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Current CRA website

Annual Report on employee misconduct and wrongdoing

Wrongdoing as defined in section 8 of the Public Servants Disclosure Protection Act: (a) a contravention of any Act of Parliament or of the legislature of a province, or of any regulations made under any such Act, other than a contravention of section 19 of this Act; (b) a misuse of public funds or a public asset; (c) a gross mismanagement in the public sector; (d) an act or omission that creates a substantial and specific danger to the life, health or safety of persons, or to the environment, other than a danger that is inherent in the performance of the duties or functions of a public servant; (e) a serious breach of a code of conduct established under section 5 or 6; and (f) knowingly directing or counselling a person to commit a wrongdoing set out in any of paragraphs (a) to (e). ... For example, an investigation file can pertain to failure to protect information (unauthorized access) and failure to protect our reputation (contravention of the Directive on Conflict of Interest). ...
Current CRA website

Annual Report on employee misconduct and wrongdoing

Wrongdoing as defined in section 8 of the Public Servants Disclosure Protection Act: (a) a contravention of any Act of Parliament or of the legislature of a province, or of any regulations made under any such Act, other than a contravention of section 19 of this Act; (b) a misuse of public funds or a public asset; (c) a gross mismanagement in the public sector; (d) an act or omission that creates a substantial and specific danger to the life, health or safety of persons, or to the environment, other than a danger that is inherent in the performance of the duties or functions of a public servant; (e) a serious breach of a code of conduct established under section 5 or 6; and (f) knowingly directing or counselling a person to commit a wrongdoing set out in any of paragraphs (a) to (e). ... For example, an investigation file can pertain to failure to protect information (unauthorized access) and failure to protect our reputation (contravention of the Directive on Conflict of Interest). ...
Technical Interpretation - Internal

26 September 1997 Internal T.I. 9717730 - FTC IN RESPECT OF U.S. AMT AND MTC

The imposition of the AMT, which is assessed in contravention of the Convention, does not justify Canada's accepting the payment of regular U.S. tax in excess of that required by the Convention for Canadian tax purposes. ... Furthermore, such amount represents double taxation caused by the U.S., not Canada, as the AMT is imposed by the U.S. in contravention of the Convention. ... AMT which is assessed in contravention of the Convention. (IV)A Combination of Canadian Source Income and U.S. ...
Technical Interpretation - Internal

26 September 1997 Internal T.I. 9717736 - FTC IN RESPECT OF U.S. AMT AND MTC

The imposition of the AMT, which is assessed in contravention of the Convention, does not justify Canada's accepting the payment of regular U.S. tax in excess of that required by the Convention for Canadian tax purposes. ... Furthermore, such amount represents double taxation caused by the U.S., not Canada, as the AMT is imposed by the U.S. in contravention of the Convention. ... AMT which is assessed in contravention of the Convention. (IV)A Combination of Canadian Source Income and U.S. ...
FCTD

Hunter Douglas Ltd. v. The Queen, 79 DTC 5340, [1979] CTC 424 (FCTD)

The convention should be construed in such a manner that it is consistent with the understanding that the Crown does not intend to act in contravention of its international obligations. ...
FCA

Ginsberg v. Canada, 96 DTC 6372, [1996] 3 CTC 63 (FCA)

A contravention of the direction to assess “with all due dispatch” should not, therefore, result in the vacation of an assessment. ...
TCC

Besner v. The Queen, 2008 DTC 4299, 2008 TCC 404

Subsection 239(3) of the Act reads as follows:   239 (3) Penalty on conviction-- Where a person is convicted under this section, the person is not liable to pay a penalty imposed under section 162, 163 or 163.2 for the same contravention unless the penalty is assessed before the information or complaint giving rise to the conviction was laid or made ...
FCA

Kaulius v. Canada, 2003 FCA 371, 2003 DTC 5644 (FCA), aff'd 2005 DTC 5538, 2005 SCC 55

The appellants say that the GAAR is so vague that it gives plenary taxing power to the Minister without clear and unambiguous language in contravention of section 53. [21]            In OECTA, the issue was whether the delegation to the Ontario Minister of Finance of the power to prescribe tax rates for school purposes was constitutional. ...
FCTD

MNR v. Sand Exploration Ltd., 95 DTC 5358, [1995] 2 CTC 140 (FCTD)

The respondents also challenged the constitutional validity of section 231.2 as being in contravention of section 8 of the Canadian Charter of Rights and Freedoms which involves unreasonable search and seizure. ...
FCTD

The Queen v. Star Treck Holdings Ltd., 77 DTC 5311, [1977] CTC 621 (FCTD)

To say that the person affected by the certificate may attack the certificate by impugning the constitutional validity of the statute authorizing the procedure, the making of the certificate by the Minister and the registration thereof in contravention of the conditions precedent to registration is a far different thing from saying that the Court has jurisdiction to correct a certificate which has been registered. ...

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