Search - contravention

., 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. ... If, however, those facts are, in the opinion of the Court, insufficient in law to support the conclusion arrived at by the Minister, his determination cannot stand and the Court is justified in intervening [19] There are thus four tests that the Tax Court of Canada may apply in order to decide whether it can intervene: (1) whether the Minister of National Revenue failed to have regard to all the circumstances of the employment; (2) whether he considered irrelevant factors; (3) whether he acted in contravention of some principle of law; (4) whether he based his determination on insufficient facts. [20] In Ferme Émile Richard et Fils Inc., 178 N.R. 361, December 1, 1994, the Federal Court of Appeal summarized Tignish Auto Parts Inc. as follows:... ...

He is critical of the way the investigation was conducted, alleging that the Agency proceeded with a secret investigation in contravention of the rules of procedural fairness and principles of openness. ... First, he contends that the Agency conducted a secret investigation in contravention of the rules of procedural fairness and principles of openness. ...

  [2]                When the wheat crossed back into Canada, it was seized on the grounds that it had been exported without having been reported in writing to Canada Customs, and without presentation of a valid export licence, in contravention of the Customs Act, R.S., 1985, c. 1 (2nd Supp.) ...   [29]            A clear contravention took place in that no report in writing was made to Canada Customs and no export licence was obtained prior to the export (or attempted export) of the wheat ...

c) le motif de non-conformité à un règlement visé à l'article 109.1 ou à une condition d'octroi d'un agrément en vertu de l'article 24 pour justifier l'établissement d'une pénalité pour non-conformité au règlement ou à la condition en question;         (d) in the case of a penalty under section 109.2 assessed against a person for a contravention of this Act or the regulations as described in that section, whether this Act or the regulations were so contravened.        ... The Queen (1982), 4 C.E.R. 123. [4] [23]            I therefore find that the plaintiffs failed to declare the seized watches and are in contravention of s. 12 of the Customs Act. ...

Starway submitted a Request to the Minister for a Decision pursuant to section 127 of the Act with respect to both the determination that there had been a contravention of the Act as well as the penalty imposed ...   [20]            On behalf of the Minister, it was determined: After considering all of the circumstances, I have decided, under the provisions of section 131 of the Customs Act, that there has been a contravention of the Customs Act or Regulations in respect of the goods that were seized.   ...

The communication by the Agency was not transparent in contravention of the staffing principle; the assessment of Legislation Policies and Procedures using a locally developed tool (without the approval of an exception), where a standardized assessment tool was available, was arbitrary” (at page 13 of the reviewer’s decision). ... The communication by the Agency regarding the assessment of Legislation, Policies and Procedures was also not open and clearly understood in contravention of the staffing principle transparency.   ...

Before delivering or transferring any property of the deceased or any interests in such property to any heir, legatee, donee or other successor, the executor shall first pay all the duties assessed and levied under this Act to the extent to which he is liable in his representative capacity or shall furnish security satisfactory to the Minister for the payment of such duties, and any executor who acts in contravention of this provision is personally liable for the duties, and in addition is liable to a penalty equivalent to double the amount of such duties. 10 Was the appellant an executor under this section, having in mind that it was appointed an executor by the will of the testator, domiciled and resident in New York, and that it was acting under letters testamentary issued by the Surrogate's Court of the County of New York? ... The appellant submitted, however, that the payment or transfer of property relied on by the respondent as activating section 49 was a payment by the appellant in its capacity as executor under the New York will and grant and not as executor de son tort; on the assumption that, for purposes of section 49, the appellant as an executor de son tort, was an executor, there was, it was argued, no contravention by the appellant acting as an executor de son tort. ...

Moreover, unless it be shown that the Minister has acted in contravention of some principle of law the Court cannot interfere...” ... The dispute being on a question of facts and the Minister being duly authorized to express his opinion on same and act accordingly, unless it would appear that he acted in contravention of some principle of law I do not think that the Court should interfere. ...

The first is charged as a contravention of sec. 80, subsec. (1), of the said Act and the second is a contravention of subsec. (2) of the said section [as enacted by 1944-45, ch. 43, sec. 18]. ...

Crawford and Falconbridge state, at p. 97:   But it should be noted that s. 20 refers to invalidity “by reason only” of acts in contravention.  ... Section 174(16)   labels a contravention of the Act an “offence” subject to “summary conviction” and sets out what amounts to a fine.  ... The stipulation in s. 20(1)   of the Bank Act, that no act of a bank is invalid by reason only of a contravention of that Act, is of no consequence; the act is not invalid by reason only of the prohibition in s. 174(2)   (i), but rather by reason of the effect of the contravention on the validity of the partnership under another statute, the Partnerships Act.  ...