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. ·          “twinning arrangement” « convention de jumelage » “twinning arrangement” means the pairing of two distinct film or video productions, one of which is a Canadian film or video production and the other of which is a foreign film or video production. ...

. ·          “twinning arrangement” « convention de jumelage » “twinning arrangement” means the pairing of two distinct film or video productions, one of which is a Canadian film or video production and the other of which is a foreign film or video production. ...

The document identified the following as the bases for the exercise:   (1) the need to bring the provisions of the law into concordance with new telecommunications technology; (2) the need for all telecommunications service providers to ensure that the technical capability in their facilities permits lawful access by law enforcement and national security agencies; and (3) the need for Canada to adopt statutory measures that will permit ratification of the Council of Europe Convention on Cyber-Crime [CETS No. 185, Article 18(1), requiring participating countries to legislate the availability of production orders]   (Government of Canada, Lawful Access — Consultation Document, August 25, 2002, at p. 6)   This document generated more than 300 submissions (Canada, Department of Justice, News Release: “Lawful Access Consultation Submission Summary Report Available on Department of Justice Website”, August 6, 2003) ...

Although subsection 212(2) of the ITA imposed a 25% withholding tax on such dividends, the effect of paragraph 10(1)(a) of the Canada-United Kingdom Tax Convention (1978) was to reduce the withholding tax to 10%. ...

BACKGROUND [1]   In November 2015, the Canada Revenue Agency [CRA] commenced an audit of the personal tax returns of the Respondent for the 2006 to 2014 taxation years. [2]   The audit was triggered by information that the CRA received from French authorities under Article 26 of the Convention between Canada and France for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital, Canada and France, 2 May 1975, Can TS 1976 No 30, as amended [Treaty]. [3]   The information relates to what is publicly known as the “Falciani List.” ...

In Suresh, this term, employed at section 19 of the former Act, which is the predecessor, of sorts, of section 34 of the Act, was defined as follows: 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”.  ...

The parents’ primary role regarding the upbringing of their children and the subsidiary role of the State with respect to youth protection are recognized in the Convention on the Rights of the Child, RT Can 1992 no 3, art 3, 5, 19 and 20; see also B (R) v Children’s Aid Society of Metropolitan Toronto, [1995] 1 SCR 315 at 370–371, and Winnipeg Child and Family Services v KLW, 2000 SCC 48 at paragraphs 72–80, [2000] 2 SCR 519. [14]   Each Canadian province and territory has enacted youth protection legislation. ...

She filed income tax returns, reporting those amounts, but claimed they were exempt from taxation by virtue of Article VII of the Canada-United States Income Tax Convention (the Treaty), on the basis that they represented business income which was not attributable to a permanent establishment in Canada. [30] The Queen v. ...

Convention Between Canada and the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, S.C. 1986, c. 48, Sch.  ...

In argument, the Applicant identified a wide range of international documents that were cited by different objectors; these included the Law of the Seas Treaty, the Convention on the Rights of Indigenous Peoples and the Principles and Objectives for Nuclear Non-Proliferation and Disarmament. ...