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Question 2   No other provisions in the [Tax] Convention apply in this appeal because the premium for health insurance is not a tax within the meaning of the Convention. Article 2 states that the Convention applies only to levies that are “taxes” on income:   Article 2 [of the Tax Convention]   Taxes Covered   1.       ... Klaus Vogel et al., Klaus Vogel on Double Taxation Conventions, 3rd ed. ...

The Convention [7]                 Canada and the United States are parties to the Convention Between Canada and the United States of America with respect to Taxes on Income and on Capital, as amended by the Protocols signed June 14, 1983 and March 28, 1984 (the "Convention"). ... It could jeopardize working relations between Canada and the United States under the Convention. [19]            The second requirement of paragraph 13(1)(a) is that the information must have been obtained in confidence. [20]            All information exchanged under Article XXVII of the Convention relating to Article XXVIA of the Convention is treated as secret by both CCRA and the IRS. ... The information requested is about information exchanged under the Convention, and therefore, it should be treated in the same manner as information exchanged under the Convention. ...

Income Tax Convention, the appellant should be considered a resident of the United States and that the convention prevails over the Act. ... Income Tax Convention, as applicable for the taxation years at issue, which read as follows: CANADA-UNITED STATES TAX CONVENTION ACT, 1984 CONVENTION APPROVED 3.(1) The Convention is approved and declared to have the force of law in Canada during such period as, by its terms, the Convention is in force. ... Income Tax Convention will dispose of the question of the appellant's residency. ...

  [5]               Article 18(2)(d) of the Canada-Switzerland Tax Convention reads as follows:   18.2 Notwithstanding anything in this Convention   …   (d) alimony and other similar payments arising in a Contracting State and paid to a resident of the other Contracting State who is subject to tax therein in respect thereof, shall be taxable only in that other State ... Rolf may claim this amount as a deduction on line 256 of his tax return because of the provisions of the Convention between Canada and Switzerland ...   [10]          In the present circumstances, the Appellant’s situation does not fall within the ambit of Article 18(2)(d) of the Canada-Switzerland Tax Convention because he had no tax liability in respect of the child support payments paid in 2008 and 2009. ...

Interpretation of tax conventions: [28] Tax conventions must be given a liberal interpretation with a view to implementing the true intentions of the parties (Crown Forest Industries Ltd. v. ... Subsection 6(1) of the Tax Convention: [30] Subsection 6(1) of the Tax Convention provides that "[i]ncome from immovable property... may be taxed in the Contracting State in which such property is situated. ... Section 23 of the Tax Convention [34] The preamble in the Tax Convention expressly states the purpose of the Tax Convention, which is to avoid double taxation: "Desiring to conclude a Convention for the avoidance of double taxation... with respect to taxes on income... ...

The Convention, and two subsequent amending protocols are Schedule I and Schedules II and III referred to in and implemented by the Canada-United States Tax Convention Act, 1984, S.C. 1984, c. 20, 32-33 Elizabeth II. That statute provides: 3.(1) The Convention is approved and declared to have the force of law in Canada during such period as, by its terms, the Convention is in force. (2) In the event of any inconsistency between the provisions of this Act, or the Convention, and the provisions of any other law, the provisions of this Act and the Convention prevail to the extent of the inconsistency. ... Strict interpretation of tax conventions has been repudiated in The Queen v. ...

It is submitted that this is the proper interpretation of the Convention, notwithstanding that the omission of one sentence from the O.E.C.D. model convention could raise an inference that "taxation" in the Convention could include taxation of a single source of income. 41. ... Income Tax Convention (1980). The latter portion of Article IV is identical to Article 4, paragraph 1 of the Canada-Japan Income Tax Convention. ... However, I would like to make a few comments with respect to the mutual agreement process and the "tie breaker" rules in the Canada-Japan Income Tax Convention. [153]        Article 4 of paragraph 2 of the Canada-Japan Income Tax Convention, and The Protocol to the Convention state: 1.                     ...

His claim for exemption was based on Article XIV of the Canada-United States Income Tax Convention (1980) (the "Convention"), enacted as Schedule I to the Canada-United States Convention Act, 1984, S.C. 1984, c. 20. [2]      The Crown took the position that Article XIV of the Convention did not apply, and assessed tax on the income. ... The weight to be given to any particular factor will depend on the circumstances of the case. [11]      A useful starting point for the interpretation of Article XIV of the Convention is the comparable Article 14 of the 1977 OECD Model Convention. ... Dudney did not have a fixed base available to him in Canada in 1994 and 1995, and that Article XIV of the Convention entitles him to the exemption he has claimed. ...

This application concerns a decision of the Refugee Appeal Division [RAD] dated November 7, 2018, confirming the decision of the Refugee Protection Division [RPD] dated December 19, 2017. [2]   This case raises issues with respect to section 98 of the IRPA, which incorporates Article 1E of the United Nations Convention Relating to the Status of Refugees [Convention]. ... Relevant provisions: section 98 of IRPA and Article 1(E) of the Convention [20]   The following provision of the Act is relevant in this case: Exclusion – Refugee Convention Exclusion par application de la Convention sur les réfugiés 98 A person referred to in section E or F of Article 1 of the Refugee Convention is not a Convention refugee or a person in need of protection. 98 La personne visée aux sections E ou F de l ’ article premier de la Convention sur les réfugiés ne peut avoir la qualité de réfugié ni de personne à protéger. [21]   Furthermore, the following provision of the Convention states: Article 1- Definition of the term “ refugee ” Article 1.- Définition du terme « réfugié » E. ... First, they argue that they did not enjoy the same rights and obligations as Brazilian citizens and that the Convention therefore did not apply. ...

Section 3 of the Income Tax Conventions Interpretation Act is to a similar effect. ... Canada, [1995] 2 S.C.R. 802; Klaus Vogel, “ Klaus Vogel on Double Taxation Conventions ” 3rd ed. ... In such a case, the application of the Convention to the partnership as such would be refused, unless a special rule covering partnerships were provided for in the Convention. ...