After already having concluded that the taxpayer was not resident in Japan and only resident in Canada, Garon C.J. went on to state (at p. 2493):
"Although I do not decide the matter, I doubt that this Court has the authority to apply the tie breaker rules referred to in the Canada-Japan Income Tax Convention. The words of the Convention state specifically that 'the competent authorities of the Contracting States shall determine by mutual agreement the Contracting State of which that person shall be deemed to be a resident for the purposes of this Convention' and this should be done by resorting to the tie breaker rules. It therefore appears that the Contracting States intended that the application of the 'tie breaker rules' is a matter for the competent authorities of the Contracting States and not for this Court."
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