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The RAD dismissed the Applicant’s appeal of a decision of the Refugee Protection Division (RPD) and confirmed the RPD’s decision that he was neither a Convention refugee nor a person in need of protection pursuant to sections 96 and 97 of the Immigration and Refugee Protection Act, SC 2001, c 27 (IRPA). ... He also states that he would be perceived as a spy and a supporter of the international community after having lived in Christian (Western) countries and would be targeted for forced recruitment by Al-Shabab. [12]   The RPD rejected the Applicant’s refugee claim on June 13, 2017, finding that he was neither a Convention refugee nor a person in need of protection pursuant to sections 96 and 97 of the IRPA. ... Therefore, on a forward-looking assessment, the RAD concluded that there was no serious possibility of persecution on a Convention ground under section 96 of the IRPA, nor was the Applicant in need of protection pursuant to section 97 of the IRPA. ...

The plaintiffs also specifically allege that Article XXVII (exchange of information) of the Convention between Canada and the U.S.A. approved and given the force of law by the Canada-United States Tax Convention Act, 1984, S.C. 1984, Chap. 20, does not authorize the dis- closure or exchange of information which is alleged to have occurred in this matter. ... They also seek a declaration to the effect that Article XXVII of the above mentioned Convention is inconsistent with sections 1, 7, 8, 24 and 26 of the Charter. ...

In the end result, it was agreed between the parties that the following statements represented a summary of the amounts involved in the appellant’s contention that he was in business: 1974 EXPENSES — BOAT BUSINESS Type of Expense Amount Deducted Advertising, Promotion $ 239.69 Convention Expenses 265.32 Supplies, Materials 901.31 $1,406.32 1974 EXPENSES — DESIGN BUSINESS Type of Expense Amount Deducted Accounting, Legal, Collection $ 130,00 Automobile Expenses (gasoline, insurance, repairs) 1,078.97 Business Tax, Fees, Licences 25.00 Fire and Liability Insurance 33.00 Interest, Exchange, Bank Charges 2.00 Office Expenses, Postage, Stationery 87.50 Rent: 2/6 of apartment rent & hydro 1,169.22 Telephone, Light, Heat, Water 99.12 Other Expenses: subscriptions 26.00 $2,650.81 Aggregate $4,057.13 Minister has allowed $150. If succeed on Design Business — allow additional $2,500.81 If succeed on Boat Business — allow additional $1,406.32 If succeed on both — add $3,907.13 1975 EXPENSES — BOAT BUSINESS Type of Expense Amount Deducted Advertising, Promotion $ 281.45 Business Tax, Fees, Licences 52.00 Convention Expenses 705.63 Rent: Workshop 300.00 Supplies, Materials 654.01 $1,993.09 1975 EXPENSES — DESIGN BUSINESS Type of Expense Amount Deducted Accounting, Legal, Collection $ 100.00 Automobile Expenses (gasoline, insurance repairs) 970.13 Fire and Liability Insurance 33.00 Interest, Exchange, Bank Charges 6.00 Office Expenses, Postage, Stationery 122.15 Rent: 2/6 of apartment 1,180.00 Telephone, Light, Heat, Water 141.85 Capital Cost Allowance 400.00 $2,953.13 Aggregate claimed $4,946.22 Amount allowed by Minister $150.00 If succeed on design business, allow additional $2,803.13 If succeed on boat business, allow additional $1,993.09 1976 EXPENSES — BOAT BUSINESS Type of Expense Amount Deducted Advertising, Promotion $ 176.43 Business Tax, Fees, Licenses 58.50 Interest, Exchange, Bank Charges 189.42 Maintenance and Repairs (except automobile, truck) 90.00 Rent (workshop) 800.00 Supplies, Materials 2,343.74 $3,658.09 1976 EXPENSES — DESIGN BUSINESS Type of Expense Amount Deducted Accounting, Legal, Collection $ 125.00 Automobile Expenses (gasoline, insurance, repairs) 2,092.24 Fire and Liability Insurance 33.00 Office Expenses, Postage, Stationery 75.79 Rent: 2/6 of apartment 1,274.40 Telephone, Light, Heat, Water: 2/6 of $600.38 200.13 Travelling Expenses (except automobile) 1, 114.03 Capital Cost Allowance 1,341.15 $6,255.74 Expenses claimed $9,913.83 Allowed by Minister $443.90 If successful on design business — allow additional $5,701.84 If successful on boat business — allow additional $3,658.09 Evidence With regard to the “boat interest”, the appellant reviewed his long standing interest in boating, the associations to which he belonged over the years, and his particular interest in building a “racing boat” which was the type in question in these appeals. ... His testimony was that he had not gone to any of the lending institutions to try to interest them in this kind of venture, that he had gone to quite a number of regattas for which he had charged convention expenses, that he had spoken to people at the club of which he was a member, the Toronto Hydro-Plane Club, and it would seem from the lack of evidence on this that there wasn’t a single person who was interested in putting any money into this venture with Mr Cork. ...

