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Expenses relating to Mr and Mrs German at conventions and meetings: This category covered primarily trips to attend Canadian Tax Foundation meetings and Liberal Conventions. ... Expenses relating to Mrs German at Conventions and Meetings: This category involved trips by Mr and Mrs German throughout North America and Europe to attend Chamber of Commerce and Optimist’s meetings and conventions. ... The items in A relate to expenses involving trips to the Canadian Tax Foundation and Liberal Conventions. ...

  [9]                GONS filed an income tax return for the year under appeal, claiming an exemption under article 8 of the Canada-UK Tax Convention (the “Treaty”) and seeking a refund of the withholding tax it had paid. ... ALLEGED ERRORS IN THE DECISION UNDER APPEAL [17]            With respect to the first issue identified by the Tax Court Judge, the appellant alleges that the Tax Court Judge failed to construe the Treaty liberally with a view to implementing the intention of the parties and the policy of the Treaty, referring to the Vienna Convention on the Law of Treaties, 23 May 1969, 1155 U.N.T.S. 33, arts. 31-33 (the “ Vienna Convention ”). ... However, as the respondent suggests, there is no reason why the relevant words of the Treaty should not be given their ordinary meaning, as the Tax Court Judge did (Reference is made to article 31(1)(a) of the Vienna Convention). ...

Bocock Appearances: Counsel for the Appellant: Al Tharani Counsel for the Respondent: Sebastien Budd   JUDGMENT   IN ACCORDANCE with the Reasons for Judgment attached, the appeal in respect of the 2013 taxation year is allowed on the basis that the Appellant was not a resident of Canada at the material time, namely May 6, 2013, by virtue of the application of subsection 2(b) of Article IV of the Convention between Canada and the United States of America with Respect to Taxes on Income and on capital, being schedule 1 to the Canada-United States Tax Convention Act, 1984, S.C. 1984 c. 20, as amended. ... Drouin Deputy Attorney General of Canada Ottawa, Canada     [1] Schedule 1 to the Canada-United States Tax Convention Act, 1984, S.C. 1984 c. 20, as amended. [2] R v Reeder, 75 DTC 5160 (FCTD). [3] Convention Between Canada and the United States of America with Respect to Taxes on Income and on Capital, being schedule I to Canada-United States Tax Convention Act, 1984, S.C. 1984 c. 20 (as amended) [Canada-US Treaty]. [4] Hickman Motors v R. [1997] 2 S.C.R. 336 at paragraph 92. ...

Treaties and Other International Instruments Convention on the Elimination of All Forms of Discrimination against Women, Can. ... Protocol No. 7 to the Convention for the Protection of Human Rights and Fundamental Freedoms, 1525 U.N.T.S. 195, art. 5. ... This Article shall not prevent States from taking such measures as are necessary in the interests of the children. [128]                      The Convention on the Elimination of All Forms of Discrimination against Women, Can. ...

In that decisionthe Supreme Court of Canada examined case law from the European Court of Human Rights ("ECHR") and noted that the ECHR gave the "prescribed by law" standards in the European Convention for the Protection of Human Rights and Fundamental Freedoms, 213 U.N.T.S. 222 (" European Convention ") substantive content which went beyond a mere inquiry as to whether a law existed or not. ... Zellick, "The European Convention on Human Rights: Its Significance for Charter Litigation", in R.J. ... In the Sunday Times case, the ECHR was interpreting Article 10 of the European Convention, which reads as follows: Article 10 (1) Everyone has the right to freedom of expression. ...

Reyes argues that the Tax Court erred in its interpretation and analysis of the Convention. ... Reyes has not convinced me that the Tax Court committed any error in its discussion of the Vienna Convention on the Law of Treaties, 500 U.N.T.S. 241 in relation to the Convention and Canadian taxation law more generally. ... It is clear that it had no impact on its interpretation of the Convention. ...

Relevant Provisions of the Luxembourg Convention [18]   The relevant articles of the Luxembourg Convention are Articles 1, 4(1), 13(4) and 13(5): Article 1 This Convention shall apply to persons who are residents of one or both of the Contracting States. ... It is not clear whether those commentaries are related to the 1998 Model Tax Convention or some other model convention. ... The first convention between Canada and Luxembourg was adopted by the Canada-Luxembourg Income Tax Convention Act, 1989, S.C. 1989, c. 20, s 3. ...

The purpose is to avoid double taxation. [17] In interpreting the convention it is necessary to look to the purpose of the convention. ... The FCA considered the language of Articles III(2), XIII(l), XIII(9) of the Convention and Section 3(2) of the Income Tax Conventions Interpretation Act ("ITCIA") and concluded that the provisions of Article III(2) of the Convention and Section 3(2) of the ITCIA clearly stated that when a term is not defined in the Convention, the term should be given the meaning it has in the tax legislation of the taxing state. 12. ... Article 3(2) of the OECD Model Convention (September 1995) Tab 14 15. ...

F-29.4) (which appended some provisions of the Vienna Convention on Diplomatic Relations and the Vienna Convention on Consular Relations), and with the State Immunity Act, R.S., c. ... This is permitted under the Vienna Convention on Diplomatic Relations and the Vienna Convention on Consular Relations. ... In other words, these conventions do not seek the personal benefit of a foreign national. ...

The plaintiff disagrees, and says that in any event, the exemption in Article VIA of the Convention applies. ... Canada-United States of America Tax Convention Act, 1943: 3. In the event of any inconsistency between the provisions of this Act or of the said Convention and Protocol and the operation of any other law, the provisions of this Act and of the Convention and Protocol shall, to the extent of such inconsistency, prevail. 13 I find it necessary, as well, to consider other sections of the Income Tax Act and to refer briefly to that elusive word “income” as used in the statute. ... The word “pensions” as used in the Convention should, I think, be liberally interpreted. ...