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The Tax Treaty came into force on November 27, 1986 and was based on the Organization for Economic Cooperation and Development (“OECD”) Model Tax Convention on Income and on Capital 1977 (“Model Convention”). ...   [10]            The worldwide recognition of the provisions of the Model Convention and their incorporation into a majority of bilateral conventions have made the Commentaries on the provisions of the OECD Model a widely-accepted guide to the interpretation and application of the provisions of existing bilateral conventions (see Crown Forest Industries Ltd. v. Canada, [1995]     2 S.C.R. 802; Klaus Vogel, “ Klaus Vogel on Double Taxation Conventions ” 3rd ed. ...

However, the appellant contends, and all his attacks against the judgment of the Trial Division rest on that contention, that the new section 48 cannot be invoked against him in this case because there is an inconsistency between the operation of the new section 48 and article VIII of the Canada-United States Tax Convention (see The Canada-United States of America Tax Convention Act, 1943, Statutes of Canada 1943, c 21, section 3). ... Under the Convention a person, who, like the appellant, has become a resident of the United States, is not taxable in Canada by reason of the capital gains made by him after becoming a United States resident. ... In effect, the appellant’s contention that there was conflict between the Convention and the new section 48 was based on the view that the new section affected vested rights that the appellant had acquired under the old section 48 and the Convention. ...

Section 3 of the Canada-United States Tax Convention Act, 1943, S of C, c. 21 reads as follows: 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. ... There are 26 concluded and 10 proposed tax conventions, treaties or agreements between Canada and other nations of the world. ... Tax Convention. Paragraph 214(15)(a) of the Income Tax Act deeming them to be interest is inconsistent with the Convention and, by virtue of section 3 of the Act that makes the Convention part of Canada's domestic law, paragraph 214(15)(a) cannot apply to guarantee fees subject to the Convention. ...

CONVENTION FOR THE AVOIDANCE OF DOUBLE TAXATION BETWEEN CANADA AND THE UNITED STATES OF AMERICA EDITORIAL NOTE: The following convention together with its protocol between Canada and the United States of America was signed at Washington on March 4, 1942 by Mr. ... ARTICLE XXII This Convention and the accompanying protocol which shall be considered to be an integral part of the Convention shall be ratified and the instruments of ratification shall be exchanged at Washington as soon as possible. This Convention and protocol shall become effective on the first day of January 1941. ...

Under subsection 3(2) of the Convention Act, provisions of the convention prevail over provisions of the Act where there is an inconsistency. ... The convention was ratified and entered into force on August 16, 1984. ... Under subsection 3(2) of the convention Act, the convention prevails over the Act in the event of an inconsistency. ...

The court concluded that those meetings were conventions within the meaning of the Act. ... A convention does not become a training course when some of its sessions take the form of workshops. It is a question of fact whether a "seminar" is a convention or a training course. ...

This convention was advertised in the United States and Europe as well as in Canada. ... If the very raison d'être of the entity which holds a convention is to organize and stage conventions inside and outside of Canada for profit then I believe that its territorial scope, for the purposes of subsection 20(10), is where it in fact holds conventions. ... The nature of the convention site and its climatic attractions are also relevant. ...

The competent authorities of the contracting states shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the contracting states concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention.... 2. ... In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a contracting state the obligation: (a) To carry out administrative measures at variance with the laws and administrative practice of that or of the other contracting state; (b) To supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other contracting state; or 3.(1) The Convention is approved and declared to have the force of law in Canada during such period as, by its terms, the Convention is in force. (2) In the event of any inconsistency between the provisions of this Act, or the Convention, and the provisions of any other law, the provisions of this Act and the Convention prevail to the extent of the inconsistency. (3) The Minister of National Revenue may make such regulations as are necessary for the purpose of carrying out the Convention or for giving effect to any of the provisions thereof. ... Attorney General of Canada, [1991] 2 C.T.C. 70, 91 D.T.C. 5424 (F.C.T.D.); [1992] 2 C.T.C. 356, 92 D.T.C. 6567 (F.C.A.), Joyal J. of this Court held that section 231.2 of the Income Tax Act, read with section 3 of the Convention Act and Article XXVII of the Convention, empowers the Minister to issue a requirement for the information sought by the U.S. authorities. ...

The "Mutual Agreement Procedure" article in conventions entered into by Canada entitles the Canadian taxpayer to request competent authority assistance when action(s) of either government results in double taxation or taxation not in accordance with the convention. 3. ... Although in most cases the competent authorities reach agreement and relieve double taxation or taxation not in accordance with the convention, there is no appeal procedure under the tax conventions for dealing with cases when agreement cannot be reached. ... Paragraph 2 of the Protocol to the Canada-Japan Convention reads as follows: 2. ...

The “Mutual Agreement Procedure” article in conventions entered into by Canada entitles the Canadian taxpayer to request competent authority assistance when action(s) of either government results in double taxation or taxation not in accordance with the convention. 3. ... Although in most cases the competent authorities reach agreement and relieve double taxation or taxation not in accordance with the convention, there is no appeal procedure under the tax conventions for dealing with cases when agreement cannot be reached. ... Paragraph 2 of the Protocol to the Canada-Japan Convention reads as follows: 2. ...