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  [25]            Finally, the Tax Court judge held that this result is not inconsistent with paragraphs XXIV (2) and (3) of the Canada-United States Income Tax Convention Act, 1984, S.C. 1984 c. 20, as it does not subject the income earned by the GL&V limited partnership to double taxation (reasons, paras. 77 to 82).   ...

. … […] The other comes from the case law of Suresh: 98   In our view, it may safely be concluded, following the International Convention for the Suppression of the Financing of Terrorism, that “terrorism” in s. 19 of the Act includes any “ act intended to cause death or serious bodily injury to a civilian, or to any other person not taking an active part in the hostilities in a situation of armed conflict, when the purpose of such act, by its nature or context, is to intimidate a population, or to compel a government or an international organization to do or to abstain from doing any act ”.   ...

In addition, if a refugee protection officer recommends that the Board allow a claim without a hearing, the Board may do so only if the case does not disclose any issues that should be brought to the Minister’ s  attention, the claimant’ s  identity has been sufficiently established, there are no serious issues of credibility involved, the claimant’ s  account of events is consistent with information on conditions in the country of origin, and the claimant has established that he or she meets the definition of a Convention refugee or a person in need of protection (Refugee Protection Division Rules, SOR/2002-228 (RPD Rules),  s. 19(4)(a)-(d)). ...

Jaballah was found to be excluded from refugee protection by Article 1F(a) of the United Nations Convention Relating to the Status of Refugees as being inadmissible to Canada on security grounds described in paragraphs 34(1)(b), (c), (d) and (f) of the IRPA. [7]   Since that time Mr.  ...

The 5% rate is the lower of the two rates provided under Article 10(2) of the Canada–Luxembourg Income Tax Convention (the “Luxembourg Treaty”). [5] The Minister of National Revenue (the “Minister”) assessed Husky for tax under Part XIII of the ITA on the portion of the Dividends paid to HWEI and LFLS at the rate of 15% (the “Assessment”). ...

Convention on International Trade in Endangered Species of Wild Flora and Fauna [27]   Ratified in 1975, the Convention on International Trade in Endangered Species of Wild Flora and Fauna [CITES] is an international treaty which protects the trade of certain species of wild animals and plants from over-exploitation. ... In their recommendation letter to the Minister, ECCC officials only introduced issues related to CITES and international trade as an additional source of information about the principles of conservation, as required by NILCA. [134]   The Respondent AG of Canada further argues that the Minister did not err in considering issues related to CITES as the Convention does not contradict the principles established in NILCA. ...

It was, it noted, a convention.  The enforcement of conventions lies in the political, not the legal field.  ... This Court recognized the primacy of the balance between federal and provincial powers in Reference re Resolution to Amend the Constitution, [1981] 1 S.C.R. 753, where the Court held that a substantial measure of provincial consent was required by convention before the Canadian Constitution could be amended.  The majority held that the reason for the convention was the federal principle (at pp. 905-6):                      The federal principle cannot be reconciled with a state of affairs where the modification of provincial legislative powers could be obtained by the unilateral action of the federal authorities.   ...

Income Tax Convention) on the dividend paid by the NRO to its non-resident parent. [4]      The concept of an NRO has been part of the income tax law in Canada for more than 50 years. ...

In addition, the specific issues Kerry Canada was willing to subject to late reassessment were adequately identified. [58]   The CRA’s Audit Manual recognizes implied waivers: Implied Waiver When a waiver has not been filed in the prescribed form, the CRA will accept a written request for adjustment as being an implied waiver for the purpose of subparagraph 152(4)(a)(ii) of the ITA provided: •   the requested adjustment favours the taxpayer; •   the delay in processing the request for adjustment was not attributable to the taxpayer; and •   the essential information required in the prescribed waiver is included. [59]   In my opinion, the statements by Kerry Canada in the Part I Objections and Second CA Request fall within the parameters of the Audit Manual. [60]   Information Circular IC 71-17R5- Guidance on Competent Authority Assistance under Canada’s Tax Conventions (IC 71-17R5), addresses the implementation of CCA decisions and the issue of waiver as follows: 42. ...

Husky did not pay any portion of the Dividends to a predecessor of HWLH or to a predecessor of LFMI. [4] Husky withheld and remitted tax under Part XIII of the Income Tax Act (the “ITA”) equal to 5% of the portion of the Dividends paid to HWEI and LFLS, which is the lower of the two rates provided under Article 10(2) of the Canada‑Luxembourg Income Tax Convention (the “Luxembourg Treaty”). [5] The Minister of National Revenue (the “Minister”) assessed HWLH for tax under Part XIII of the ITA on the portion of the Dividends paid to HWEI at the rate of 15% (the “Assessment”). ...