Cheek v. The Queen (2002), docket 1999-1113-IT-G (TCC)

Mogan T.C.J. stated that:

"When there is any inconsistency between the provisions of the [Canada-U.S.] Convention and the provisions of the Income Tax Act, the provisions of the Convention prevail to the extent of the inconsistency."

In finding that the taxpayer, who was a U.S. resident who provided radio commentary for each Blue Jays game, was not an artiste or athlete for purposes of Article XVI of the Canada-U.S. Convention, Mogan T.C.J. found that the taxpayer was not a radio artiste but, rather, a very skilful and experienced radio journalist.