Search - convention

It therefore found that the applicant was excluded under Article 1E of the Convention. ... 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. ... Indeed, section 98 of the IRPA clearly indicates that a person referred to in Article 1E of the Convention is excluded and is not a Convention refugee or a person in need of protection. ...

The Respondent asserted that it could argue the constitutionality of the Convention Between Canada and the United States With Respect to Taxes on Income and on Capital, 1980, as amended (hereafter, the Convention), but that its only role relative to the tax debt was assistance to the IRS in collection of taxes owing in the United States. ... If the debt does not exist under the Convention, the IRS is powerless to ask the Respondent for assistance. ... The motivation for that term likely flowed from the wish to preclude any potential weakening of the Convention. ...

Article 26 of the Convention, under the heading “Exchange of Information”, reads as follows: 1. ... For the Convention to apply to the Trusts, the settlor must be domiciled in France, the trust property must be situated in France, or the Trusts must be residents of France within the meaning of the Convention, none of which are the case here. ... Moreover, the Convention cannot give more powers to a State than it would have under its domestic law. ...

Income Tax Convention (1980), more particularly subparagraphs 4(a) and (b) of article XXIV which provide as follows:      4. ... Under the terms of the Convention, the Minister is obligated to allow a deduction from tax in respect to profits, income or gains which arise or are deemed to arise in the U.S. ... JUDGE OTTAWA, Ontario July 20, 2000__________________ 1 S.C. 1970-71-72, c. 63. 2 Convention with respect to taxes on income and on capital, signed at Washington on September 26, 1980. ...

T.S. 1984 No. 15 (as implemented by the Canada-United States Tax Convention Act, 1984, S.C. 1984, c. 20) (the Canada-U.S. ... Tax Treaty provides that the competent authorities of the contracting States “shall exchange such information as may be relevant for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes to which this Convention applies …”. ... Incompatibilité —  exception (2)   Les dispositions de la Loi sur l’interprétation des conventions en matière d’impôts sur le revenu l’emportent sur les dispositions incompatibles de l’Accord. ...

The plaintiff disagrees, and says that in any event, the exemption in Article VIA of the Convention applies. ... Canada-United States of America Tax Convention Act, 1943: 3. 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. 13 I find it necessary, as well, to consider other sections of the Income Tax Act and to refer briefly to that elusive word “income” as used in the statute. ... The word “pensions” as used in the Convention should, I think, be liberally interpreted. ...

Applicable law [16]            According to section 98 of the Act, a person referred to in sections E or F of Article 1 of the Refugee Convention is not a Convention refugee or a person in need of protection. Section F of Article 1 of the Refugee Convention reads as follows: F.         The provisions of this Convention shall not apply to any person with respect to whom there are serious reasons for considering that: (a)         he has committed a crime against peace, a war crime, or a crime against humanity, as defined in the international instruments drawn up to make provision in respect of such crimes; (b)         he has committed a serious non-political crime outside the country of refuge prior to his admission to that country as a refugee; (c)         he has been guilty of acts contrary to the purposes and principles of the United Nations. [17]            As indicated above, section F(a) of Article 1 of the Refugee Convention is germane in this case. ...

Tax Convention Act, 1984 (the “Tax Convention Act’, S.C. 1984, c. 20), when read with the Convention, for the legal compulsion of information or production of documents sought by the U.S. ... As indicated above, the Convention was incorporated into Canada's domestic law by virtue of the Tax Convention Act. ... Section 3 of the Tax Convention Act clearly states that the Convention has the force of law in Canada. ...

The material provisions of the Act implementing the Convention are sections 2 and 3. 2. ... The guarantee fees paid to the plaintiff are not interest within the terms of the Canada-US Tax Convention. Paragraph 214(15)(a) of the Income Tax Act deeming them to be interest is inconsistent with the Convention and, by virtue of section 3 of the Act that makes the Convention part of Canada’s domestic law, paragraph 214(15)(a) cannot apply to guarantee fees subject to the Convention. ...

P-3] read: Teachers’ conventions 105(1) The Association, through its convention associations, may plan, organize or authorize annual teachers’ conventions to be held on teaching days. (2) The object of the teachers’ conventions shall be to maintain and improve the knowledge, skill and competence of teachers. 106 Except as otherwise approved by a convention association pursuant to Bylaw 108, all active members shall attend the annual teachers’ convention of the local association as planned, organized or authorized by its convention association. 107 The duties, organization and operation of each convention association shall be as set out in the standard constitution for convention associations, which shall be subject to modifications approved by the Provincial Executive Council. 108 A convention association, through its convention board, may in special circum stances grant permission to active members of the Association to attend alternate professional development activities rather than their annual teachers convention. ... P-1]: Attendance at Convention Teachers have a legal as well as a professional obligation to attend their annual teachers’ convention. ... The ATA, through convention associations, has the responsibility for authorizing, plan ning, conducting, and evaluating annual teachers’ conventions for its members. ...