Search - contravention

 (1) In this section,   “ other debt ”   “other debt” means any amount owing to Her Majesty, other than a tax or penalty or an amount in respect of which subsection 24.1(2) applies;   “ penalty ”   “penalty” includes any forfeiture or pecuniary penalty imposed or authorized to be imposed by any Act of Parliament for any contravention of the laws relating to the collection of the revenue, or to the management of any public work producing tolls or revenue, notwithstanding that part of such forfeiture or penalty is payable to the informer or prosecutor, or to any other person;   “ tax ”   “tax” includes any tax, impost, duty or toll payable to Her Majesty, imposed or authorized to be imposed by any Act of Parliament.   ...

., contends the respondent, unless the Minister has not had regard to all the circumstances of the employment (as required by subparagraph 3(2)(c)(ii) of the Act), has considered irrelevant factors, or has acted in contravention of some principle of law, the court may not interfere. ...

According to the Tax Court Judge the outside director had, in contravention of the statutory standard of care, failed to "heed what is transpiring within the corporation and his experience with the people who are responsible for the day-to-day affairs of the corporation" (supra at 930, per Rip, J.T.C.C.).... ...

Mao flagrantly breached the terms of her leave in contravention of article 2.6.1 of the Directive on Preferred Status, as was held by the Federal Court of Appeal in Johal above, at paragraph 43 ...

., contends the respondent, unless the Minister has not had regard to all the circumstances of the employment (as required by subparagraph 3(2)(c)(ii) of the Act), has considered irrelevant factors, or has acted in contravention of some principle of law, the Court may not interfere. ...

This appeal concerns only one of the two questions: Is section 207.05 of the Income Tax Act (Canada) unconstitutional as a consequence of Parliament having improperly delegated the rate-setting element of the charge imposed thereunder to the Minister of National Revenue in contravention of section 53 of the Constitution Act, 1867 [which provides that “ Bills for appropriating any Part of the Public Revenue, or for imposing any Tax or Impost, shall originate in the House of Commons”]? ...

These subsections read as follows: (8) Money shall not be drawn from a trust account other than, (a) money properly required for payment to or on behalf of a client; (b) money required to reimburse the member for money properly expended on behalf of a client or for expenses properly incurred on behalf of a client; (c) money properly required for or toward payment of the member's fees for which a billing or other written notification has been delivered; (d) money that is directly transferred into another trust account and held on behalf of the client; (e) money that may by inadvertence have been paid into the trust account in contravention of this section, but in no case shall the money so drawn exceed the unexpended balance of the money held in the trust account for the client. (10) A cheque drawn on a trust account shall not be, (a) made payable either to cash or to bearer; or (b) signed by a person who is not a member except in exceptional circumstances, and except when the person is bonded in an amount of least equal to the maximum balance on deposit during the immediately preceding fiscal year of the member in all the trust accounts on which signing authority has been delegated to the person. ...

The prayer for reliefs reads as follows: The Plaintiff prays for a declaration that the requirement to pay the full assessment of the Plaintiff's Federal tax owing for the 1982, 1983, 1984, 1985 and 1986 taxation years infringes the Plaintiff's constitutionally guaranteed rights under Sections 2(a) and 15(1) of the Canadian Charter of Rights and Freedoms, for a declaration that the Plaintiff is not required to pay the percentage of her net Federal tax owing equal to the percentage of the Federal budget allocated to military expenditures in contravention of her guaranteed rights under Section 2(a) and 15(1) of the Canadian Charter of Rights and Freedoms, and for an Order that the Plaintiff is entitled to pay such taxes to the Peace Tax Fund or for such other peaceful purposes as this Honourable Court may deem fit, with costs to the Plaintiff. ...

The question then is firstly, whether or not these deductions for the purchases of the cattle late in each year are permitted by paragraph 18(l)(a) of the Act, and secondly, if allowed would they artificially or unduly reduce income and therefore be in contravention of subsection 245(1) of the Act. ...

These sections do not profess to create such an obligation, They enact a prohibition and impose a penalty upon the person who acts in contravention of the prohibition. ...