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Certain portions of the Canada-US Tax Convention and Protocol dated March 4, 1942 are also applicable as follows: CONVENTION Article I An enterprise of one of the contracting States is not subject to taxation by the other contracting State in respect of is industrial and commercial profits except in respect of such profits allocable in accordance with the Articles of this Convention to its permanent establishment in the latter State. ... This fact is indicated in the preamble to the Convention. Accordingly, it is undesirable to look beyond the four corners of the Convention and Protocol when seeking to ascertain the exact meaning of a particular phrase or word therein. ... Unless the credit is allowed, therefore, there would be double taxation on this amount, contrary to the intention of the Tax Convention. ...

Income Tax Convention (1980) would apply because she would be deemed to:...be a resident of the Contracting State in which [s]he has a permanent home available to [her]. [11] This would be the United States. [12] I mentioned in the course of argument Article XIX of the Canada-U.S. Income Tax Convention (1980) which reserves to Canada the exclusive right to tax salaries paid to Canadian citizens in respect of government services. ...

Business tax, fees, licences, dues,                 memberships, and subscriptions        $ 1,165.94 Interest 1,647.72 Meals and entertainment     210.76 Motor vehicle expenses       6,148.30 Office expenses     5,824.01 Travel                      9,624.09 Telephone and utilities        800.81 Convention expenses           8,687.37                 Subtotal 34,109.00 Capital cost allowance         2,639.21 Total business expenses     $36,748.21 [8]            Exhibit A-1 is a letter of October 3, 1990 from the placement agency Roevin Technical People Ltd. to Frontier Technical Services c/o the appellant Mr. ... It is wholly unrealistic and unreasonable to attempt to attribute, for example, $6,148.30 motor vehicle expenses, or $9,624.09 travel expenses, or convention expenses of $8,687.37, or office expenses of $5,824.01, or home office expenses of $3,226.10 to the work at Petro-Canada. ...

ON APPEAL FROM THE FEDERAL COURT OF APPEAL Taxation—Income tax—Exemption—American citizen carrying out a contract in Canada —Canada-United States of America Tax Convention, Article VIIIA—Applicability. ... The exemption is claimed under Article VIIIA of the Canada-United States of America Tax Convention, which, by statute, has the force of law in Canada. ...

The conclusion of the Tax Court Judge is one of mixed fact and law and this Court will not intervene in such conclusion barring palpable and overriding error or a pure error of law being extricated from the mixed question, neither of which have been demonstrated here. [2]                 The appellant contended that the Tax Court Judge erred in assuming jurisdiction to determine whether the appellant was a resident of Japan pursuant to Article 4 of the Canada-Japan Tax Convention, S.C. 1986, c. 48, Part II. ... However, we make no comment on the Tax Court Judge's application of Crown Forest to the Canada-Japan Tax Convention (Reasons, paragraphs 134 to 151) as the appellant takes no issue with the decision of the Tax Court Judge on that point. [3]                 The appellant conceded that there was no factual basis for his argument under subsection 6(1) of the Charter and we have not been persuaded that the Tax Court Judge erred in his conclusion that paragraph 250(1)(e) of the Income Tax Act was not contrary to section 15 of the Charter. [4]                 However, to the extent that income tax has been paid on income in Japan that has also been assessed in Canada, the appellant would be entitled to a foreign tax credit. ...

Nothing in Article XVII of the 1942 Canada-US Tax Convention can be read as imposing upon Canada an obligation to provide one tax dollar of Canadian relief for every dollar of tax imposed by the United States on its citizens. The assessment does not offend Article XV of the Convention. This Article establishes “... a mutual covenant to apply as between each country whatever foreign tax credit provision the respective domestic laws of each country might from time to time adopt....”.* [1] The respondent, in making the assessment in issue, has not imposed on the appellant any more burdensome tax than that which would be imposed on any citizen of Canada in like circumstances. ...

Income Tax Convention (1980) would apply because she would be deemed to: be a resident of the Contracting State in which [s]he has a permanent home available to [her]. ... Income Tax Convention (1980) which reserves to Canada the exclusive right to tax salaries paid to Canadian citizens in respect of government services. ...

Tax Convention, and that’s specifically Article 5 therein. The pension income, I’ve concluded, is a pension benefit within the meaning of Subsection 56(1)(a)(i) of the Income Tax Act, and the appellant is not entitled to a deduction of income pursuant to Paragraph 110(1)(f)(i) of the Act. That is, it was not an amount exempt from taxable income in Canada because of a tax convention. ...

Counsel for plaintiff referred the Court to the provisions of Article Vill of the Canada-US Tax Convention Act, 7 Geo VI c 24 which reads as follows: Gains derived in one of the contracting States from the sale or exchange of capital assets by a resident or a corporation or other entity of the other contracting State shall be exempt from taxation in the former State, provided such resident or corporation or other entity has no permanent establishment in the former State. ... A deemed disposition is a fiction created by the statute for a specific purpose and herein only for what is known as the departure tax, whereas in my opinion, the reference to sale and exchange in Article VIII of the Convention means sale and exchange as they take place in the course of events and not as a fiction created by statute. ...

The facts are that while in the United States he was treated (pursuant to Article 8 of the Canada-US Tax Convention) as a Canadian resident and that he paid no tax in the United States and filed no return because of Article 8 of that Convention. ...