Search - convention

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. ...

T.S. 1980 No. 37 (Vienna Convention) to which Canada adheres. Article 31 of the Vienna Convention sets out the general principles applicable to the interpretation of treaties. ... (a) Intention of the parties to the Luxembourg Treaty [76] The Vienna Convention requires courts to consider the true intention of the treaty parties when interpreting Article 10(2)(a) of the Luxembourg Treaty. ... Such instruments include the OECD’s Model Tax Convention on Income and on Capital, a model for the negotiation, interpretation and application of tax treaties, as well as its accompanying Commentaries and reports prepared by the OECD Committee on Fiscal Affairs: Crown Forest at paras. 54–55; Alta Energy at para. 38; Prévost Car at para. 10. [80] The Luxembourg Treaty, based on the Model Convention, was signed in 1999. ...

Given the Convention parties’ intention of creating a uniform classification scheme, the range of reasonable statutory interpretations in this context is narrow.                     ... Treaties and Other International Instruments International Convention on the Harmonized Commodity Description and Coding System, Can. ... Vienna Convention on the Law of Treaties, Can. T.S. 1980 No. 37, art. 31. ...

Vienna Convention on Consular Relations, Can. T.S. 1974 No. 25. Vienna Convention on Diplomatic Relations, Can. ... This statute incorporates into Canadian law aspects of the Vienna Convention on Diplomatic Relations, Can. ... I to the FMIOA  , and the Vienna Convention on Consular Relations, Can. ...

However, that does not alter Canada’s obligations under the terms of the Vienna Convention or under the Convention. [149]    In Divito v. ... Moreover, the Convention was given the force of law in Canada by the Canada-United States Tax Convention Act, 1984, S.C. 1984, c. 20 (the “CUSTCA”). ... As well, Article 26 of the Vienna Convention requires Canada to perform the Convention in good faith. [156]    In Gladden Estate v. ...

In my view since the Convention Between Canada and the United States With Respect to Taxes on Income and on Capital, 26 September 1980, Can. T.S. 1984, No. 15.1 (the Convention) is a negotiated agreement between two sovereign countries obviously the parties to the agreement, U.S. and Canada, would want to revisit the agreement in light of the fact that one term has been rendered of no force and effect. [2]      Under Article XXXI paragraph 3, of the Convention, Canada and the U.S. have agreed to consult to try and resolve issues where there has been a significant change in the tax laws of one of the Contracting States which should be accommodated by a modification to the Convention. If the Contracting States cannot satisfactorily resolve the issue, the State seeking the modification may terminate the Convention in accordance with the procedures set out in the Convention. ...

Conclusion [7]            According to Article 28 of the 1998 Convention, the provisions of that convention are applicable in respect of tax withheld at the source on or after January 1, 1998. The 1998 Convention replaces the Convention Between Canada and Switzerland for the Avoidance of Double Taxation with Respect to Taxes on Income and on Capital, Schedule VI, S.C. 1976-77, c. 29 (the " 1976 Convention "). Paragraph 1 of Article 18 of the 1976 Convention read as follows: ARTICLE XVIII Pensions and Annuities 1.              ...

Income Tax Convention (1980) (the Convention). It is agreed between the parties that the Appellant was a resident of the United States of America, and not a resident of Canada, during all of the relevant time period. ... The expression “fixed base” is not defined in either the Convention or the Income Tax Act (the Act). ... Otherwise, why would the Convention use different words in the two Articles? ...

Treaties and Other International Instruments Convention on the Rights of the Child, Can. ... The Preamble to the YCJA   makes explicit reference to the United Nations Convention on the Rights of the Child, Can. ... These provisions are in keeping with both the Convention and the Beijing Rules. ...