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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. ...

Tax Convention, 1980 [12] and the U.S. Internal Revenue Code [13] have not changed since 1990. ... THE CANADA-UNITED STATES TAX CONVENTION, 1980 Article XVIII- Pensions and Annuities 1. ... The Appellant has shown the subject disability pension is not taxable pursuant to article XVIII the Canada-United States Income Tax Convention, 1980 and subparagraph 110(1)(f)(i) of the Income Tax Act. ...

This fact is indicated in the preamble to the Convention. Accordingly, it is undesirable to look beyond the four corners of the Convention and Protocol when seeking to ascertain the exact meaning of a particular phrase or word therein ...   [17]          The Organisation for Economic Co-operation and Development (OECD) has published Commentaries on its Model Convention with Respect to Taxes on Income and on Capital, July 2008 (the "Model Convention"). ... The Queen, 2009 FCA 57, stated that:   10 The worldwide recognition of the provisions of the Model Convention and their incorporation into a majority of bilateral conventions have made the Commentaries on the provisions of the OECD Model a widely-accepted guide to the interpretation and application of the provisions of existing bilateral conventions (see Crown Forest Industries Ltd. v. ...

Did the Tax Court err in failing to apply Article 4(3) of the Convention? ... One of the purposes of the Convention is to provide certain relief otherwise imposed by a State by avoiding double taxation. [24]   Article 3 of the Convention defines certain terms. ... The Tax Court did not apply and consider the provisions of the Convention to the facts of this case. ...

The relevant provisions of Article IV read as follows:   Canada–United States Tax Convention   Article IV   Residence   1. ... However, under subsection 250(5) of the ITA, the appellant will be deemed not to be a resident of Canada if he is a resident of the US under the Convention, hence the importance of the appellant’s residence status under Article IV of the Convention. ... Lingle did not have an habitual abode in the US for the purposes of the Convention. ...

Paragraph 2 of Article IV of the Canada-Korea Convention provides as follows: 2. ... The Court went on to consider not only the OECD Model Tax Convention but the commentary to the OECD Model Convention (the "OECD Commentary") as well. i. ... The tie-breaker rules in paragraph 2 of Article IV of the OECD Model Convention are the same as in the Canada-Korea Convention. ...

By way of background, I note that Canada is a signatory of the Convention Relating to the Status of Refugees (“Refugee Convention”). Article 1A of the Refugee Convention defines Convention refugees, and the definition has been incorporated into the law of Canada by way of s 96 of the IRPA. ... Interpretation of terms (1) Voluntary re-availment of national protection Article 1 C (1) of the 1951 Convention: “He has voluntarily re-availed himself of the protection of the country of his nationality;” 118. ...

Articles 31 and 32 of the Vienna Convention on the Law of Treaties (Can. ... Canada, [1995] 2 S.C.R. 802; Klaus Vogel, " Klaus Vogel on Double Taxation Conventions " 3rd ed. ... Although the tie-breaker provisions in the Canada-Korean Tax Convention were considered, this part of his analysis is obiter. ...

Lawrence Wolf was assessed taxes payable under the Act on the basis that he had a permanent establishment in Canada for the purposes of the Convention Between Canada and the United States of America with Respect to Taxes on Income and on Capital (1980) (enacted in law in Canada by the Canada-United States Tax Convention Act, 1984, S.C. 1984, c. 20) (Tax Convention). [2]   Lawrence Wolf has appealed this determination. ... Wolfbend does not constitute an “enterprise” for the purposes of the Convention. ... Therefore, the gross revenue test as set out in subparagraph 9(a) of Article V of the Tax Convention would be satisfied. ...