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Consequently, the applicant is subject to Article 1E of the Convention [17]   The RPD also analyzed the male applicant’s fear of returning to Brazil. ... RAD decision [22]   The RAD confirmed the RPD’s reasoning and conclusions that the male applicant is covered by Article 1E of the Convention. ... Exclusion — Refugee Convention Exclusion par application de la Convention sur les réfugiés 98 A person referred to in section E or F of Article 1 of the Refugee Convention is not a Convention refugee or a person in need of protection. 98 La personne visée aux sections E ou F de l’article premier de la Convention sur les réfugiés ne peut avoir la qualité de réfugié ni de personne à protéger. ...

(b) Canada-Israel Income Tax Convention Article XXIII (1)(a), (2)(b), (c) Article XXIII. ... This fact is indicated in the preamble to the Convention. Accordingly it is undesirable to look beyond the four corners of the Convention and Protocol when seeking to ascertain the exact meaning of a particular phrase or word therein. ... Such interpretation, he said, is not in conformity with a liberal interpretation of the convention. ...

In this regard the plaintiff made various arguments, which may be summarized as follows: the conditions set forth in Article 15 of the Convention have been met; using section 7 of the Income Tax Act to interpret the language of Article 15 of the Convention means that benefits received on realization of share purchase option rights are “salaries, wages and other similar remuneration” as provided in Article 15 of the Convention; the Convention must be given a broad and liberal interpretation; the Convention must be applied before any domestic legislation to the same effect; and a presumption created by domestic legislation is inconsistent with the provisions of the Convention. ... As the wording wages, salaries and other remuneration" is not defined anywhere in the Convention, reference must accordingly be made to the Income Tax Act to determine its meaning as provided in Article 3(2) of the Convention. ... As Article 15 of the Convention refers only to “remuneration”, and we are dealing with income other than remuneration in the case at bar, it contended, the Convention cannot apply here as a solution to the first point at issue. ...

There is no definition of the term “Industrial and commercial profits” in such convention. In such event paragraph 11(2) of the convention refers the interpretation to the laws of Canada. ... This fact is indicated in the preamble to the Convention. Accordingly, it is undesirable to look beyond the four corners of the Convention and Protocol when seeking to ascertain the exact meaning of a particular phrase or word therein. ...

Articles I and II of the Convention are as follows: Article I An enterprise of one of the contracting States is not subject to taxation by the other contracting State in respect of its industrial and commercial profits except in respect of such profits allocable in accordance with the Articles of this Convention to its permanent establishment in the latter State. ... The taxes referred to in this Convention are: (b) for Canada: the Dominion income taxes, including surtaxes, and excess-profits taxes. 3. ... (c) the term ‘dividends’, as used in this Convention, shall include all distributions of the earnings or profits of corporations.” ...

Relevant statutory and international convention provisions Canada-U.S. ... Income Tax Convention (1980). Articles 31 and 32 of the Vienna Convention on the Law of Treaties (Can. ... In sum, the intentions of the drafters of the Convention and the other extrinsic materials demonstrate that Norsk is not a resident under the Convention. ...

With respect to the tax conventions, he argued that the Finland convention provides at article 3 that if there is an inconsistency between the Act and the convention, it is the convention that must prevail, that Finland does not have to pay tax unless it has a permanent establishment in Canada, adding that the same provision existed in all the other conventions. ... (Organization for Economic Co-operation and Development) 1963 Draft Convention: In its brief analysis of the Articles of the Draft Convention, the O.E.C.D. ... Model Convention states that: Contracting States are free to omit this sentence and treat penalty charges as interest in their bilateral conventions. ...

The burden of the plaintiffs’ case in law is an argument based on the scope of the Canada-United States Tax Convention, 1984, and the effect of the implementing statute being the Canada-United States Tax Convention Act. [2] Article 27 of the Convention reads as follows: Article XXVII Exchange of Information 1. 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. ... Section 3 of the Act provides: 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. ...

The Minister had allowed the deductions for two conventions in each of those two years. ... Amway apparently had one convention per year which the appellant did not attend. ... Were the expenditures "convention" expenses under subsection 20(10) of the Act? ...

Paragraph 4 of Article IV of the Convention reads as follows: IV(4.)  ...   [18]            In any event, there would have been no basis for invoking Article IV(4) of the Convention with respect to current section 94 even if that had been the intention. ... It follows that no dual residency issue arises under Article IV(4) of the Convention with respect to the current section 94 ...