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Interpreting the 1942 Convention The basic principles to be applied in interpreting the 1942 Convention or any bilateral tax treaty are those found in articles 31 & 32 of the Vienna Convention on the Law of Treaties. ... The relevant commentaries on the OECD Convention were drafted after the 1942 Convention and therefore their relevance becomes somewhat suspect. ... Article 7(3) of the OECD Convention is similar in effect to the second paragraph of Article III(1) of the 1942 Convention. ...

The Tax Convention has force of law in Canada pursuant to section 19 of the Act to Implement Conventions Between Canada and Morocco, Canada and Pakistan, Canada and Singapore, Canada and the Philippines, Canada and the Dominican Republic and Canada and Switzerland for the Avoidance of Double taxation with respect to Income Tax, S.C. 1977, c. 29 and section 12 of the Tax Conventions Implementation Act, 2013, S.C. 2013, c. 27. [5] The appellants judicially challenged the legality of the RFIs on a number of grounds. ... It sets out what the requesting State “shall provide” to the competent authority when making a RFI under Article 25 of the Tax Convention. ... In any event, as pointed out by the respondent, according to section 14 of the Tax Conventions Implementation Act, the Tax Convention supersedes Canadian law “to the extent of the inconsistency”. [48] As observed by the Federal Court, the information that forms part of an RFI is not left in the open as paragraph 2 of Article 25 of the Tax Convention holds the Swiss Authorities to secrecy with respect to that information. ...

It could jeopardize working relations between Canada and the United States under the Convention. [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. ... Tax convention information and tax convention are defined in the following broad terms: For purposes of this section- (1) Tax convention information The term "tax convention information" means any- (A) agreement entered into with the competent authority of one or more foreign governments pursuant to a tax convention, (B) application for relief under a tax convention, (C) background information related to such agreement or application, (D) document implementing such agreement, and (E) other information exchanged pursuant to a tax convention which is treated as confidential or secret under the tax convention. (2) Tax convention The term "tax convention" means- (A) any income tax or gift and estate tax convention, or (B) any other convention or bilateral agreement including multilateral conventions and agreements and any agreement with a possession of the United States providing for the avoidance of double taxation, the prevention of fiscal evasion, non-discrimination with respect to taxes, the exchange of tax relevant information with the United States, or mutual assistance in tax matters.                                                                                                                                            ... I can see a desire on the part of the parties to the Convention to shield behind secrecy and to treat as confidential all information exchanged under the Convention. ...

Article 31 of the Vienna Convention on the Law of Treaties (1969) to which Canada subscribed governs the general rule of interpretation to be applied. ... That section reads: Notwithstanding the provisions of a convention or the Act giving the convention the force of law in Canada, it is hereby declared that the law of Canada is that, to the extent that a term in the convention is Par dérogation à toute convention ou à la loi lui donnant effet au Canada, le droit au Canada est tel que les expressions appartenant aux catégories ci-dessous s'entendent, sauf indication contraire du contexte, au sens qu'elles ont pour l'application de la Loi de l'impôt sur le revenu compte tenu de ses modifications, et non au sens qu'elles avaient pour cette application à la date de la conclusion de la convention ou de sa prise d'effet au Canada si, depuis lors, leur sens pour la même application a changé. Les catégories en question sont: (a) not defined in the convention, a) les expressions non définies dans la convention; (b) not fully defined in the convention, or b) les expressions non définies exhaustivement dans la convention; (c) to be defined by reference to the laws of Canada, c) les expressions à définir d'après les lois fédérales. that term has, except to the extent that the context otherwise requires, the meaning it has for the purposes of the Income Tax Act, as amended from time to time, and not the meaning it had for the purposes of the Income Tax Act on the date the convention was entered into or given the force of law in Canada if, after that date, its meaning for the purposes of the Income Tax Act has changed. ...

Here, I will simply provide a general description of some essential elements. [6] Since 1975, Canada and France have been parties to the Convention that is based on the Organization for Economic Co-operation and Development (OECD) Model Tax Convention on Income and on Capital. ... Article 26 of the Convention provides that the competent authorities of the Contracting States shall exchange information that is foreseeably relevant for carrying out the provisions of the Convention. ... The judge interpreted the Convention correctly, and the appellant did not persuade me that, if applicable, any potential assessment by France would run counter to the Convention. [53] For all these reasons, I would dismiss the appeal with costs. ...

T.S. 2010 No. 3) (Bunkers Convention), which is one of the ten articles of the Bunkers Convention that were given force of law in Canada by section 69 of the MLA. Articles 1 to 10 of the Bunkers Convention are included at Schedule 8 of the MLA. ... Time from which interest accrues (2) Interest accrues on a claim under this Part (a) if the claim is based on paragraph 77(1)(a) or on Article III of the Civil Liability Convention or Article 3 of the Bunkers Convention, from the day on which the oil pollution damage occurs; (b) if the claim is based on section 51 or 71 or paragraph 77(1)(b) or (c), or on Article III of the Civil Liability Convention or Article 3 of the Bunkers Convention as they pertain to preventive measures, (i) in the case of costs and expenses, from the day on which they are incurred, or (ii) in the case of loss or damage, from the day on which the loss or damage occurs; or (c) if the claim is based on section 107, from the time when the loss of income occurs. ...

  [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). ...

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. ...

Income Tax Convention (1980) (the “Convention”) as amended, he was not, for tax purposes, considered to be a resident of Canada during the years at issue.  ... Income Tax Convention (1980) was enacted as Schedule I to the Canada-United States Tax Convention Act, 1984, S.C. 1984 c. 20.  ... The penultimate paragraph of the Convention expressly states that the Convention was “done in the French and English languages, each text being equally authentic”.  ...