Search - contravention

Wang was, she refused expressly to give her cellphone which was remitted only a few days later, in clear contravention of the Order. ...

Le règlement visé au premier alinéa peut prévoir ce qui suit: 1°des exonérations de la taxe; 2°des pénalités en cas de contravention au règlement; 3°des frais de recouvrement et des frais pour provision insuffisante; 4°des intérêts, y compris le taux, sur la taxe, les pénalités et les frais impayés; 5°des pouvoirs de cotisation, de vérification, d’inspection et d’enquête; 6°des remboursements et des remises; 7°la tenue de registres; 8°la mise en œuvre et l’utilisation de mécanismes de règlement de différends; 9°la mise en œuvre et l’utilisation de mesures d’exécution si un montant de la taxe, des intérêts, des pénalités ou des frais demeure impayé après sa date d’échéance, notamment la saisie-arrêt, la saisie et la vente des biens; 10°l’assimilation de la créance pour taxe impayée, y compris les intérêts, les pénalités et les frais, à une créance prioritaire sur les immeubles ou meubles en raison de laquelle elle est due, au même titre et selon le même rang que les créances visées au paragraphe 5° de l’article 2651 du Code civil, de même que la création et l’inscription d’une sûreté par une hypothèque légale sur ces immeubles ou sur ces meubles, selon le cas; 11°tout critère en fonction duquel le taux de la taxe ou le montant de la taxe à payer peut varier. ...

It contends that because Parliament enacted and ratified the 1880 Contract through legislation (the 1881 CPR Act), Clause 16 not only has statutory force, but it also has constitutional status because of its role in fulfilling Canada’s obligations under Term 11 of the BC Terms of Union. [9] In this action, CPRC claims recovery of three taxes it alleges Canada collected in contravention of Clause 16: (i) income tax (“Income Tax”), (ii) large corporations tax (“LCT”), paid under the Income Tax Act, RSC 1985, c 1 (5th Supp) [ITA], and (iii) fuel tax (“Fuel Tax”) under the Excise Tax Act, RSC 1985, c E-15 [ETA] (collectively, the “Taxes”). [10] CPRC grounds its claim for recovery on a public law cause of action recognized by the Supreme Court of Canada (“SCC”) in Kingstreet Investments Ltd v New Brunswick (Finance), 2007 SCC 1 [Kingstreet]. ... I do not think the intention of the contracting parties to be derived from the language which they have employed involves any such result… [498] Accordingly, the SCC found that a tax on the use of exempted property required for the operation of the railway amounted to a tax on the property itself, in contravention of Clause 16. [499] The JCPC upheld this ruling, finding that Clause 16 exempted CPRC’s Main Line from the impugned tax. ...

Hence, unless they are carried out in contravention of the purposes clause, they must fall under purpose (e) as activities “conducive” to the other purposes.  ...

Allowing a group, that does not explicitly prohibit private ownership of property of any kind, to benefit from the application of section 143 would be contrary to, and in direct contravention of, the purpose for which this section was enacted ...

]   [387]   The argument that the waivers of the limitation period should be set aside due to a contravention, by the Minister, of subsection 241(1), is without merit ...

He relies on five causes of action against the Defendants: a contravention of s. 45   of the Competition Act  , R.S.C. 1985, c.  ...

I do not see how a taxpayer who avails itself of that provision, with both its advantages and potential disadvantages, can be said to have acted in contravention of its object and spirit. [181]        Counsel also relied on the reasons for judgment delivered by McLachlin J. ... There is no authority for the proposition that a Charter challenge will lie in the absence of a contravention of a substantive right. ...