In a preamble to that agreement it is recited: Attendu que le Promettant-Vendeur désire vendre et que le Promettant- Acheteur désire acheter la totalité des actions détenues par le Permettant- Vendeur, le tout suivant une convention signée le 28 décembre, 1978 entre Philip Van Son et le Promettant-Acheteur, alors les seuls actionnaires. ... M.N.R., [1986] 1 C.T.C. 2262, 86 D.T.C. 1214, as well as Les Conventions entre actionnaires, Editions Wilson & Lafleur, Martel Ltée, 1985, under the authorship of Paul Martel. ...

Le demandeur allègue qu’à chaque occasion une nouvelle convention est intervenue entre les parties pour retenir les services de Préville. ... Les minutes du Livre de Henderson rapportent que cette convention a été revisée le 28 juin 1961 limitant ladite commission à 2 /2% “sur toutes les ventes faites par Henderson Furniture Limited à une montant maximum de $13,000 par année.” ...

Raymond Robitaille, un résident des Etats- Unis, n’a pas d’établissement permanent au Canada, au sens où les mots “établissement permanent” sont utilisés à l’article VIII de la Convention Canada/Etats-Unis. ... Lorsqu’une personne verse ou crédite ou est réputée avoir versé ou crédité une somme sur laquelle un impôt sur le revenu est exigible en vertu de la présente Partie, elle doit, nonobstant toute disposition contraire d’une convention ou d’une loi, en déduire ou en retenir le montant de l’impôt et le remettre immédiatement au receveur général du Canada au nom de la personne non résidante, à valoir sur l’impôt, et l’accompagner d’un état en la forme prescrite. ...

Le fondateur de l'entreprise, Raymond Blain, a voulu intéresser ses enfants aux affaires de la quincaillerie et, en 1994, une convention entre actionnaires par laquelle les actions de l'appelante étaient distribuées, a été signée par Raymond Blain, le père, Pauline Blain, la mère, et leurs enfants Serge Blain et André Blain (pièce I-1). [10]          Raymond Blain est le seul actionnaire à avoir investi de l'argent dans l'appelante. ... Il a expliqué les termes de la convention entre actionnaire en ces termes: « les enfants étaient intéressés à gérer l'entreprise ». [14]          Serge Blain était le gérant de la quincaillerie alors qu'André s'occupait du personnel. ...

      [15]   In the present case, this Court was of the view that the appellant, who is a reputable tax expert, raised new issues of public interest as regards the interpretation of an international tax convention and the right to access the information obtained and exchanged pursuant to that Convention: see paragraph 44 of the decision. ...

He said that the evidence respecting what happened at conventions, in respect of which the Appellants had deducted expenses, was vague. ... That section reads as follows: In computing income, no deduction shall be made in respect of an outlay or expense in respect of which any amount is otherwise deductible under this Act except to the extent that the outlay or expense was reasonable in the circumstances. [22] Relevant figures, taken from the statement of business activities in Renald's 1994 income tax return are: Net sales income $35,932 Bonuses earned and miscellaneous sales and rebates $12,249 Gross income $48,182 [23] The expenses are: Advertising, promotion and discounts $648 Bad debts $215 Business tax, fees, licences dues, memberships $ 81 Delivery, freight, and express $809 Supplies $353 Interest $102 Meals and entertainment $426 Motor vehicle expenses $3,486 Office expenses $792 Legal, accounting, and other professional fees $112 Return tapes and outdated products $2,008 Salaries, wages and benefits $240 Travel $2,790 Bonuses paid out $4,710 Conventions and other functions $1,740 Total Business expenses $18,516 [24] While it may be reasonable for losses of this order to arise during the initial years of a business operation, its continuance does not seem "reasonable in the circumstances" of the Appellants' operations. ...

On April 4, 2016, the RAD dismissed the applicant’s appeal, confirming the Refugee Protection Division’s (RPD) decision that the applicant would not have status as a Convention refugee or a person in need of protection under Sections 96 and 97 of the IRPA. ... The RAD’s April 4, 2016 decision [9]                The matter before our Court is the RAD’s decision dismissing the applicant’s appeal, confirming the RPD’s decision and finding that he did not have status as a Convention refugee or a person in need of protection under Sections 96 and 97 of the IRPA. [10]            The RAD admitted new evidence that the applicant presumably resided in Zogota at the time of the events at the heart of his claim for refugee protection, but it considered this fact to be secondary in assessing his credibility and did not change the outcome of his claim. ...