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  [3]                It is useful to immediately set out the relevant parts of these two provisions: 78. (1) Where an amount in respect of a deductible outlay or expense that was owing by a taxpayer to a person with whom the taxpayer was not dealing at arm’s length at the time the outlay or expense was incurred and at the end of the second taxation year following the taxation year in which the outlay or expense was incurred, is unpaid at the end of that second taxation year, either       (a) the amount so unpaid shall be included in computing the taxpayer’s income for the third taxation year following the taxation year in which the outlay or expense was incurred, or… 78. (1) Lorsqu’une somme, relative à des dépenses déductibles et due par un contribuable à une personne avec laquelle il avait un lien de dépendance au moment où les dépenses ont été engagées et à la fin de la deuxième année d’imposition qui suit celle durant laquelle ces dépenses ont été engagées, n’a pas encore été payée à la fin de la deuxième année d’imposition, il faut:       a) soit inclure la somme ainsi impayée dans le calcul du revenu du contribuable pour la troisième année d’imposition suivant celle au cours de laquelle les dépenses ont été engagées;   [My emphasis]   87(7) Where there has been an amalgamation of two or more corporations after May 6, 1974 and (a) a debt or other obligation of a predecessor corporation that was outstanding immediately before the amalgamation became a debt or other obligation of the new corporation on the amalgamation, and (b) the amount payable by the new corporation on the maturity of the debt or other obligation, as the case may be, is the same as the amount that would have been payable by the predecessor corporation on its maturity, the provisions of this Act (c) shall not apply in respect of the transfer of the debt or other obligation to the new corporation, and (d) shall apply as if the new corporation had incurred or issued the debt or other obligation at the time it was incurred or issued by the predecessor corporation under the agreement made on the day on which the predecessor corporation made an agreement under which the debt or other obligation was issued,     … 87(7) Lorsqu’il y a eu fusion de plusieurs sociétés après le 6 mai 1974 et que: a) d’une part, une dette ou autre engagement d’une société remplacée qui n’avait pas été réglé immédiatement avant la fusion est devenu une dette ou autre engagement de la nouvelle société lors de la fusion; b) d’autre part, le montant que doit payer la nouvelle société à l’échéance de la dette ou de l’engagement est le même que celui que la société remplacée aurait dû payer à l’échéance, les dispositions de la présente loi: c) ne s’appliquent pas à l’égard du transfert de cette dette ou de cet autre engagement à la nouvelle société; d) s’appliquent comme si la nouvelle société avait contracté la dette ou l’engagement au moment où la société remplacée l’a contracté en vertu de la convention conclue le jour où la société remplacée a conclu une convention en vertu de laquelle la dette ou l’engagement a été contracté.    […]   [My emphasis] RELEVANT FACTS [4]                The relevant facts are the subject of an agreed statement of fact which is set out in full in the decision under appeal (reported at 2 007 TCC 668) and need not be reproduced. ...

In January 1989, at the annual convention of Entré’s franchisees, Mr. ... Appeal allowed. 1 ’The 25 per cent tax is reduced to 10 per cent by virtue of article XII of the Canada-United States Income Tax Convention. 2 Book of Evidence, Tab 3. 3 Book of Evidence, Tab 10 and 21. 4 Book of Evidence, Tab 23. ...

Roy went to Italy together for a convention of the APCHQ. (admitted with the clarification that the tickets had been purchased two years prior) 51.    ... Bélanger went on a trip together to Italy for a convention of the APCHQ, which was held from October 6 to 17, 2005, and Lynda Roy continued to sign cheques for payments made to the subcontractors working on the new residence at 163 Du Diamant, Granby, into which Lynda Roy and her spouse moved around December 2005 ...

Income Tax Convention (the "Treaty"). Article XXVIII of the Treaty would limit the tax that the U.S. can impose on a resident of Canada to 15% of periodic pension payments arising in the U.S. ...   [14]     Subparagraph 110(1)(f)(i) of the Act reads as follows:   (i)         an amount exempt from income tax in Canada because of a provision contained in a tax convention or agreement with another country that has the force of law in Canada. ...

I would say, first, that the Band Support Funding program — if it can be said to be an agreement on the sole basis that the Bands “consent” to take the funds and use them for certain basic programs for the benefit of their members, a view which strikes me as stretching the notion of a convention between parties — is certainly not an agreement within the meaning of subparagraph 90(1)(b) of the Act. ... While the word “accord” is in the family of those French words that may be grouped under the English concept expressed by the word “agreement”, such as “contrat”, “arrangement”, “convention”, “entente”, it has a clear connotation to the idea of a reconciliation, of a pact arrived at by the giving and taking of both parties, of a mutual understanding worked out through concessions and compromise, [2] and is therefore a word closely related to treaty. ...

