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Counsel for plaintiff referred the Court to the provisions of Article Vill of the Canada-US Tax Convention Act, 7 Geo VI c 24 which reads as follows: Gains derived in one of the contracting States from the sale or exchange of capital assets by a resident or a corporation or other entity of the other contracting State shall be exempt from taxation in the former State, provided such resident or corporation or other entity has no permanent establishment in the former State. ... A deemed disposition is a fiction created by the statute for a specific purpose and herein only for what is known as the departure tax, whereas in my opinion, the reference to sale and exchange in Article VIII of the Convention means sale and exchange as they take place in the course of events and not as a fiction created by statute. ...

Canada, 2007 FC 323             Date: 20070326   Docket: IMM-3257-06 Citation: 2007 FC 323 [ENGLISH TRANSLATION] Montréal, Quebec, March 26, 2007 PRESENT: The Honourable Madam Justice Tremblay-Lamer    BETWEEN: MYRNA RIVAS Applicant and   THE MINISTER OF CITIZENSHIP AND IMMIGRATION   Respondent       REASONS FOR JUDGMENT AND JUDGMENT   [1]                This is an application for judicial review of a decision by the Refugee Protection Division (RPD) of the Immigration and Refugee Board whereby the applicant is not a Convention refugee or a person in need of protection, as defined in sections 96 and 97 of the Immigration and Refugee Protection Act, S.C. 2001, c. 27 (the Act) ...

En juillet 1978, tout comme les quelque 500 autres agents, il a reçu de son employeur un montant forfaitaire de $2,500 suite à une lettre d'entente concernant le remboursement des repas des agents, laquelle lettre fait partie de la Convention collective de travail 77-81 entre le gouvernement du Québec et le Syndicat des agents de la paix de la fonction publique. ... Avant la convention de 1978 ils étaient remboursés par l'employeur s'ils se trouvaient à dix milles ou plus en dehors de la ville à l'heure d’un repas au taux de $2.75 pour un goûter sur le pouce; $4.75 et $6.50 pour le dîner et le souper au restaurant. ... Finalement, la Convention ne prévoit pas que les agents quittant leur emploi ou prenant leur retraite après réception du $2,500 doivent retourner ce montant ou aucune portion de ce montant, à l'employeur. ...

  [6]                The Board first found there was no connection between the principal applicant’s alleged fear and one of the five Convention grounds. ...   [7]                First, the principal applicant argues that the Board erred in finding that there was no connection between the fear alleged by the principal applicant and one of the five Convention grounds. ... Assessing subjective fear may be based on the principal applicant’s behaviour, such as the delay in leaving the country of persecution or torture, the voluntary return to the country of persecution, failure to seek protection in a country that is signatory to the Convention and the delay in seeking protection in Canada. ...

