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FCTD

Poitras v. Twinn, 2013 FC 910

As Hugessen J. found, requiring acquired rights individuals to comply with the Sawridge Band membership code, in which preconditions have been created to membership, was in contravention of the Act ... As Hugessen J. found, requiring acquired rights individuals to comply with the Sawridge Band membership code, in which preconditions had been created to membership, was in contravention of the Act ...
TCC

SPE Valeur Assurable Inc. v. The Queen, 2019 TCC 174

The applicants’ privacy was therefore violated, in contravention of section 8 of the Charter. ... The applicants’ privacy was therefore violated, in contravention of section 8 of the Charter. [42] I will analyze arguments (iv) and (v) together. ...
FCTD

Canadian Marconi Company v. Her Majesty the Queen, [1989] 2 CTC 128, 89 DTC 5370

The principle to be derived from these cases, according to Crown counsel, is that the Minister cannot knowingly assess in contravention of the provisions of the Act. ... As a consequence, the declaratory judgment requested by the plaintiff would frustrate and be in contravention of Parliament's intention as reflected in the statute as well as be contrary to jurisprudence dealing with the limits of the Minister's assessing process. ...
TCC

Promex Group Inc. v. R., [1998] 3 CTC 2128

The appellant seeks the following relief: (a) an order striking out or expunging the Respondent’s Reply without leave to amend on the ground that it and the assessment under appeal, are an abuse of the process of the court; (b) directing the hearing of, and hearing the following issue on the evidence filed by the parties on this motion namely: (i) is it appropriate and just in the circumstances for the assessments in question on the appeal to be vacated because the assessments were based upon documents obtained by the Department of National Revenue (“Revenue Canada”) in contravention of a confidentiality order dated August 23, 1989 in Supreme Court of Ontario Court File No. 26744/88, section 137 of the Courts of Justice Act, R.S.O. 1990, c. C.43, as amended, an implied undertaking not to make use of the documents for any purpose other than in the action in which they were produced, solicitor and client privilege, due process and sections 8 and 24 of the Canadian Charter of Rights and Freedoms; or in the alternative; (ii) is it appropriate and just in the circumstances that all of the documents obtained by Revenue Canada in contravention of the confidentiality order, section 137 of the Courts of Justice Act, R.S.O. 1990, c. ...
T Rev B decision

William W Fotheringham v. Minister of National Revenue, [1977] CTC 2372, 77 DTC 275

The respondent contended that: — Oil Field had not been in business in the years immediately prior to the material period: —until 1967 Oil Field had been engaged in the drilling business; — in 1967 Oil Field ceased to do business and divested itself of its operating assets; —between 1967 and December of 1970, Oil Field was inactive: —as at September 30, 1970 Oil Field had operating losses to carry forward, for tax purposes, in the amount of $29,770.35; —there is a document dated December 1, 1970 which purports to be an agreement providing for the provision of management engineering services by Oil Field to Riverheights in connection with a particular real estate development of Riverheights in the City of Brandon and that Oil Field would provide the purported management engineering services by providing the services of W W Fotheringham, Professional Engineer, the appellant; —there exists a document dated October 24, 1972 which document purports to amend the purported agreement of December 1, 1970; —the appellant, during the material period, directly or indirectly was the beneficial owner of 50% of the issued and outstanding shares of Riverheights and of 100% of the issued and outstanding shares of Oil Field; —the appellant provided the services to Riverheights for which services the aforementioned amounts were paid to Oil Field by Riverheights; —no bona fide business purpose existed for the interposition of Oil Field between the appellant and Riverheights; —the transactions or agreements whereby Oil Field purported to provide management engineering services to Riverheights and whereby the appellant purported to provide the same services to Oil Field was a sham; —the aforementioned amounts paid by Riverheights to Oil Field were income of the appellant for his 1971, 1972, 1973 and 1974 taxation years as reassessed and that the said amounts were received by Oil Field on behalf of the appellant; —the document dated December 1, 1970 purports to have Oil Field carry on for hire the practice of professional engineering, as defined in clause 2(g) of The Engineering Profession Act, RSM 1970, c E120, and in contravention of the provisions of the said Act set forth in sections 11,15 and 28 thereof. ... Findings First, it should be noted that arising from the points made by the respondent in the reply to notice of appeal, counsel for the respondent did comment on the alleged contravention of The Engineering Profession Act but the Board does not consider this as the principal issue and will make no further remarks on it. ...
Current CRA website

Non-compliance issues (9 to 12) - Segment 4

If the business ceases to be subordinate or linked to the charitable program, or is not run substantially all by volunteers, then this would be a contravention of the Act. ...
Excise Interpretation

14 March 2003 Excise Interpretation 44815 - Responsibilities of a Ferment on Premises Registrant and Those of the Customer Under the Excise Act, 2001

Failure to do so would be a contravention of section 89 of the Act and subject to a penalty of $0.5122 per litre of wine as provided by section 243. ...
Old website (cra-arc.gc.ca)

General Requirements for Books and Records

On application by the CCRA, and supported by information on oath, a judge may issue a warrant authorizing an officer to search a building, receptacle or place for a thing and to seize it, if the judge is satisfied that there are reasonable grounds to believe that anything will be found that will afford evidence in respect of a contravention under the Act. ... The search warrant must refer to the contravention for which it is issued, identify the building, receptacle or place to be searched, and be reasonably specific as to the thing(s) to be searched for and seized. However, upon execution of the warrant, seizure is not limited to the things specified in the warrant, but may extend to anything else the officer believes, on reasonable grounds, that relates to, or will afford evidence in respect of, a contravention of the Act. ...
Current CRA website

9.1.1 - General Requirements for Books and Records

On application by the CCRA, and supported by information on oath, a judge may issue a warrant authorizing an officer to search a building, receptacle or place for a thing and to seize it, if the judge is satisfied that there are reasonable grounds to believe that anything will be found that will afford evidence in respect of a contravention under the Act. ... The search warrant must refer to the contravention for which it is issued, identify the building, receptacle or place to be searched, and be reasonably specific as to the thing(s) to be searched for and seized. However, upon execution of the warrant, seizure is not limited to the things specified in the warrant, but may extend to anything else the officer believes, on reasonable grounds, that relates to, or will afford evidence in respect of, a contravention of the Act. ...
Current CRA website

EDM9-1-1 General requirements for records

On application by the CRA and supported by information on oath, a judge may issue a warrant authorizing an officer to search a building, receptacle, or place for a thing and to seize it, if the judge is satisfied that there are reasonable grounds to believe that anything will be found that will afford evidence in respect of a contravention of the Act. 46. A search warrant must refer to the contravention for which it is issued and must identify the building, receptacle, or place to be searched and be reasonably specific as to the thing(s) to be searched for and seized. However, upon execution of the warrant, seizure is not limited to the things specified in the warrant but may extend to anything else that the officer believes, on reasonable grounds, is related to, or will afford evidence in respect of, a contravention of the Act. 47. ...

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