not specified in the Act, in accordance with generally accepted accounting principles, provided, however, it does not result in a contravention of a provision of the Act. ...

  [8]      In contravention of the collective agreement, the employer included the motor vehicle allowance in the appellant’s income for purposes of tax reporting and source deductions. ...