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Section 7 does not apply in the case of any air conditioner described therein     (a) that is purchased or imported for permanent installation in an ambulance or hearse or is included as permanently installed equipment in such a vehicle;   (b) that is sold under conditions that would qualify the sale as a zero-rated supply for the purposes of Part IX of the Act or that is purchased by and for the personal or official use of a person who is entitled to the tax exemptions specified in article 34 of the Convention set out in Schedule I to the Foreign Missions and International Organizations Act or in article 49 of the Convention set out in Schedule II to that Act; or     (c) that is included as permanently installed equipment in an automobile, station wagon, van or truck, that is sold under conditions that would qualify the sale as a zero-rated supply for the purposes of Part IX of the Act or that is purchased by and for the personal or official use of a person who is entitled to the tax exemptions specified in article 34 of the Convention set out in Schedule I to the Foreign Missions and International Organizations Act or in article 49 of the Convention set out in Schedule II to that Act. 7. ... L’article 7 ne s’applique pas dans le cas d’un climatiseur visé à cet article qui, selon le cas:   a) est acheté ou importé pour être installé en permanence dans une ambulance ou un corbillard ou est compris dans l’équipement installé en permanence dans ces véhicules;   b) est vendu dans des conditions qui feraient de la vente une fourniture détaxée pour l’application de la partie IX de la loi ou est acheté, pour son usage personnel ou officiel, par une personne exempte d’impôts et de taxes visée à l’article 34 de la convention figurant à l’annexe I de la Loi sur les missions étrangères et les organisations internationales ou à l’article 49 de la convention figurant à l’annexe II de cette loi;   c) est inclus à titre d’équipement installé en permanence dans une automobile, une familiale, une fourgonnette ou un camion, qui est vendu dans des conditions qui feraient de la vente une fourniture détaxée pour l’application de la partie IX de la loi ou est acheté, pour son usage personnel ou officiel, par une personne exempte d’impôts et de taxes visée à l’article 34 de la convention figurant à l’annexe I de la Loi sur les missions étrangères et les organisations internationales ou à l’article 49 de la convention figurant à l’annexe II de cette loi ...

In support of its claim for a broad interpretation of the exempting provision in question, respondent introduced an extract from the Vienna Convention on Diplomatic Relations of April 18, 1961 which was ratified by Order in Council P.C. 1966-653 to take effect 011 June 25, 1966. ... It is clear that the wording of this Convention could not override the wording of the statute which we are called upon to interpret. ... While respondent’s counsel did not attempt to contend that this Convention applied so as to override the wording of Section 35(2) (b) of the Estate Tax Act, he argued that it indicated that if Canada had intended that this section should be interpreted restrictively it would not have ratified the Vienna Convention. ...

As a result, it appears that he was liable for taxes in the U.S. in 2000 and that he was a resident of the U.S. for the purposes of Article IV of the Canada-United States Income Tax Convention (the “Convention”) in 2000. ...   [14]          Since this home in Canada was a permanent home, the issue for the purposes of the Convention is whether or not the property was available to him. ... The issue for the purposes of the Convention is whether the property was available to him. ...

The appellant's second argument is that article XV of the Canada-United States Income Tax Convention, 1980 prohibits Canada from taxing any deemed benefit arising from the exercise by Dr. ... "Derived" in the sense of the Convention is then argued to mean "accruing", based on M.N.R. v. ... This falls within the ordinary meaning of section 7 of the Income Tax Act read within the context of the Act and the Convention. ...

Tax Convention (1980). The consideration of the affiliation fee is the sole issue in this appeal. ... Tax Convention provisions in which were different than at the time of this appeal. ... Tax Convention was set out in the notification of confirmation by the Minister in this action. ...

First, the applicant’s behaviour was incompatible with the alleged fear in that she went through two countries that are signatories to the Convention, Côte d’Ivoire and Morocco, but did not apply for refugee status. ...   [6]                The applicant first argues that the Panel erred by drawing a negative inference from her failure to apply for refugee status in the Convention signatory countries and, alternatively, that she ought to have been interrogated as to the reasons why she did not apply for refugee status in those countries. However, it is very well recognized by this Court that, although this factor is not a determinant, the Panel is entitled to consider, when assessing the story’s credibility, the applicant’s failure to apply for refugee status in the Convention signatory countries: Ilie v. ...

He applied for permanent residence in Canada as a member of the Convention refugee abroad class and the humanitarian protected persons abroad class. [2]   A visa officer denied his application, on the basis that the Applicant had not been truthful on his application and during his interview. ... This is the crux of the argument that the decision is unreasonable. [5]   The standard of review for whether the Applicant is a member of the Convention refugee abroad class or the country of asylum class is reasonableness: Tesfamichael v Canada (Citizenship and Immigration), 2017 FC 337 at para 8. [6]   The basic facts are not disputed. ... The officer refused his application for permanent residence under the Convention refugee abroad class, because the applicant had failed to be truthful as required by subsection 16(1) of IPRA and the officer was unable to determine he was inadmissible as required by subsection 11(1). [12]   Justice Brown summarized the jurisprudence (essentially much of the same case-law cited in this case), and concluded that where a negative credibility finding “calls into question the veracity of the totality of the [Applicant’s] answers… there was no requirement to analyze the Applicant’s assertions regarding their risk…” (Samandar, at para 22). [13]   This decision is directly applicable to this case. ...

The respondent relies upon, inter alia: (a) Sections 2, 3, 115 and 250 of the Income Tax Act, RSC 1952, c 148 as amended by s 1 of c 63, SC 1970-71-72; and (b) the Canada-United States Tax Convention 13. ... The respondent denies that the Canada-United States Tax Convention is of any assistance to the appellant. ... Further, in Ernest G Stickel v MNR (supra), it was held that an Interpretation Bulletin published by the Minister, which misstated the effect of Article 8(a) of a Tax Convention, did not create an estoppel against the Minister. ...

