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TCC
Robert J. McMynn and Joanne J. McMynn v. Her Majesty the Queen, [1995] 1 CTC 2417, 95 DTC 329
This is said under nature of contravention: "A recent inspection has revealed that settlement of the concrete floor slab has occurred in the easterly portion of the structure". ...
TCC
I..I.U.N.A. Local 527 Members’ Training Trust Fund v. Her Majesty the Queen, [1992] 2 CTC 2410
., [1959] A.C. 457, [1959] 2 All E.R. 300, it was thought that a gift on trust for the work or purposes of a non-charitable association was possibly another anomalously valid non- charitable purpose trust, provided there was no uncertainty of purpose and no contravention of the perpetuity rule. ...
FCTD
Berl Baron, Howard Baron, C.A., Steven Grossman and Interact Laser Industries Inc. v. Her Majesty the Queen, Attorney General of Canada and the Honourable Otto Jelinek in His Capacity as Minister of National Revenue, [1990] 1 CTC 84, 90 DTC 6040
Southam, additional reasons were given by the Ontario Court of Appeal in support of the conclusion that subsection 231(4) was in contravention of section 8 of the Charter. ...
FCTD
James Peter Lovell v. Her Majesty the Queen and Angelo Turchetta (Intervenor), [1990] 1 CTC 443, 90 DTC 6116
Les dommages en matière de responsabilité civile L'article 1065 du Code civil édicte la règle à l’effet que toute obligation rend le débiteur passible de dommages-intérêts en cas de contravention de sa part. ...
BCCA decision
Regina v. Snider Et Al. Reference Re Production of Dominion Income Tax Returns, [1953] CTC 136
Certainly the Minister of National Revenue by not objecting must have been of the opinion that the Magistrate in the prosecution of that criminal case was a person legally entitled to production for inspection otherwise he or his officials were acting in contravention of the statutes. ...
EC decision
Dominion Textile Co. Ltd. v. Minister of National Revenue, [1940-41] CTC 115
The three amounts mentioned must therefore, in my opinion, be considered as part of the capital of the Company for the purposes of the Business Profits Act, and these amounts cannot be extinguished or diminished by apportioning any of them, or portions of them, towards the valuation of the preference or common shares, as is suggested to have been done in the second and subsequent assessments under the Business Profits Act; this, in my opinion, could only be done in contravention of the express terms of the Act. ...
QCQC decision
Recorder’s Court, Et Al. v. Canadian Broadcasting Corporation, [1940-41] CTC 166
Notons de plus que par cette même loi (art. 23) le Gouverneur en Conseil obtient des Communes le pouvoir d’édicter les règlements qui lui seront propres: interdisant ou réglementant l’usage des machines, appareils ou outillage causant ou susceptibles de causer du brouillage dans la réception radiophonique, et pour prescrire des amendes recouvrables, sur déclaration sommaire de culpabilité, pour contravention ou inobservation de l’un quelconque de ces règlements... telle amende ne devant toutefois pas dépasser $50 par jour pour chaque jour que dure l’infraction, et les règlements en question devant après publication avoir la même vigueur et le même effet que s’ils avaient été édictés dans la loi même. ...
QCQC decision
Montreal Locomotive Works Limited v. City of Montreal, [1945] CTC 349
Elle n’a donc pas d’autorité et de justification pour recouvrer une taxe en contravention avec les enonciations substantielles portées à ses rôles. ...
SCC
Wrights’ Canadian Ropes Limited v. Minister of National Revenue, [1946] CTC 73
I can not see how the Minister can act under section 6(2) in contravention of what is prescribed under section 6(1) (C. ...
EC decision
Edmonton National System of Baking Limited v. The Minister of National Revenue, [1947] CTC 169, [1946-1948] DTC 1009
For the defendant it was contended that the contract was illegal, being in contravention of the statutes, 3 Car. 1, c. 1 and 29 Car. 2, c. 7, and that the defendant was not bound to perform it. ...