Search - convention

I propose to reproduce those Articles in the Conventions that are of relevance. ... Articles 2(1) and 3 of the Convention on the Continental Shelf provide: 2(1). ... It should not go unnoticed that the Territorial Sea Convention speaks of “sovereignty” and the right of “innocent passage”; the Fishing Convention speaks of “special interests”; the Continental Shelf Convention speaks of “sovereign rights” for certain purposes which are not to affect the legal status of the superjacent waters as high seas and the High Seas Convention speaks of “freedom of navigation”. ...

-Canada Tax Convention signed March 4, 1962, as amended, and Section 6(a) of the Protocol to that Convention. ... Convention texts, most of their relevant parts call for a textual quotation. ... The Canadian treaties are: Canada—United Kingdom Convention, Article XI subsection 5.. ...

For the purposes of this Convention, unless the context otherwise requires:  ...   ... Canada-United States Tax Convention Act, S.C. 1984, c. 20:   3(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.   ...   [6]      The Appellant's agent conceded during his argument that the premiums are not subject to the provisions of the Convention, particularly paragraph 2 of Article XXIV of the Convention. ...

In addition the Act that implements the Convention in Canada know as the Canada-United States of America Tax Convention Act (the Convention Act), 1943 being Chapter 21 of the 1943 Statutes of Canada provides in section 3: In the event of any inconsistency between the provision of this Act and or of the said Convention and Protocol and the application of any other law, the provisions of this Act and of the Convention and Protocol, shall to the extent of such inconsistency, prevail. The provisions of Article XII] D 2 of the Convention in force in 1983 read: Art. ... The provisions of Article XIII D 2 of the Convention do not impose such a requirement. ...

No. 30, amended version (the Convention). [4] The appellant is a trustee of Canadian Trusts that have been the subject of 14 requests for information made by France in connection with audits of its tax services involving 11 French residents. ... This question is even more crucial when it appears that the foreign authorities are trying to circumvent the convention by subjecting the assets of Canadian trusts to their tax system. ... Article 25 of the Convention stipulates that a taxpayer who considers himself or herself to be the subject of measures not in accordance with the Convention may submit his or her case to the State of which he or she is a resident so the two Contracting States may endeavour to resolve the case by mutual agreement. [23] More importantly, I believe that the alleged harm could be subject to compensation. ...

In my view these gatherings could be categorized best, under the Income Tax Act, as conventions. ... Thus, expenses of attendance at the convention in Maine in 1978 is an allowable deduction, as are the expenses of attendance at the first two of the conventions in the U.S. attended in 1979. ... The claim regarding travel expenses to attend the first two conventions attended in the U.S. in 1979 is allowed. ...

  [61]            Article XIII (5) of the Canada-Austria Income Tax Convention reads as follows: 5. ...   [66]            The OECD model conventions, including the Canada-Austria Income Tax Convention, generally have two purposes – the avoidance of double taxation and the prevention of fiscal evasion. ... There is considerable merit in the opinion of Klaus Vogel, who says that the meaning of “double taxation” in a particular income tax convention is a matter that must be determined on the basis of an interpretation of that convention (Klaus Vogel on Double Taxation Conventions: A Commentary to the OECD –, UN –, and US Model Conventions for the Avoidance of Double Taxation on Income and Capital, 3 rd ed. ...

The assessment aforementioned violates the Conventions for the avoidance of double taxation between Canada and the United States of America and between Canada and France.” ... We have seen that receipts of this kind benefit from the tax exemption decreed by Article I of the Canada-United States Convention. ... Coming now to the second series of motion picture contracts, exhibits 6 to 10 inclusive, concerning which the Canada-France Income Tax Convention (1950-1951, S.C. 15, Geo. ...

For a proper consideration of said Articles, it is also necessary to have reference to the following definitions referred to in the Protocol to the Convention: 3. ... On this basis, he argues the Tax Convention would not apply at all since by Article I, the Convention applies only to relieve an enterprise of one contracting state from taxation by the other contracting state. ... 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. ...

At issue in this appeal is the proper interpretation to be accorded paragraph 212(5)(a) of the Income Tax Act and Article XIIIC of the Canada-United States Income Tax Convention, 1942. ... The Minister submits that video tapes of motion picture films are motion picture films for the purpose of subsection 212(5) of the Income Tax Act and Article XIIIC of the Canada-United States Income Tax Convention, 1942. ... Income Tax Act and the Canada- United States Tax Convention. Although video tape may be the method of presentation, the content nevertheless remains a motion picture film within the ordinary and commonly understood meaning of those words. ...