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As noted above, the only income tax convention that I was referred to was the convention with the United States. ... If Parliament had intended that a similar taxation regime apply to operators and to pilots, it would have provided for it. [104] The respondent also argues that this interpretation is consistent with Article XV of the Convention and refers to the commentary to the OECD Model Convention in support. [105] The OECD Model Convention [23] contains provisions similar to Article XV of the Convention. ... This is broader than the equivalent provision in the Convention. [107] I also note the following excerpts from the commentary to the Model Convention: 1.          ...

The Tax Convention has force of law in Canada pursuant to section 19 of the Act to Implement Conventions Between Canada and Morocco, Canada and Pakistan, Canada and Singapore, Canada and the Philippines, Canada and the Dominican Republic and Canada and Switzerland for the Avoidance of Double taxation with respect to Income Tax, S.C. 1977, c. 29 and section 12 of the Tax Conventions Implementation Act, 2013, S.C. 2013, c. 27. [5] The appellants judicially challenged the legality of the RFIs on a number of grounds. ... It sets out what the requesting State “shall provide” to the competent authority when making a RFI under Article 25 of the Tax Convention. ... In any event, as pointed out by the respondent, according to section 14 of the Tax Conventions Implementation Act, the Tax Convention supersedes Canadian law “to the extent of the inconsistency”. [48] As observed by the Federal Court, the information that forms part of an RFI is not left in the open as paragraph 2 of Article 25 of the Tax Convention holds the Swiss Authorities to secrecy with respect to that information. ...

Further, even if subsection 75(2) of the Act was applicable, the Canada-Austria Income Tax Convention (the " Convention ") precluded Canada from taxing the gains on the disposition of the shares. ...   [112]      The Convention was incorporated into domestic law of Canada pursuant to the Canada-Austria Income Tax Convention Act, 1980, subsection 5(2) of which states:   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 ... Sommerer, then I find the Convention overrides that application in Mr. ...

The application of the Canada-Netherlands Income Tax Convention [75] In the TCC Decision, I concluded that the Canada-Netherlands Income Tax Convention (the “ Convention ”) [55] did not have a direct bearing on the appeal, but the FCA concluded that this “was an error because if the Convention provides an exception or relief to the appellant, it will take precedence over the Act. ... The Government of Canada and the Government of the Kingdom of the Netherlands, desiring to replace by a new convention the existing Convention between the Government of the Kingdom of the Netherlands and the Government of Canada for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, signed at Ottawa on 2 April 1957, as modified by the Supplementary Convention signed at Ottawa on 28 October 1959 and as further modified by the Supplementary Convention signed at Ottawa on 3 February 1965, have agreed as follows: Chapter I – Scope of Convention Article 1 – Personal Scope This Convention shall apply to persons who are residents of one or both of the States. (…) Article 4- Resident 1. ... Le Gouvernement du Canada et Le Gouvernement du Royaume des Pays-Bas, désireux de remplacer par une nouvelle convention la Convention actuelle entre le Gouvernement du Canada et le Gouvernement du Royaume des Pays-Bas en vue d’éviter les doubles impositions et de prévenir l’évasion fiscale en matière d'impôts sur le revenu, signée à Ottawa le 2 avril 1957, telle que modifiée par la Convention supplémentaire signée à Ottawa le 28 octobre 1959 et telle que subséquemment modifiée par la Convention supplémentaire signée à Ottawa le 3 février 1965, sont convenus des dispositions suivantes: Chapitre I- Champ d’application de la convention Article 1- Personnes visées La présente Convention s’applique aux personnes qui sont des résidents d’un État ou des deux États. (…) Article 4- Résident 1. ...

Income Tax Convention (1980) which I shall hereafter refer to as "the Convention ". ... Income Tax Convention (1980). Articles 31 and 32 of the Vienna Convention on the Law of Treaties (Can. ... Model Convention states: Article 17 ARTISTES AND SPORTSMEN 1.          ...

Secretary  of Treasury or his delegate, the Internal Revenue Service, in accordance with paragraph 4 of Article IV of the Convention.   3.  ... Therefore, subsection 94(3) of the Proposed Rules should have no bearing on the determination of residence under the Convention, because it is based on unrecognized criteria that are dissimilar to those enumerated in paragraph 1 of Article IV of the Convention.                     ... Deputy Attorney General of Canada Montreal, Quebec FOR THE RESPONDENTS   [1] Schedule 1 to the Canada-United States Tax Convention Act, 1984, S.C. 1984, c. 20 (the “ Convention Act ”). [2] Schedule II to the Convention Act. [3] Schedule III to the Convention Act. [4] Schedule IV to the Convention Act; S.C. 1985, s. 3. [5] Schedule V to the Convention Act, S.C. 1997, c. 38 schedule v. [6] Since sometime before the date of counsel’s letter to the CRA that is referred to in paragraph [1] of the text of these reasons and that is in part reproduced in Annex A, successive governments have proposed to repeal and replace section 94 of the Income Tax Act.  ...

It could jeopardize working relations between Canada and the United States under the Convention. [20]    All information exchanged under Article XXVII of the Convention relating to Article XXVIA of the Convention is treated as secret by both CCRA and the IRS. ... Tax convention information and tax convention are defined in the following broad terms: For purposes of this section- (1) Tax convention information The term "tax convention information" means any- (A) agreement entered into with the competent authority of one or more foreign governments pursuant to a tax convention, (B) application for relief under a tax convention, (C) background information related to such agreement or application, (D) document implementing such agreement, and (E) other information exchanged pursuant to a tax convention which is treated as confidential or secret under the tax convention. (2) Tax convention The term "tax convention" means- (A) any income tax or gift and estate tax convention, or (B) any other convention or bilateral agreement including multilateral conventions and agreements and any agreement with a possession of the United States providing for the avoidance of double taxation, the prevention of fiscal evasion, non-discrimination with respect to taxes, the exchange of tax relevant information with the United States, or mutual assistance in tax matters.                                                                                                                                            ... I can see a desire on the part of the parties to the Convention to shield behind secrecy and to treat as confidential all information exchanged under the Convention. ...

  [8]      On May 23, 1969, numerous countries signed the Vienna Convention on the Law of Treaties (the Convention). Canada acceded to the Convention on October 14, 1970 and Barbados on June 24, 1971. The Convention itself came into force on January 27, 1980, i.e. a year before the Treaty entered into force. ...

These three bilateral conventions are based on the OECD Model Tax Convention on Income and on Capital 2017: OECD Publishing, 2019 [the Model Convention], which provides the following at article 26: The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Convention. ... They all contain clause 26 from the Model Convention. [12] In Canada, the Minister (or authorized representative) is the designated “competent authority” for the application of these conventions. ... The Applicants’ interpretation is not consistent with the wording of the Convention (see also Update to Article 26 of the OECD Model Tax Convention and Its Commentary (Paris: OECD, 2012); as mentioned, the Model Tax Convention and its commentaries are relevant per Pacific Network and Blue Bridge at para 20). [156] She then lists the reasons for her conclusion. ...

The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes covered by the Convention, insofar as the taxation thereunder is not contrary to the Convention. ... The Applicants’ interpretation is not consistent with the wording of the Convention (see also Update to Article 26 of the OECD Model Tax Convention and Its Commentary (Paris: OECD, 2012); as mentioned, the Model Tax Convention and its commentaries are relevant per Pacific Network and Blue Bridge at para 20). [162] Here, I am satisfied that the CRA pursued all reasonable domestic means available, given that: 1. ... As mentioned above, I conclude that the articles of the Convention should be given a broad and liberal interpretation. ...