Tax Convention. plaintiff asserts and the defendant denies that each amount so paid or credited was not “a management or administration fee or charge” mentioned in paragraph 212(1)(a) of the Act, being excluded therefrom by subsection 212(4) of the Act. ... The main statutory provisions are these: 212(1) Every non-resident person shall pay an income tax of 25% [15% pursuant to the Tax Convention] on every amount that a person resident in Canada pays or credits, or is deemed by Part I to pay or credit, to him as, on account or in lieu of payment of, or in satisfaction of, (a) a management or administration fee or charge; 212(4) For the purpose of paragraph (1)(a), "management or administration fee or charge” does not include any amount paid or credited or deemed by Part I to have been paid or credited to a non-resident person as, on account or in lieu of payment of, or in satisfaction of, (a) a service performed by the non-resident person if, at the time he performed the service (i) the service was performed in the ordinary course of a business carried on by him that included the performance of such a service for a fee, and (ii) the non-resident person and the payer were dealing with each other at arm's length, or (b) a specific expense incurred by the non-resident person for the performance of a service that was for the benefit of the payer, to the extent that the amount so paid or credited was reasonable in the circumstances. ...

Canadian tax treaties prevail over the provisions of the Income Tax Act to the extent of any inconsistency, subject to the provisions of the Income Tax Conventions Interpretation Act. ... Richardson, "The Interaction Between Bilateral Income Tax Conventions and Canadian Domestic Law", in Brian Arnold and Jacques Sasseville ed., Special Seminar on Canadian Tax Treaties: Policy and Practice (Kingston: International Fiscal Association, 2001) 4:1. [10] I understand Revenue Rulings are similar to Interpretation Bulletins issued by CCRA, they represent the opinion of the U.S. ...

Subparagraph 110(1)(f)(i) permits a deduction for "an amount exempt from income tax in Canada because of a provision contained in a tax convention or agreement with another country that has the force of law in Canada". ... (f)... any amount that is (i) an amount exempt from income tax in Canada because of a provision contained in a tax convention or agreement with another country that has the force of law in Canada, [...] to the extent that it is included in computing the taxpayer's income for the year; [24]     In this case, the Minister assessed the appellant's TIEC under subparagraph 217(3)(b)(i) to be $5,079.51 in 2000 and $5,232.00 in 2001. ...

The Refugee Protection Division rejected the Applicant’s claim for refugee status and found that she was not a Convention Refugee and was not a person in need of protection.  ... Justice Patrick Mahoney of the Federal Court of Canada- Appeal Division. [21]            That case involved a judicial review of a finding that the applicant was not a convention refugee.  ...

Section 214 provides that decisions at the final level in the grievance process are final and binding. 208. (1) Subject to subsections (2) to (7), an employee is entitled to present an individual grievance if he or she feels aggrieved (a) by the interpretation or application, in respect of the employee, of (i) a provision of a statute or regulation, or of a direction or other instrument made or issued by the employer, that deals with terms and conditions of employment, or (ii) a provision of a collective agreement or an arbitral award; or (b) as a result of any occurrence or matter affecting his or her terms and conditions of employment (2) An employee may not present an individual grievance in respect of which an administrative procedure for redress is provided under any Act of Parliament, other than the Canadian Human Rights Act. 208. (1) Sous réserve des paragraphes (2) à (7), le fonctionnaire a le droit de présenter un grief individuel lorsqu’il s’estime lésé  : a) par l’interprétation ou l’application à son égard : (i) soit de toute disposition d’une loi ou d’un règlement, ou de toute directive ou de tout autre document de l’employeur concernant les conditions d’emploi, (ii) soit de toute disposition d’une convention collective ou d’une décision arbitrale; b) par suite de tout fait portant atteinte à ses conditions d’emploi   (2) Le fonctionnaire ne peut présenter de grief individuel si un recours administratif de réparation lui est ouvert sous le régime d’une autre loi fédérale, à l’exception de la Loi canadienne sur les droits de la personne.   214. ...   (2) Sont exclues du champ des conventions collectives toutes les matières régies par le programme de dotation en personnel.   56. (1) La Commission de la fonction publique peut préparer — ou faire préparer — à l’intention de l’Agence un rapport sur la conformité du programme de dotation avec les principes énoncés dans le résumé du plan d’entreprise; elle envoie une copie du rapport au vérificateur général et au Conseil du Trésor ...