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ONCA decision
Whaling, Re, 99 DTC 5478, [1999] 4 CTC 221 (Ont CA)
Other- wise, the bank must be taken to claim the right to act routinely in contravention of the section. ...
TCC
Canadian Forest Navigation Co. Ltd. v. The Queen, 2016 TCC 43, rev'd 2017 FCA 39
A decision rendered outside Québec is recognized and, where applicable, declared enforceable by the Québec authority, except in the following cases: (1) the authority of the State where the decision was rendered had no jurisdiction under the provisions of this Title; (2) the decision, at the place where it was rendered, is subject to an ordinary remedy or is not final or enforceable; (3) the decision was rendered in contravention of the fundamental principles of procedure; (4) a dispute between the same parties, based on the same facts and having the same subject has given rise to a decision rendered in Québec, whether or not it has acquired the authority of a final judgment (res judicata), is pending before a Québec authority, in first instance, or has been decided in a third State and the decision meets the conditions necessary for it to be recognized in Québec; (5) the outcome of a foreign decision is manifestly inconsistent with public order as understood in international relations; (6) the decision enforces obligations arising from the taxation laws of a foreign State. 3158 The Québec authority confines itself to verifying whether the decision with respect to which recognition or enforcement is sought meets the requirements prescribed in this Title, without considering the merits of the decision. [8] The author Henri Kélada (Reconnaissance et exécution des jugements étrangers (Cowansville, Que: Éditions Yvon Blais, 2013) at p. 37) explains: La décision étrangère est considérée comme un fait La décision étrangère constitue un fait dont les effets ne peuvent être ignorés par nos tribunaux québécois, et ce, même en l’absence de reconnaissance par voie d’action en exemplification 128. ...
TCC
Krol v. M.N.R., docket 97-2046-UI
., contends the respondent, unless the Minister has not had regard to all the circumstances of the employment (as required by s. 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. ...
TCC
Oldford v. M.N.R., docket 96-1691-UI
., contends the respondent, unless the Minister had 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. ...
TCC
Courtney v. M.N.R., 2011 TCC 117
(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. ...
TCC
Sentinel Hill Productions (1999) Corporation v. The Queen, 2007 TCC 742
Accordingly, the Minister is estopped from issuing the 1999 Determination and the 2000 Determination in contravention of the rulings. 62.A. ...
TCC
Persaud v. The Queen, 2007 TCC 474 (Informal Procedure)
(7) In a prosecution for a contravention of subsection (1), the onus is on the accused to show that the accused holds a subsisting operator's licence. ... 10(1) Except as otherwise provided in this Act, a person who is guilty of an offence under this Act or the regulations for which a penalty is not otherwise provided is liable to a fine of not more than $500 and in default of payment to imprisonment for a term not exceeding 6 months or to imprisonment for a term not exceeding 6 months without the option of a fine ...
TCC
Jahnke v. The Queen, 2008 TCC 544 (Informal Procedure)
As such, it is pleaded in blatant contravention of the decisions of both this Court and the Federal Court of Appeal in Anchor Pointe Energy Ltd. v. ...
TCC
Maxi-Mag Inc. v. The Queen, 2008 TCC 663
His case was handled by Special Investigations, and he pleaded guilty to offences committed in 2000 and 2003 in contravention of the Tobacco Tax Act, for which he paid fines of up to $8,000 ...
TCC
Hanmar Motor Corporation v. The Queen, 2007 TCC 618
[5] At that time, the relevant part of paragraph 65(1)(c) read as follows: 65(1) Where an employment standards officer finds that an employee is entitled to any wages from an employer, the officer may, … (c) issue an order in writing to the employer to pay forthwith to the Director in trust any wages to which an employee is entitled and such order shall provide in addition for payment by the employer to the Director of a penalty of 10 per cent of the wages or the sum of $100, whichever is the greater, … Section 1 defined the term “wages” to include vacation pay and severance pay, and the term “employer” was given the following expanded definition: “employer” includes, (a) any owner, proprietor, manager, superintendent, overseer, receiver or trustee of any activity, business, work, trade occupation, profession, project or undertaking who has control or direction of, or is directly or indirectly responsible for, the employment of a person therein, and (b) any associated or related corporations, individuals, firms, syndicates or associations treated as one employer under section 12, where any one has control or direction of, or is directly or indirectly responsible for, the employment of a person therein, and includes a person who was an employer; Section 12 read: 12(1) Where before or after this Act comes into force, associated or related activities, businesses, works, trades, occupations, professions, projects or undertakings are or were carried on by or through more than one corporation, individual, firm, syndicate or association, or any combination thereof, and a person is or was an employee of any of such corporations, individuals, firms, syndicates or associations, or any combination thereof, such corporations, individuals, firms, syndicates or associations, or any combination thereof, shall be treated as one employer for the purposes of this Act, if the intent or effect of the arrangement is to defeat, either directly or indirectly, the true intent and purpose of this Act. 12(2) The corporations, individuals, firms, syndicates or associations treated as one employer shall be jointly and severally liable for any contravention of this Act and the regulations. ...