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Canada, [1995] 2 S.C.R. 802, said in paragraph 46 thereof: [46] At this point in the analysis, it is important to take a step backwards and isolate exactly whom the Convention was intended to benefit. ... It was deemed important, in order to promote international trade between Canada and the U.S., to spare such individuals and corporations double taxation (consequently promoting the equitable allocation of profits of enterprises doing business in both countries): see Preamble to the Convention; see also Utah Mines Ltd. v. ... Tax Treaty (the "Convention") reads as follows: Canada and the United States of America, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, have agreed as follows: Article IV, under the heading "Residence", contains what is considered the tie breaker rules in paragraph number 2, which reads: 2. ...

Procedural History [5]   The Refugee Protection Division [RPD] heard the Applicants’ claims and concluded they were not Convention refugees in a decision published August 29, 2016. ... Relevant Dispositions [20]   The following dispositions are relevant in this case: Convention refugee Définition de réfugié 96 A Convention refugee is a person who, by reason of a well-founded fear of persecution for reasons of race, religion, nationality, membership in a particular social group or political opinion, 96 A qualité de réfugié au sens de la Convention — le réfugié — la personne qui, craignant avec raison d’être persécutée du fait de sa race, de sa religion, de sa nationalité, de son appartenance à un groupe social ou de ses opinions politiques : (a) is outside each of their countries of nationality and is unable or, by reason of that fear, unwilling to avail themself of the protection of each of those countries; or a) soit se trouve hors de tout pays dont elle a la nationalité et ne peut ou, du fait de cette crainte, ne veut se réclamer de la protection de chacun de ces pays; (b) not having a country of nationality, is outside the country of their former habitual residence and is unable or, by reason of that fear, unwilling to return to that country. b) soit, si elle n’a pas de nationalité et se trouve hors du pays dans lequel elle avait sa résidence habituelle, ne peut ni, du fait de cette crainte, ne veut y retourner. Person in need of protection Personne à protéger 97 (1) A person in need of protection is a person in Canada whose removal to their country or countries of nationality or, if they do not have a country of nationality, their country of former habitual residence, would subject them personally 97 (1) A qualité de personne à protéger la personne qui se trouve au Canada et serait personnellement, par son renvoi vers tout pays dont elle a la nationalité ou, si elle n’a pas de nationalité, dans lequel elle avait sa résidence habituelle, exposée : (a) to a danger, believed on substantial grounds to exist, of torture within the meaning of Article 1 of the Convention Against Torture; or a) soit au risque, s’il y a des motifs sérieux de le croire, d’être soumise à la torture au sens de l’article premier de la Convention contre la torture; (b) to a risk to their life or to a risk of cruel and unusual treatment or punishment if b) soit à une menace à sa vie ou au risque de traitements ou peines cruels et inusités dans le cas suivant : (i) the person is unable or, because of that risk, unwilling to avail themself of the protection of that country, (i) elle ne peut ou, de ce fait, ne veut se réclamer de la protection de ce pays, (ii) the risk would be faced by the person in every part of that country and is not faced generally by other individuals in or from that country, (ii) elle y est exposée en tout lieu de ce pays alors que d’autres personnes originaires de ce pays ou qui s’y trouvent ne le sont généralement pas, (iii) the risk is not inherent or incidental to lawful sanctions, unless imposed in disregard of accepted international standards, and (iii) la menace ou le risque ne résulte pas de sanctions légitimes — sauf celles infligées au mépris des normes internationales — et inhérents à celles-ci ou occasionnés par elles, (iv) the risk is not caused by the inability of that country to provide adequate health or medical care. ...

If he were within that subparagraph and consequently taxable, it was exempt from taxation by virtue of Article VII or VII of the Canada-US Tax Convention. ... Likewise he contended that, if only a portion were taxable, that portion was exempt by the same Articles of the Canada- US Tax Convention. ... I do not view the transaction as being within the purview of Article VIII of the Convention and I hold that the benefit is not, pursuant to that article, exempt from taxation. ...

Thirdly, that where the non-resident taxpayer does not elect to be treated as a Canadian taxpayer, his liability for tax is limited by the Canada-USA Tax Convention Act 1943, SC 1943-44, c 21, as amended and in particular, section XIIIA(2), which takes precedence over the relevant provisions of the Income Tax Act, if a conflict exists between them: ARTICLE XIII A. 2. ... Jackett, CJ, said at 15 [5047]: Apart from the Convention, as it appears to me, the situation is that, at the time of the Tax Convention, a non-resident could elect, in respect of a year when he was paid an amount as rent on real property in Canada, to file a return under Part I, in which event he became liable to pay tax under Part I as though the real property in Canada were his only source of income and he was not bound to file such a return in respect of a subsequent year when he disposed of the property so as to become liable to “recapture”, but, after 1955, if a non-resident so elected to pay tax under Part I in respect of a year when he was paid such an amount as rent, it carried with it a liability, by virtue of the new section 110(5), to file a return in respect of the year of disposition and to pay any tax arising from the “recapture” provision in section 20(1). In my view the application of section 110, including subsection (5), involves “tax treatment” of “rentals from real property derived from sources within Canada” less favourable that that accorded by the old section 99 and is excluded in the case of persons resident in the United States by the Canada-United States of America Tax Convention. ...

