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The Minister’s policies, tax treaties, where Canada is a party, and OECD conventions referenced and interpreted in the Rolph Report are essential findings this Court will make in the appeal, as framed in the Appellant’s own pleadings. ...

But I think what the Minister is arguing is... totally contrary to all convention that exists in the market today. ...

In addition, he would spend 150 to 200 hours a year attending sales and conventions. ...

It did not relate, for instance, to shipping, seaworthiness, navigation, admiralty law or international maritime conventions. ... The plaintiff BVHB argues that uniformity is only necessary with respect to matters of navigation and shipping, such as navigational rules or items that are the subject of international conventions. ... Sale of goods does not involve the safe carriage of goods, shipping, the seaworthiness of a ship, good seamanship, or international maritime conventions. ...

The formal name of the treaty in question is the CANADA-UNITED STATES TAX CONVENTION (1980). It was established as a Statute of Canada in the TAX CONVENTION ACT, S.C. 1984, c.20. Under Article XXVII of the Convention, Canada and the United States agree to exchange information. ...

PARTIE XIII   Impôt   212. (1) Toute personne non-résidente doit payer un impôt sur le revenu de 25 % sur toute somme qu’une personne résidant au Canada lui paie ou porte à son crédit, ou est réputée en vertu de la partie I lui payer ou porter à son crédit, au titre ou en paiement intégral ou partiel: …   d) du loyer, de la redevance ou d’un paiement semblable, y compris, sans préjudice de la portée générale de ce qui précède, un paiement fait:     …   Déduction et paiement de l’impôt   215. (1) La personne qui verse, crédite ou fournit une somme sur laquelle un impôt sur le revenu est exigible en vertu de la présente partie, ou le serait s’il n’était pas tenu compte du paragraphe 216.1(1), ou qui est réputée avoir versé, crédité ou fourni une telle somme, doit, malgré toute disposition contraire d’une convention ou d’une loi, en déduire ou en retenir l’impôt applicable et le remettre sans délai au receveur général au nom de la personne non-résidente, à valoir sur l’impôt, et l’accompagner d’un état selon le formulaire prescrit. …   Assujettissement à l’impôt (6) Lorsqu’une personne a omis de déduire ou de retenir, comme l’exige le présent article, une somme sur un montant payé à une personne non-résidente ou porté à son crédit ou réputé avoir été payé à une personne non-résidente ou porté à son crédit, cette personne est tenue de verser à titre d’impôt sous le régime de la présente partie, au nom de la personne non-résidente, la totalité de la somme qui aurait dû être déduite ou retenue, et elle a le droit de déduire ou de retenir sur tout montant payé par elle à la personne non-résidente ou portée à son crédit, ou par ailleurs de recouvrer de cette personne non-résidente toute somme qu’elle a versée pour le compte de cette dernière à titre d’impôt sous le régime de la présente partie.   ...

He recognized, however, in cross-examination, that he did not have any first‑hand knowledge of that convention and that his testimony had been based on a conversation he had had two weeks before trial with Rick Smith, who apparently was the sales manager to whom the appellant reported at the time (Transcript, pp. 107 and 122-123). ...

Analysis Tax exemption under section 81 of the ITA [26]     The relevant provision to resolve the issue of the exemption of Atuhk's profits is found at paragraph 81(1)(a) of the Act, which provides: 81(1)     Amounts not included in income- There shall not be included in computing the income of a taxpayer for a taxation year, (a)         Statutory exemptions- an amount that is declared to be exempt from income tax by any other enactment of Parliament, other than an amount received or receivable by an individual that is exempt by virtue of a provision contained in a tax convention or agreement with another country that has the force of law in Canada; [Emphasis added] [27]     The relevant provision from the other act is section 87 of the IA, which sets out the following: 87         (1) Notwithstanding any other Act of Parliament or any Act of the legislature of a province, but subject to section 83, the following property is exempt from taxation, namely, (a)         the interest of an Indian or a band in reserve lands or surrendered lands; and (b)         the personal property of an Indian or a band situated on a reserve. (2) No Indian or band is subject to taxation in respect of the ownership, occupation, possession or use of any property mentioned in paragraph (1)(a) or (b) or is otherwise subject to taxation in respect of any such property. (3) No succession duty, inheritance tax or estate duty is payable on the death of any Indian in respect of any property mentioned in paragraphs (1)(a) or (b) or the succession thereto if the property passes to an Indian, nor shall any such property be taken into account in determining the duty payable under the Dominion Succession Duty Act, chapter 89 of the Revised Statutes of Canada, 1952, or the tax payable under the Estate Tax Act, chapter E-9 of the Revised Statutes of Canada, 1970, on or in respect of other property passing to an Indian. ...

The issue was whether the SAR payment to him was “other similar remuneration” within the meaning of article 15(1) of the Canada-United Kingdom Tax Convention (the “Treaty”). ...

The tie‑breaker rules in the tax convention between Canada and Korea state that in case of doubt as to a person's "centre of vital interests," that person is deemed to be a resident of the country in which he stays more frequently. ...