II prétend d’abord et principalement que même si les actes écrits, faisant état des transactions entre les parties, ne contiennent aucune disposition formelle relativement à l’imputation dudit paiement de $1,000,000 fait à l’acquis de Jar Ltd, une convention verbale existait entre elles à l’effet que la totalité du montant devait être attribuée au capital dû sur le prix de vente du contrat du 4 septembre. ... Quant au moyen principal, je dirai simplement que la preuve fournie à l’effet qu’une convention verbale était intervenue relativement à l’imputation du paiement ne m’a pas convaincu. ... Et surtout je n’arrive pas à penser que des hommes d’affaires aussi avertis que les frères Alepin et un notaire aussi compétent que leur notaire auraient négligé de confirmer dans l’un ou l’autre des nombreux actes passés l’existence d’une convention susceptible d’avoir des conséquences aussi importantes. ...

SCHEDULE 1 STEVEN HISCOCK & JO-ANN ELKE STATEMENT OF INCOME AND LOSSES CLAIMED                                 1994 Revenue Sales                 Wholesale                              10734.12                 Retail                       2399.53                 Tools                       939.12                                                                 14072.77 14072.77 Performance Bonus                 Received                                 642.65                 Paid out                 -28.67                                                                 613.98      613.98                                                                                 14686.75 Cost of Sales                 Beginning Inventory            1585.04                 Product Purchases                13598.89                 Tools Purchases 2400.38                 less: Ending Inventory        -912.94                                                                 16671.37-16671.37 Gross Profit (Loss)                             -1984.62                 Expenses                 Automobile                            525.00                 Business Meetings               1262.77                 Conventions                          665.27                 Entertainment, Promo           767.44                 License, Dues, Subscription               80.30                 Office, Printing, Stationary 142.08                 Postage & Shipping             28.63                 Professional Services           658.05                 Rent (use of home)               558.00                 Repairs & Maintenance       66.19                 Sales Aids & Demos            1028.69                 Telephone                              651.30                 Tools                       1490.82                 Misc.                                       361.63                                                                 8286.17-8286.17 Net Losses 1994                  -10270.80                 Losses Claimed                                 Steven                                     4475                                 Jo-Ann                    4475                                                                                 8950       -10270.80             -1320.79 discrepancy SCHEDULE 2 STEVEN HISCOCK & JO-ANN ELKE STATEMENT OF INCOME AND LOSSES CLAIMED                                 1995 Revenue Sales                 Wholesale                              17633.55                 Retail                       4928.82                 Tools                       2698.18                                                                 25260.55 25260.55 Performance Bonus                 Received                                 965.92                 Paid out                 -56.91                                                                 909.01      909.01                                                                                 26169.56 Cost of Sales                 Beginning Inventory            4365.85                 Product Purchases                23475.61                 Tools Purchases 4457.03                 less: Ending Inventory        -6935.47                                                                 25363.02-25363.02 Gross Profit (Loss)                              806.54                 Expenses                 Automobile                            525.00                 Business Meetings               1522.92                 Conventions                          1304.16                 Entertainment, Promo           349.45                 License, Dues, Subscription               92.51                 Office, Printing, Stationary 0                 Postage & Shipping             0                 Professional Services           299.60                 Rent (use of home)               111.60                 Repairs & Maintenance       81.14                 Sales Aids & Demos            1868.70                 Telephone                              1667.34                 Tools                       1758.85                 Misc.                                      ___ 0___                                                                 9581.27-9581.27 Net Losses 1995                  -8774.73                 Losses Claimed                                 Steven                                     4547                                 Jo-Ann                    4547                                                                                 9094       -8774.73                 319.27 discrepancy SCHEDULE 3 STEVEN HISCOCK & JO-ANN ELKE COMPARISON OF EXPENSES CLAIMED 1994, 1995, 1996, 1997, 1998                 1994        1995        *1996     1997        1998 Expenses Automobile            525.00      525.00 Business Meetings               1262.77    1522.92 Conventions          665.27      1304.16    1121.12 Entertainment, Promo           767.44      349.45      105.55      281.95 License, Dues, Subscription               80.30        92.51        45.00        45.00 Office, Printing, Stationary 142.08      0               8.68          26.22 Postage & Shipping             28.63        0 Professional Services           658.05      299.60                      175.00 Rent (use of home)               558.00      111.60      321.31 Repairs & Maintenance       66.19        81.14 Sales Aids & Demos            1028.69    1868.70 Telephone              651.30      1667.34                    269.40 Interest                                   105.40      151.00 Tools       1490.82    1758.85 Capital Cost Allowance – class 12                     1536.00 Supplies                                                  895.36 Advertising                                                            288.64 Travel                                                      591.56 Misc.       361.63         0          13.20        66.51 Total Expenses      8286.17 9581.27     *            3256.26 2790.64 *1996:    The Appellant did not provide income and expense statements for 1996. [7]            The appellants kept careful books, attended all of the required seminars and spent a good deal of time in the activity. ... These expenditures, plus other expenses, were laid out to acquire products that in large measure were sold at no mark up, yielded no profit, and were apparently made to earn minimal performance bonuses. [13]          Many of the conventions and business meetings have the purpose, and, evidently, the effect of keeping people like the appellants in a high state of expectation and enthusiasm. The cost of these conventions and business meetings, at which they are regaled with large doses of inspirational pep talks, is vastly disproportionate to any money that they can reasonably expect to make. [14]          In ten years the appellants recruited 15 people, and only five stayed with the organization. [15]          It is a measure of Amway's success (or that of the promotional organization that purports to be independent) that people like the appellants still enthusiastically endorse the system. ...