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FCA
Mark G Smerchanski v. Minister of National Revenue, [1974] CTC 241, 74 DTC 6197
The Anctil case, on the other hand, as I see it, merely holds that a private contract made in contravention of an express statutory requirement is not enforceable. ...
EC decision
Minister of National Revenue v. Norman Lefevre Grieve and Toronto General, [1959] CTC 320, 59 DTC 1186
Moreover, unless it be shown that the Minister has acted in contravention of some principle of law the Court, in their lordships’ opinion, cannot interfere: the section makes the Minister the sole judge of the fact of reasonableness or normalcy and the Court is not at liberty to substitute its own opinion for his. ...
FCTD
Zone3-XXXVI Inc. v. Canada (Attorney General), 2016 FC 75, rev'd 2016 FCA 242
[the Court] cannot order that a certificate be issued in contravention of the clear provisions of the Act”. [13] In practice, each certificate application is analyzed by a CAVCO analyst [tax credit officer]. ... The present situation is therefore very different from the case in Tooncan, where, in the absence of an international treaty and the expiry of the 48-hour regulatory deadline, the Minister could not lawfully certify a coproduction and the Court could not order that “a certificate be issued in contravention of the clear provisions of the Act” (Tooncan at para 85). [76] Secondly, the Decision Tree (Annex B) on which the respondent is now relying to seek the dismissal of this application is not a binding regulation—or even a guideline to give direction. ...
TCC
Edwards v. The Queen, docket 2000-1183(IT)G
The mechanism for the adoption of the laws of Hong Kong as laws of the HKSAR of the PRC is provided in Article 160 of the Basic Law, which stipulates: Upon the establishment of the Hong Kong Special Administrative Region, the laws previously in force in Hong Kong shall be adopted as laws of the Region except for those which the Standing Committee of the National People's Congress declares to be in contravention of this Law. 23. ... Section 1 of the Standing Committee Decision provides: The laws previously in force in Hong Kong, which include the common law, rules of equity, ordinances, subordinate legislation and customary law, except those which are in contravention of the Basic Law, are adopted as laws of the Hong Kong Special Administrative Region. 24. ...
SCC
Wrights' Canadian Ropes Limited v. The Minister of National Revenue, [1946] SCR 139
Per the Chief Justice: In view of an admission, binding respondent, as to the proportion of shares in appellant held by the English company, appellant must be taken not to be controlled directly or indirectly by the English company, and therefore the disallowance of the deductions was not authorized under s. 6 (1) (i) of the Act, the provisions of which were applicable to the case, and the Minister could not act under s. 6 (2) in contravention of what was prescribed under s. 6 (1) (i); further, there was evidence, uncontradicted, that the advice and services of the English company were worth the amounts paid; further, s. 6 (2) did not apply to the facts: the sums claimed as deductions were not "expenses" within the meaning of s. 6 (2) (which contemplates expenses in the ordinary course of business); they were the price or consideration of the contract and of the due performance by the English company of its obligations; without them there would have been no contract and appellant would not have been in business. ... I can not see how the Minister can act under section 6 (2) in contravention of what is prescribed under section 6 (1) (i). ...
SCC
Comité paritaire de l'industrie de la chemise v. Potash; Comité paritaire de l'industrie de la chemise v. Sélection Milton, [1994] 2 SCR 406
The complaint system is a practical means not only of checking whether contraventions of the ACAD have occurred, but also of deterring them. ... However, a complaint system is often provided for by the legislature itself as it is a practical means not only of checking whether contraventions of the legislation have occurred but also of deterring them. ...
SCC
Pharmascience Inc. v. Binet, 2006 SCC 48, [2006] 2 SCR 513
., which are central to this part of the debate in the case at bar: To what consequences has the defendant’s contravention of by‑law No. 570 subjected him? ... Section 188 makes contravention of any provision of the Code an offence. ...
TCC
Montecristo Jewellers Inc. v. The Queen, 2019 TCC 31, aff'd 2020 FCA 12
Her concerns were: Customers who initially identified themselves as non-residents, were “permanent residents” and were taking goods out when travelling with the Form, invoice and boarding pass (she later checked to see if the tax-free goods re-entered Canada upon the Customers’ return); whether goods were actually being exported by the Customers; and as the applicant on the Form, the appellant could apply for refunds/drawbacks of duties already paid. [10] For enforcement of Customs Act purposes, she obtained information to see if duty refunds were sought by the appellant on imported goods and ultimately concluded there was no contravention of the Customs Act. [11] [21] Under the Customs Act, all goods being exported are required to be reported to the CBSA by submitting an “Export Declaration” unless these are “Restricted Goods”, “Special Goods” or fall within the “Exceptions to Reporting by the Exporter” category. [12] Ms. ... Furthermore, the appellant’s assertion regarding certification and its purported effect runs counter to the evidence that the CBSA expressed concerns to the CRA about the Procedure and a possible contravention of the ETA. [30] [76] Although the stamped Form can be accepted as proof of export by the CRA for its purposes, that differs from satisfying the conditions in section 12 to establish zero-rating. ...
SCC
R. v. R.V., 2019 SCC 41, [2019] 3 SCR 237
Indeed, the Court’s posture towards counsel “skirting” rulings that they disagree with in a similar fashion should be one of dis couragement, not en couragement. [6] Our concern is with the practical effect of relying on evidence adduced in contravention of the s. 276 ruling, with no admonition of counsel for “skirting” in the first place. Using evidence obtained in contravention of a s. 276 ruling to support the invocation of the proviso may well have the unintended consequence of encouraging bad behaviour. ...
ABQB decision
Precambrian Shield Resources Ltd. v. Alberta (Provincial Treasurer), [1990] 2 CTC 40
Moreover, unless it be shown that the Minister has acted in contravention of some principle of law the Court, in their lordships' opinion, cannot interfere: the section makes the Minister the sole judge of the fact of reasonableness or normalcy and the Court is not at liberty to substitute its own opinion for his.... ... Moreover, unless it be shown that the Minister has acted in contravention of some principle of law the court, in their Lordships' opinion, cannot interfere: the section makes the Minister the sole judge of the fact of reasonableness or normalcy and the court is not at liberty to substitute its own opinion for his. ...