Search - convention

The decision rejected their application for permanent residence as members of the class of Convention refugees abroad or the class of humanitarian­protected persons abroad.   ... Furthermore, South Africa is a signatory country of the Refugee Convention, and the principle of non­refoulement is written into in its legislation. [15]   There is no further evidence in the file to enlighten the Court as to the certification process for refugee status in South Africa, whether there is one, or whether the applicants used it.   ... The Convention and the Immigration Act should be interpreted with the correct purpose in mind.”   ...

When the Canada-US Tax Convention was signed, the Canadian Income Tax Act did not read the same then as it was changed in 1971. ... The words “disposition” or “alienation” were not used in Article VIII of that Convention. ... I simply say that the Convention between Canada and the United States is not relevant for the reasons expressed above. ...

By statute, the Convention has the force of law. Article VIII A provides: Article VIII A. ... The plaintiff then asserted reliance on sections 2, 3 and 5 of the Income Tax Act, RSC 1952, c 148, and Article VIIT A of the Convention. ... At the trial, however, counsel for the defendant in his Opening statement took the position that the defendant fell within Article VIII A of the Convention and was in fact exempt from January 1 to June 30, 1970, and he offered evidence to establish the defendant’s right to the exemption. ...

There is nothing in article 21, or in any other article of the said Convention, requiring Canada to forego its tax in respect of interest payable pursuant to its own Income Tax Act. Article 10 of the Canada-Norway Income Tax Convention permits taxation of interest arising in one contracting state (Canada) and paid to the resident of another contracting state. The definition of “interest” in article 10(6) of the said Convention is wide enough to include the payments made in the present case. ...

In that decision, dated April 18, 2018, the IRCC refused to reconsider the Applicant’s application for refugee protection. [4]   In the decision, dated February 27, 2019, the Officer found that the Applicant was ineligible to make a claim in Canada for refugee protection, pursuant to the Act, on the grounds that he has been recognized as a Convention Refugee in the United States of America and can return to that country. ... Khosa, [2009] 1 S.C.R. 339. [15]   In my opinion, the Officer reasonably found that the Applicant was not eligible to apply for Convention Refugee status in Canada since he held status in the United States, that is as a permanent resident. The finding is supported by the Applicant’s evidence that he presented to the Officer. [16]   The Officer referred to paragraph 101 (1) (d) of the Act which provides as follows: Ineligibility Irrecevabilité 101 (1) A claim is ineligible to be referred to the Refugee Protection Division if 101 (1) La demande est irrecevable dans les cas suivants: (d) the claimant has been recognized as a Convention refugee by a country other than Canada and can be sent or returned to that country; d) reconnaissance de la qualité de réfugié par un pays vers lequel il peut être renvoyé; [17]   The Officer’s decision meets the applicable standard of reasonableness, as discussed in Dunsmuir, supra. ...

Overview [1]   The Applicant seeks judicial review of the decision of an Immigration Officer of the Immigration Section of the High Commission of Canada in Ghana [Officer], dated September 16, 2018, denying his application for a permanent resident visa as a member of the Convention refugee abroad class or country of asylum class. [2]   For the reasons that follow, the application is dismissed. ... The Officer’s Decision [8]   By letter dated September 16, 2018, the Officer rejected the Applicant’s application stating that he was not satisfied that the Applicant was a member of the Convention refugee abroad class or country of asylum class. ...   [15]   It was the Applicant’s burden to demonstrate that he satisfied the requirements for a permanent resident visa as a member of the Convention refugee abroad class or country of asylum class: see Qurbani v Canada (Minister of Citizenship and Immigration), 2009 FC 127 at para 18; see also Salimi v Canada (Minister of Citizenship and Immigration), 2007 FC 872 at para 7. ...

Cumming J. also held that there is no constitutional convention protecting the design of the public education system in Ontario and that, even if there was, a constitutional convention cannot be used to invalidate express legislation.  ... This conflict between convention and law which prevents the courts from enforcing conventions also prevents conventions from crystallizing into laws, unless it be by statutory adoption.   ... For all of these reasons, the constitutional convention argument fails.   ...

Income Tax Convention (1980) are of relevance: Article VII —Business Profits 1. ... For the purposes of the Convention, the provisions of this Article shall be applied in determining whether any person has a permanent establishment in any State. ... Income Tax Convention. The appeals for the 1985 and 1986 taxation years are dismissed. ...

Introduction [1]                This is an application for judicial review made under subsection 72(1) of the Immigration and Refugee Protection Act, S.C. 2001, c. 27 (IRPA) of a decision made by the Refugee Appeal Division (RAD) of the Immigration and Refugee Board of Canada (IRB) on December 30, 2015, affirming a decision rendered by the Refugee Protection Division (RPD) concluding that the applicant was not a Convention refugee nor a person in need of protection. [2]                I am of the opinion that the RAD’s decision was reasonable and that this application for judicial review should be dismissed. ... The RPD made the following determinations: Identity: The applicant proved his identity; Credibility: He was a credible witness, in all of his allegations; Section 96 of the IRPA: He is not a Convention refugee because his fear is not based on any of the grounds set out in the Convention; neither “victims of criminality” nor “entrepreneurs” are recognized social groups within the meaning of Canada (Attorney General) v. ... Decision [6]                The RAD affirmed the RPD’s determination that the applicant is neither a Convention refugee nor a person in need of protection. ...

Smith take the position that, by virtue of paragraph 4 of Article XIV of the Agreement between Canada and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and on Capital (the “Canada-Barbados Convention”), enacted by the Canada-Barbados Income Tax Agreement Act, 1980, S.C. 1980-81-82-83, c. 44, Part IX, Canada cannot impose tax on the capital gain realized by the RCI Trust on the disposition of the shares of RCI Environnement Inc. ... I paraphrase as follows the relief sought from the Federal Court: (a)     a declaration that subsections 116(1) to (5) do not apply to a disposition of taxable Canadian property if the Canada-Barbados Convention prevents Canada from taxing the resulting capital gain; (b)    in the alternative, a declaration that where such an exempt gain arises, the Minister must issue a subsection 116(2) certificate without requiring any payment because the payment contravenes the Canada-Barbados Convention; (c)     a mandatory order requiring the Minister to issue the subsection 116(2) certificate sought in this case; (d)    in the alternative, a declaration that the Minister has withheld the subsection 116(2) certificate for an improper purpose and a mandatory order that the Minister issue the certificate forthwith; (e)     in the alternative, a declaration that the Minister has delayed, unduly and for an improper purpose:                                                             (i)             delivering his decision as to whether or not to issue the certificate; and                                                           (ii)             his decision as to the applicability of Article XIV of the Canada-Barbados Convention, and a mandatory order requiring the Minister to render both decisions forthwith ...   [11]            The Minister argues that it is for the Minister to determine in the first instance whether the RCI Trust is resident for Canadian income tax purposes, and whether and to what extent the RCI Trust is taxable in Canada or is entitled to the benefit of the Canada-Barbados Convention. ...