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Old website (cra-arc.gc.ca)
CCRA Annual Report to Parliament 2002-2003
We continue to consult extensively with the trade community, adjusting contraventions where appropriate and clarifying compliance measures. ...
Scraped CRA Website
7.1.2 Tobacco Dealers
According to section 215, any person determined to be carrying on the activities of a tobacco dealer without holding a tobacco dealer's licence is in contravention of the Act and is guilty of an offence or subject to a penalty under the Act. ...
Current CRA website
7.1.2 Tobacco Dealers
According to section 215, any person determined to be carrying on the activities of a tobacco dealer without holding a tobacco dealer's licence is in contravention of the Act and is guilty of an offence or subject to a penalty under the Act. ...
Current CRA website
Budget 2013 - Electronic Suppression of Sales Software Sanctions
Except in the case of use, the new penalties will not apply where a person can establish that they have exercised the degree of care, due diligence, and skill to prevent the contravention with respect to ESS software that a reasonably prudent person would have exercised in comparable circumstances. ...
Current CRA website
Qualified donees – Consequences of returning donated property
So, a registered charity that returns donated property could be regarded as making a gift to a non-qualified donee, or providing an undue benefit, which are contraventions of the Act and could result in sanctions that include revocation of registered status. ...
Current CRA website
EDN78 General information – Vaping products
Offences and penalties Under section 214, any person that manufactures vaping products without a licence is in contravention of the Act and is guilty of an offence. ... Under section 234.2, any person that receives for sale, offers for sale, sells, distributes or is in possession of an unstamped vaping product is in contravention of the Act. ... Under section 233.3, any person that is not a vaping product licensee that imports vaping products into Canada without stamping the products is in contravention of the Act. ...
FCTD
Grandjamb v. Canada (Parks), 2019 FC 1023
. … […] 50 (1) The superintendent is authorized to issue a trapper’s cabin permit to any person named in a certificate of registration. 50 (1) Le directeur du parc est autorisé à délivrer un permis de cabane de trappeur aux personnes inscrites sur un certificat d’enregistrement. (2) An application for a trapper’s cabin permit shall (a) be made on a form supplied by the superintendent; and (b) contain the information required by the form and any additional information requested by the superintendent. (2) Pour obtenir un permis de cabane de trappeur il faut remplir le formulaire distribué à cette fin par le directeur du parc et fournir, le cas échéant, les renseignements complémentaires qu’il peut exiger. (3) No person shall erect or alter any building, cabin or structure in the Park unless he does so under and in accordance with a trapper’s cabin permit. (3) Il est interdit de construire ou de transformer un bâtiment ou une construction dans le parc, en contravention aux conditions d’un permis de cabane de trappeur. (4) The superintendent may refuse to issue a trapper’s cabin permit if the proposed trapper’s cabin is not compatible in design or size with the proposed location. (4) Le directeur du parc peut refuser de délivrer le permis de cabane de trappeur si la forme ou les dimensions de la cabane prévue sont incompatibles avec l’emplacement proposé. ... 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. [125] Here, it is beyond dispute that, by way of his September 21, 2017 email, the Superintendent informed the Applicant that when responses were received from the involved Aboriginal groups that their positions would be shared with the Applicant and that he would then have an opportunity to respond to the views expressed. ... This was both on the basis of its initial construction without authorization and because it was within 800 metres of Pine Lake in contravention of Parks Canada policy. ...
FCTD
Wasylynuk v. Canada (Royal Mounted Police), 2020 FC 962
Wasylynuk, the initiating of a formal hearing under subs. 41(1) of the RCMP Act, and an appearance before a formally appointed conduct board established pursuant to s. 43 of the RCMP Act to determine if there has been a contravention of the Code of Conduct. [51] If a contravention is found, Cpl. ... He argued that he faces “serious potential jeopardy, including not only stoppage of his pay and allowances, but the stigma, embarrassment and humiliation of having to face and answer to serious Code of Conduct contraventions, including dismissal”. [52] Cpl. ...
SCC
Canadian General Electric Company v. The Minister of National Revenue, 61 DTC 1300, [1961] CTC 512, [1962] S.C.R. 3, [1961] CTC 511
I do not understand the judgment appealed from to hold, nor did the respondent contend, that the method adopted by the appellant in computing its profits in the year 1952 was in contravention of any of the provisions of the Income Tax Act itself. ...
TCC
Berg v. The Queen, 2013 DTC 1018 [at at 93], 2012 TCC 406, rev'd supra
Furthermore, the Appellant ought to have known of the inflated value of the units because of the bogus Transaction Documents and therefore ought to have known the amounts of the Inflated Gift Receipts were inaccurate and in contravention of paragraph 118.1(2)(a) ...