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That Convention clause remained in effect until replaced by Article XII, dealing with tax on royalties, in the Canada—United States Income Tax Convention (1980), enacted ana declared in force August 1984. ... In the event of any inconsistency between the provisions of this Act or of the said Convention and Protocol and the operation of any other law, the provisions of this Act and of the Convention and Protocol shall, to the extent of such inconsistency, prevail. ... Tax Convention are to be given the meaning intended by the parties to the Convention in 1950 when that Article was incorporated by the Protocol amending the Convention of 1942. ...

Section 3 of the Tax Convention Act clearly states that the Convention has the force of law in Canada. ... The OECD Model Tax Convention is the template from which drafters of international tax conventions work. ... Paragraph 1 of Article 26 of the Canada-France Income Tax Convention is identical in all material aspects to Article 26 of the OECD Model Tax Convention. ...

The Convention was incorporated into Canadian law by the Canada-United States Tax Convention Act, 1984, S.C. 1984, c. 20, (the " Convention Act"). [13]      Tax treaties, including the Convention and Third Protocol, have two main purposes. ... There can be no doubt that Convention citizens are a small group for whom the consequences of the retroactive portion of the Convention are very severe. ... The inclusion of Article XXVI A in the Convention addressed a substantial need in the context of the purpose of the Convention as a whole. ...

As explained above, URAP contends that the Convention constitutes an existing body of federal law. ... URAP disagrees that international law treaties such as the Convention must be expressly incorporated by legislation into domestic law. ... In accordance with this doctrine of adoption, URAP concludes that the Convention is federal law without needing to be expressly incorporated by legislation. ...

Secretary  of Treasury or his delegate, the Internal Revenue Service, in accordance with paragraph 4 of Article IV of the Convention.   3.  ... Therefore, subsection 94(3) of the Proposed Rules should have no bearing on the determination of residence under the Convention, because it is based on unrecognized criteria that are dissimilar to those enumerated in paragraph 1 of Article IV of the Convention.                     ... Deputy Attorney General of Canada Montreal, Quebec FOR THE RESPONDENTS   [1] Schedule 1 to the Canada-United States Tax Convention Act, 1984, S.C. 1984, c. 20 (the “ Convention Act ”). [2] Schedule II to the Convention Act. [3] Schedule III to the Convention Act. [4] Schedule IV to the Convention Act; S.C. 1985, s. 3. [5] Schedule V to the Convention Act, S.C. 1997, c. 38 schedule v. [6] Since sometime before the date of counsel’s letter to the CRA that is referred to in paragraph [1] of the text of these reasons and that is in part reproduced in Annex A, successive governments have proposed to repeal and replace section 94 of the Income Tax Act.  ...

These three bilateral conventions are based on the OECD Model Tax Convention on Income and on Capital 2017: OECD Publishing, 2019 [the Model Convention], which provides the following at article 26: The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Convention. ... They all contain clause 26 from the Model Convention. [12] In Canada, the Minister (or authorized representative) is the designated “competent authority” for the application of these conventions. ... The Applicants’ interpretation is not consistent with the wording of the Convention (see also Update to Article 26 of the OECD Model Tax Convention and Its Commentary (Paris: OECD, 2012); as mentioned, the Model Tax Convention and its commentaries are relevant per Pacific Network and Blue Bridge at para 20). [156] She then lists the reasons for her conclusion. ...

The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes covered by the Convention, insofar as the taxation thereunder is not contrary to the Convention. ... The Applicants’ interpretation is not consistent with the wording of the Convention (see also Update to Article 26 of the OECD Model Tax Convention and Its Commentary (Paris: OECD, 2012); as mentioned, the Model Tax Convention and its commentaries are relevant per Pacific Network and Blue Bridge at para 20). [162] Here, I am satisfied that the CRA pursued all reasonable domestic means available, given that: 1. ... As mentioned above, I conclude that the articles of the Convention should be given a broad and liberal interpretation. ...

In my view since the Convention Between Canada and the United States With Respect to Taxes on Income and on Capital, 26 September 1980, Can. T.S. 1984, No. 15.1 (the Convention) is a negotiated agreement between two sovereign countries obviously the parties to the agreement, U.S. and Canada, would want to revisit the agreement in light of the fact that one term has been rendered of no force and effect. [2]      Under Article XXXI paragraph 3, of the Convention, Canada and the U.S. have agreed to consult to try and resolve issues where there has been a significant change in the tax laws of one of the Contracting States which should be accommodated by a modification to the Convention. If the Contracting States cannot satisfactorily resolve the issue, the State seeking the modification may terminate the Convention in accordance with the procedures set out in the Convention. ...

In addition, the Request Submissions explained why the Minister was not barred from doing so by the Canada-Cyprus Income Tax Convention (the “ Cyprus Convention ”). The Cyprus Convention is a bilateral treaty between Canada and Cyprus that stipulates a five-year limitation period for increasing the tax base of a resident of either contracting state, among other things. [24] On November 12, 2019, Mr. ... I therefore find the Minister relied on the Applicant’s failure to seek a Mutual Agreement Procedure under the Cyprus Convention in a manner that does not fetter its discretion under subsection 152(4) of the Act. ...

Evidence was also provided about the Convention on International Civil Aviation, 7 December 1944, 15 UNTS 295 [Convention], including Annex 17 – Safeguarding International Civil Aviation Against Acts of Unlawful Interference [Annex 17]. [41] In Kiss at paragraph 23, the Court noted that Chapter 4.2 of Annex 17 of the Convention, titled Measures relating to access control, requires each contracting state to control access to secure areas at airports to prevent unauthorized entry. ... The evidence regarding training and the Convention appears in just three paragraphs of Kiss. ... This conclusion was only partially dependent on the evidence adduced by the AGC concerning the training of private security personnel or the implementation of Article 17 of the Convention. ...