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The appellant relies upon Article XVIII of the Canada-Belgium [Income] Tax Convention, which reads: Article X VIII Pensions and Annuities 1. ... The convention was signed in the English, French and Netherlands languages, each being equally authentic. Subsections 5(1) and (2) of the Canada-Belgium Income Tax Convention Act, 1976 provided: (1) The Convention entered into between the Government of Canada and the Government of Belgium, set out in Schedule II, 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) INCONSISTENT LAWS — 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. ...

These words are defined neither in the Model Convention nor in the Tax Treaty. ...   [39]     In 1999 Article 3(2) of the Model Convention, was amended as follows: 2.   ... Expert Evidence   [41]     The appellant produced several expert witnesses to explain Dutch law and the development of the OECD Model Conventions and the Commentaries on the Model Conventions.   ...

Convention does not remove the benefit sought from section 245. It is the Act, not the Convention, that imposes the tax. ... Convention restricts the operation of section 245. Canada is a party to a large number of income tax conventions- over 50, and more are being negotiated. ... Convention. Accordingly the Convention must prevail and the sale must be treated as giving rise to a capital gain which, under Article XIII of the Convention, is taxable only in the United States. ...

Did the RPD err in law in the application of 1F (b) and 1F(c) of the Convention?   ... A person referred to in section E and 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 ...

Les rentes provenant d’un État contractant et payées à un résident de l’autre État contractant sont imposables dans l’État d’où elles proviennent. [4] The convention was signed in the English, French and Netherlands languages, each being equally authentic. [5] Subsections 5(1) and (2) of the Canada-Belgium Income Tax Convention Act, 1976 provided: (1) The Convention entered into between the Government of Canada and the Government of Belgium, set out in Schedule II, 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) INCONSISTENT LAWS — 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. [6] It is interesting to note, parenthetically, that paragraph 110(1)(f) permits, in computing taxable income, a deduction for: (f) — any social assistance payment made on the basis of a means, needs or income test and included because of clause 56(1)(a)(i)(A) or paragraph 56(1)(u) in computing the taxpayer’s income for the year or any amount that is (i) an amount exempt from income tax in Canada because of a provision contained in a tax convention or agreement with another country that has the force of law in Canada. [7] The section obviously has no application. ... Except when an international convention provides otherwise, every employee, of whatever nationality, who works in Belgium and whose employer either has its seat in Belgium or has a plant or office there to which the employee is attached, is subject to the Belgian social security system. This territoriality principle, whose strict application often resulted in double payments being due, has been attenuated by international bilateral or multilateral conventions. ...

  [20]     Article XIII of the Canada- US Tax Convention provides in part as follows:   1. ...   [22]     As well in the Technical Explanation provided for this Article of the Convention it is stated that:   Under paragraph 3(a) of Article XIII of the Convention, real property situated in the United States includes real property (as defined in Article VI (Income from Real Property) of the Convention) situated in the United States and a United States real property interest. ... Tax Convention.   [24]     As noted by Justice Hershfield in Meyer, the provisions of Article XXVI of the Canada- US Tax Convention may also be available to assist the Appellant. ...

The Judge of the Tax Court applied Article IV of the Canada-United States Tax Convention (Convention) and, for detailed reasons, concluded that the appellant was a resident of Canada during the years at issue. ... The test to be applied under the Convention is one of fact: in which, if any, state does the individual have closer personal and economic relations?   ...   [10]            As I have not been persuaded that the Judge erred in law in her interpretation of Article IV of the Convention, or that she made any palpable and overriding error in her understanding of the evidence or her application of the Convention to the evidence, I would dismiss the appeal with costs. ...

He then makes a study of the provisions of the Canada-US Tax Convention however and at page 455 [5372] discusses the argument that appellant’s venture was a Canadian enterprise and not a US enterprise and therefore is not relieved by the Convention from taxation in Canada. ... By section 3 of the Canada-US Tax Convention Act, 1943, the terms of said Convention and Protocol have the force of law in Canada and must prevail over any other law to the extent of any inconsistency therewith. ... Canada-US Tax Convention (signed March 4, 1942) annexed as scheduled to the Canada-United States of America Tax Convention Act, 1943, 7 Geo VI, c 21 ARTICLE I 1. ...

The appellant in his claim for exemption relies primarily upon the provisions of articles 17 and 18 of the Canada-United Kingdom Income Tax Convention. ... Paragraphs 1 and 3 of article 17 of the Canada-United Kingdom Income Tax Convention read as follows: 1. ... This wording, which came into effect in 1985, was the result of an amendment contained in the second protocol to the 1978 convention. ...

The appellant relied on Article IV 2 of the Canada/France Income Tax Convention. The respondent relied, inter alia, upon sections, 2, 3,115 and 250 of the Income Tax Act, SC 1970-71-72, c 63, as amended and also upon the Canada/France Income Tax Convention. ... Having found that he was ordinarily resident in Canada, the Canada/France Income Tax Convention gives no assistance to the appellant and, in particular, I refer to Article IV thereof which reads in part as follows: IV: Fiscal Domicile 1. ...