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Tréport Wedding and Convention Centre Ltd. v. The Queen, 2015 TCC 203 Docket: 2013-4298(EI) BETWEEN: LE TRÉPORT WEDDING AND CONVENTION CENTRE LTD., Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... Docket: 2013-4300(CPP) BETWEEN: LE TRÉPORT WEDDING AND CONVENTION CENTRE LTD., Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... CITATION: 2015TCC203 COURT FILE NO.: 2013-4298(EI) 2013-4300(CPP) STYLE OF CAUSE: LE TRÉPORT WEDDING AND CONVENTION CENTRE LTD. ...

Interpreting the 1942 Convention The basic principles to be applied in interpreting the 1942 Convention or any bilateral tax treaty are those found in articles 31 & 32 of the Vienna Convention on the Law of Treaties. ... The relevant commentaries on the OECD Convention were drafted after the 1942 Convention and therefore their relevance becomes somewhat suspect. ... Article 7(3) of the OECD Convention is similar in effect to the second paragraph of Article III(1) of the 1942 Convention. ...

That Convention clause remained in effect until replaced by Article XII, dealing with tax on royalties, in the Canada—United States Income Tax Convention (1980), enacted ana declared in force August 1984. ... In the event of any inconsistency between the provisions of this Act or of the said Convention and Protocol and the operation of any other law, the provisions of this Act and of the Convention and Protocol shall, to the extent of such inconsistency, prevail. ... Tax Convention are to be given the meaning intended by the parties to the Convention in 1950 when that Article was incorporated by the Protocol amending the Convention of 1942. ...

Income Tax Convention Act 1980 (" Convention Act "). The Convention Act, at subsections 30(1) and (2), provides that:   30(1)   The Convention is approved and declared to have the force of law in Canada during such period as, by its items, the Convention is in force.   30(1) La Convention est approuvée et a force de loi au Canada pendant la durée de validité prévue par son dispositif. (2)        In the event of any inconsistency between the provisions of this Part, or the Convention, and the provisions of any other law, the provisions of this Part and the Convention prevail to the extent of the inconsistency ...   [29]         I cannot find an inconsistency between the Convention and the Act in the language used and the intention of the drafters of the Convention, the Convention Act. ... Tax Convention " or the “ Convention ”). The Canada-U.K. Tax Convention was signed in 1978 and came into force on December 17, 1980. ...

Section 3 of the Tax Convention Act clearly states that the Convention has the force of law in Canada. ... The OECD Model Tax Convention is the template from which drafters of international tax conventions work. ... Paragraph 1 of Article 26 of the Canada-France Income Tax Convention is identical in all material aspects to Article 26 of the OECD Model Tax Convention. ...

Canada‑United States Tax Convention Act, 1984, S.C. 1984, c. 20, Sch.  ... Income Tax Conventions Interpretation Act, R.S.C. 1985, c. I‑4, s. 4.1. ... Scope of the Convention   Persons Covered   This Convention shall apply to persons who are residents of one or both of the Contracting States.   ...

The Convention was incorporated into Canadian law by the Canada-United States Tax Convention Act, 1984, S.C. 1984, c. 20, (the " Convention Act"). [13]      Tax treaties, including the Convention and Third Protocol, have two main purposes. ... There can be no doubt that Convention citizens are a small group for whom the consequences of the retroactive portion of the Convention are very severe. ... The inclusion of Article XXVI A in the Convention addressed a substantial need in the context of the purpose of the Convention as a whole. ...

Canada‑United States Tax Convention Act, 1984  , S.C. 1984, c. 20  , Schedule I (Convention between Canada and the United States of America with respect to Taxes on Income and on Capital (Canada‑United States Income Tax Convention (1980)), Preamble, Articles I, IV, paragraph 1, XII, paragraphs 1, 2).   ... Tax Convention and Proposed Protocols with Canada.  Washington:  U.S. ... Articles 31 and 32 of the Vienna Convention on the Law of Treaties (Can. ...

There are no parallel rules in the Canada-DR Tax Treaty or Vienna Convention [56]. ... The Vienna Convention entered into force in Canada on January 27, 1980. [54] Jinyan Li, Arthur Cockfield & J. ... International treaties and conventions are not part of Canadian law unless they have been implemented by statute. ...

As explained above, URAP contends that the Convention constitutes an existing body of federal law. ... URAP disagrees that international law treaties such as the Convention must be expressly incorporated by legislation into domestic law. ... In accordance with this doctrine of adoption, URAP concludes that the Convention is federal law without needing to be expressly incorporated by legislation. ...