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TCC

Gelinas v. M.N.R., 2003 TCC 417

., 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. ...
TCC

Potvin c. La Reine, 2003 TCC 147 (Informal Procedure)

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 page 2184, per Rip T.C.J.). [23]     I find, therefore, that the evidence amply shows that the appellant was able to take action and ensure that the GST remittances were correctly made. ...
TCC

McDonald v. The Queen, docket 98-1777-IT-I (Informal Procedure)

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.).... ...
TCC

Healthcare Insurance Reciprocal of Canada v. The Queen, [2000] GSTC 50

Indeed, if they were this would be a contravention of the Insurance Act (ON) which would likely lead to a suspension or revocation of the Appellant's license. [16] While not proof of the fact, it is interesting to note how the Appellant itself characterized its services. ...
TCC

Solmon v. The Queen, docket 98-2260-IT-G

In 1989, the Appellant sought a review of the assessments by Revenue Canada on the basis that Richelle's failure to provide him with the relevant returns and notices of assessment in contravention of the Court Orders had made it impossible for him to file and pay the taxes due on her behalf in time. ...
TCC

K.M. Construction et Rénovation inc. v. The Queen, 2015 TCC 206 (Informal Procedure)

No motion or action to quash or set aside the roll or any entries on the roll may be brought on the ground of a contravention of the second paragraph. 43. ...
FCTD

Kerzner v. Canada (Minister of National Revenue), 2005 FC 1574

Kerzner's file; the only way to do that was to apply under the relevant provisions of the Customs Act. [5]                Section 129 of the Customs Act allows a person from whom goods have been seized to apply to the Minister for a decision as to whether there was, based on the circumstances, a contravention of the Act. ...
FCTD

Canada (Minister of National Revenue) v. Wigemyr, 2004 FC 930

The level of the fine, Urie J.A. indicated, could not be a token fine because this would "be inconsistent with the gravity of the contraventions and might serve to encourage others to flout the law if it is to their financial advantage to do so" (pp. 567-68). 22.    ...
FCTD

Edison v. Mnr, 2001 FCT 734

This doctrine, as applied in Canada, is based on the principle that the "circumstances" affecting procedural fairness take into account the promises or regular practices of administrative decision-makers, and that it will generally be unfair for them to act in contravention of representations as to procedure, or to backtrack on substantive promises without according significant procedural rights. [23]            Finally, Evans J.A. in Apotex Inc. v. ...
FCTD

Syed v. Canada (Minister of National Revenue), docket T-194-95

Following an lengthy review, by letter dated December 30, 1994, the Minister concluded that there had been a contravention of the Customs Act and the seizure was upheld. ...

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