An obligation confers on the creditor the right to demand that the obligation be performed in full, properly and without delay. [21]     In Droit de la famille québécois by Justice Jean-Pierre Senécal, paragraph 35-190, p. 3,524, the following appears:... la validité d'une convention entre les conjoints ne dépend nullement de son homologation par le tribunal.... À cet égard, soulignons qu'il ne faut pas confondre la validité d'une convention avec ses possibilités d'exécution: même si une convention non homologuée peut créer certains problèmes (puisque pour exécuter il faut un jugement), ce n'est pas à dire que la convention n'est pas valable, l'une des parties pouvant, en fait, être contrainte d'y donner suite par jugement lorsque nécessaire. [22]     It follows that the payments were made pursuant to a written agreement which had not terminated. [23]     I shall mention briefly a point which I raised in argument and it is the effect of the declaration of Justice Marx on April 19, 2000 which I quoted above. ...

Ineligibility Irrecevabilité 101 (1) A claim is ineligible to be referred to the Refugee Protection Division if 101 (1) La demande est irrecevable dans les cas suivants : (e) the claimant came directly or indirectly to Canada from a country designated by the regulations, other than a country of their nationality or their former habitual residence; or e) arrivée, directement ou indirectement, d’un pays désigné par règlement autre que celui dont il a la nationalité ou dans lequel il avait sa résidence habituelle; Regulations Règlements 102 (1) The regulations may govern matters relating to the application of sections 100 and 101, may, for the purposes of this Act, define the terms used in those sections and, for the purpose of sharing responsibility with governments of foreign states for the consideration of refugee claims, may include provisions 102 (1) Les règlements régissent l’application des articles 100 et 101, définissent, pour l’application de la présente loi, les termes qui y sont employés et, en vue du partage avec d’autres pays de la responsabilité de l’examen des demandes d’asile, prévoient notamment: (a) designating countries that comply with Article 33 of the Refugee Convention and Article 3 of the Convention Against Torture; a) la désignation des pays qui se conforment à l’article 33 de la Convention sur les réfugiés et à l’article 3 de la Convention contre la torture; The following dispositions from the IRPR are also relevant: Definitions Définitions 159.1 The following definitions apply in this section and sections 159.2 to 159.7. 159.1 Les définitions qui suivent s’appliquent au présent article et aux articles 159.2 à 159.7. family member, in respect of a claimant, means their spouse or common-law partner, their legal guardian, and any of the following persons, namely, their child, father, mother, brother, sister, grandfather, grandmother, grandchild, uncle, aunt, nephew or niece. membre de la famille  À l’égard du demandeur, son époux ou conjoint de fait, son tuteur légal, ou l’une ou l’autre des personnes suivantes: son enfant, son père, sa mère, son frère, sa sœur, son grand-père, sa grand-mère, son petit-fils, sa petite-fille, son oncle, sa tante, son neveu et sa nièce. ...

Such endeavours required a great deal of travel, including automobile conventions, where he met and developed relationships with car dealers. Often at conventions the company sponsored ladies' events and the appellant's spouse assisted at these. ... The appellant was further required to have his spouse attend the said conventions. ...

Income Tax Convention (1980). The latter portion of Article IV is identical to Article 4, paragraph 1 of the Canada-Japan Income Tax Convention. ... If the Appellant is liable to tax under Article 4 of the Canada-Japan Income Tax Convention, he is a resident of Japan.   ...   [45]          The wording of Article 4, paragraph 1 of the Canada-Russia tax treaty is almost identical to that of Article 4, paragraph 1 of the Canada-Japan convention (see supra) ...

(It is to be noted that, for taxpayers residing in the United States, the rate of tax has been fixed at 15 per cent in lieu of 25 per cent by virtue of a Canada-US tax convention.) ... Articles Il and III of the schedule to The Canada-United States of America Tax Convention Act, 1943 read as follows: Article II For the purposes of this Convention, the term “industrial and commercial profits” shall not include income in the form of rentals and royalties, interest, dividends, management charges, or gains derived from the sale or exchange of capital assets. ... Finally, the authority for imposing taxation cannot be founded, as the defendant seemed to argue, on the Canada-US Tax Convention but only on the Income Tax Act and Regulations. ...

(iii)           le montant que le contribuable doit payer pour acquérir l'action aux termes de la convention (déterminé compte non tenu d'un changement de la valeur de la monnaie d'un pays étranger par rapport à la valeur du dollar canadien entre le moment de la conclusion de la convention et le moment de l'acquisition de l'action) est au moins égal à l'excédent de la juste valeur marchande de l'action au moment de la conclusion de la convention sur le montant que le contribuable a payé pour acquérir le doit d'acquérir l'action... (iv)           immédiatement après la conclusion de la convention et, si le contribuable a acquis les droits prévus par la convention par suite d'une ou plusieurs dispositions auxquelles le paragraphe 7(1.4) s'applique, au moment où la convention visant l'option initiale a été conclue et immédiatement après chaque disposition, le contribuable n'avait de lien de dépendance ni avec la société, ni avec l'autre société, ni avec la société dont il est l'employé. un montant égal à ¼ de la valeur de l'avantage que le contribuable est réputé avoir reçu en application du paragraphe 7(1) au cours de l'année relativement à l'action ou relativement au transfert ou à une autre forme de disposition des droits prévus par la convention. [22]          The question is simple: Did Bre-X agree to sell or issue shares to the appellant on April 29, 1994 or was there no agreement until at the earliest May 19, 1994 when the private placement closed, the written agreement was signed by Mr. ...