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      [16]            Pursuant to subsection 146(1) of the Canada Business Corporations Act a unanimous shareholder agreement is defined in the following way:   146 (1) An otherwise lawful written agreement among all the shareholders of a corporation, or among all the shareholders and one or more persons who are not shareholders, that restricts, in whole or in part, the powers of the directors to manage, or supervise the management of, the business and affairs of the corporation is valid [Emphasis added].       146. (1) Est valide, si elle est par ailleurs licite, la convention écrite conclue par tous les actionnaires d’une société soit entre eux, soit avec des tiers, qui restreint, en tout ou en partie, les pouvoirs des administrateurs de gérer les activités commerciales et les affaires internes de la société ou d’en surveiller la gestion [Je souligne]. [17]            Sedona relies on Duha Printers at para. 64 for the proposition that a unanimous shareholder agreement may be brought into existence without specific formality and that all that is required is some written expression of shareholder will.  ...

THE NOTICE OF APPLICATION [3]           In the Notice of Application, the Applicant seeks, inter alia:... judicial review of acts or proceedings, including administrative action of the Canada Revenue Agency, (the “CRA”) as directed by the Minister of National Revenue (the “Minister”), including persons acting on his behalf and having, exercising, or purporting to exercise jurisdiction or powers conferred under the Income Tax Act (Canada) (the “ITA”) and the Canada United States Income Tax Convention (1980), as amended (the “Treaty”) ...

The disclosure to the United States is effected through the exchange of information provisions in Article XXVII of the Convention Between Canada and the United States of America with Respect to Taxes on Income and Capital (Tax Treaty). ...

Pour déterminer cet ajustement, il est tenu compte des autres dispositions de la présente Convention et, si c’est nécessaire, les autorités compétentes des États contractants se consultent. 3.  ...   [374]    Both the Vienna Convention and the Supreme Court of Canada in Crown Forest confirm that “literalism has no role to play in the interpretation of treaties”: Coblentz v. ...   [76] Income Tax Conventions Implementation Act, 1999, SC 2000, c 11 ...

Investments pursuant to subsection 84(3) of the Act; (g)      Copthorne III was therefore required to deduct or withhold the amount of $8,748,783.40 (i.e. 15% of the taxable dividend deemed to have been paid, which was the applicable rate under the Canada-Barbados Income Tax Convention); and (h)      Having failed to deduct or withhold, Copthorne III was liable to a penalty of 10% of the amount that should have been deducted or withheld, or $874,878.34.   ... The end result under Article X of the Canada-Barbados Tax Convention limits the tax on the dividend to 15% or $8,748,783 ...

Introduction [1]                This is an appeal brought by Public Television Association of Quebec (PTAQ) pursuant to subsection 172(3) of the Income Tax Act, R.S.C. 1985 (5 th Supp.) c.1 (Act), from the confirmation by the Minister of National Revenue (Minister) dated October 31, 2013 of a proposal under subsection 168(1) of the Act to revoke its registration as a charity. [2]                The Minister’s basis for revoking PTAQ’s registration pursuant to paragraph 168(1)(b) of the Act was that it had ceased to comply with the requirements of the definition of a charitable organization as prescribed in subsection 149.1(1) since it failed to devote all of its resources to its own charitable activities. [3]                The Minister’s second ground for rescinding PTAQ’s registration under subparagraph 149.1(2)(c)(ii) was that it made gifts to Vermont Public Television(VPT) which is not a qualified donee and asserted the position taken by the Canada Revenue Agency (CRA) that paragraph 7 of article XXI of the United-States-Canada Income Tax Convention (the Convention) does not operate to render a US charity a qualified donee. [4]                For the reasons that follow, I would dismiss the appeal on the ground that PTAQ has failed to show that the Minister’s conclusion that it was not devoting all its resources to its own charitable activities is unreasonable. ...

The “carrying on business” test is reflected in Canada’s tax treaties which all include a provision along the lines of Article 7 of the OECD Model Tax Convention. ... See OECD (2019), Model Tax Convention on Income and on Capital 2017 (Full Version), OECD Publishing, Paris. ...

Finally, Article 15 of the Organization for Economic Cooperation and Development Model Tax Convention (July 2010), provides that the remuneration derived in respect of employment exercised aboard an aircraft operated in international traffic may be taxed in the contracting state in which effective management of the airline is situated.  ...

Then, it submits that the CRA has not shown why it needs this information or that it is relevant for the purpose of administering the Act. [19]            The Applicant argues that these Notices are in conflict with the provisions of the Convention Between Canada and the United States of America With Respect to Taxes on Income and Capital, 31 August 1984, Can. ...

Although it may be necessary in connection with other matters to consider in the future the judgment of the Judicial Committee in The Labour Conventions Case 3, so far as the point under discussion is concerned it is there put in the same sense by Lord Atkin. ...