Procedural History [5]   The Refugee Protection Division [RPD] heard the Applicants’ claims and concluded they were not Convention refugees in a decision published August 29, 2016. ... Relevant Dispositions [20]   The following dispositions are relevant in this case: Convention refugee Définition de réfugié 96 A Convention refugee is a person who, by reason of a well-founded fear of persecution for reasons of race, religion, nationality, membership in a particular social group or political opinion, 96 A qualité de réfugié au sens de la Convention — le réfugié — la personne qui, craignant avec raison d’être persécutée du fait de sa race, de sa religion, de sa nationalité, de son appartenance à un groupe social ou de ses opinions politiques : (a) is outside each of their countries of nationality and is unable or, by reason of that fear, unwilling to avail themself of the protection of each of those countries; or a) soit se trouve hors de tout pays dont elle a la nationalité et ne peut ou, du fait de cette crainte, ne veut se réclamer de la protection de chacun de ces pays; (b) not having a country of nationality, is outside the country of their former habitual residence and is unable or, by reason of that fear, unwilling to return to that country. b) soit, si elle n’a pas de nationalité et se trouve hors du pays dans lequel elle avait sa résidence habituelle, ne peut ni, du fait de cette crainte, ne veut y retourner. Person in need of protection Personne à protéger 97 (1) A person in need of protection is a person in Canada whose removal to their country or countries of nationality or, if they do not have a country of nationality, their country of former habitual residence, would subject them personally 97 (1) A qualité de personne à protéger la personne qui se trouve au Canada et serait personnellement, par son renvoi vers tout pays dont elle a la nationalité ou, si elle n’a pas de nationalité, dans lequel elle avait sa résidence habituelle, exposée : (a) to a danger, believed on substantial grounds to exist, of torture within the meaning of Article 1 of the Convention Against Torture; or a) soit au risque, s’il y a des motifs sérieux de le croire, d’être soumise à la torture au sens de l’article premier de la Convention contre la torture; (b) to a risk to their life or to a risk of cruel and unusual treatment or punishment if b) soit à une menace à sa vie ou au risque de traitements ou peines cruels et inusités dans le cas suivant : (i) the person is unable or, because of that risk, unwilling to avail themself of the protection of that country, (i) elle ne peut ou, de ce fait, ne veut se réclamer de la protection de ce pays, (ii) the risk would be faced by the person in every part of that country and is not faced generally by other individuals in or from that country, (ii) elle y est exposée en tout lieu de ce pays alors que d’autres personnes originaires de ce pays ou qui s’y trouvent ne le sont généralement pas, (iii) the risk is not inherent or incidental to lawful sanctions, unless imposed in disregard of accepted international standards, and (iii) la menace ou le risque ne résulte pas de sanctions légitimes — sauf celles infligées au mépris des normes internationales — et inhérents à celles-ci ou occasionnés par elles, (iv) the risk is not caused by the inability of that country to provide adequate health or medical care. ...

Thirdly, that where the non-resident taxpayer does not elect to be treated as a Canadian taxpayer, his liability for tax is limited by the Canada-USA Tax Convention Act 1943, SC 1943-44, c 21, as amended and in particular, section XIIIA(2), which takes precedence over the relevant provisions of the Income Tax Act, if a conflict exists between them: ARTICLE XIII A. 2. ... Jackett, CJ, said at 15 [5047]: Apart from the Convention, as it appears to me, the situation is that, at the time of the Tax Convention, a non-resident could elect, in respect of a year when he was paid an amount as rent on real property in Canada, to file a return under Part I, in which event he became liable to pay tax under Part I as though the real property in Canada were his only source of income and he was not bound to file such a return in respect of a subsequent year when he disposed of the property so as to become liable to “recapture”, but, after 1955, if a non-resident so elected to pay tax under Part I in respect of a year when he was paid such an amount as rent, it carried with it a liability, by virtue of the new section 110(5), to file a return in respect of the year of disposition and to pay any tax arising from the “recapture” provision in section 20(1). In my view the application of section 110, including subsection (5), involves “tax treatment” of “rentals from real property derived from sources within Canada” less favourable that that accorded by the old section 99 and is excluded in the case of persons resident in the United States by the Canada-United States of America Tax Convention. ...

Ineligibility Irrecevabilité 101 (1) A claim is ineligible to be referred to the Refugee Protection Division if 101 (1) La demande est irrecevable dans les cas suivants : (e) the claimant came directly or indirectly to Canada from a country designated by the regulations, other than a country of their nationality or their former habitual residence; or e) arrivée, directement ou indirectement, d’un pays désigné par règlement autre que celui dont il a la nationalité ou dans lequel il avait sa résidence habituelle; Regulations Règlements 102 (1) The regulations may govern matters relating to the application of sections 100 and 101, may, for the purposes of this Act, define the terms used in those sections and, for the purpose of sharing responsibility with governments of foreign states for the consideration of refugee claims, may include provisions 102 (1) Les règlements régissent l’application des articles 100 et 101, définissent, pour l’application de la présente loi, les termes qui y sont employés et, en vue du partage avec d’autres pays de la responsabilité de l’examen des demandes d’asile, prévoient notamment: (a) designating countries that comply with Article 33 of the Refugee Convention and Article 3 of the Convention Against Torture; a) la désignation des pays qui se conforment à l’article 33 de la Convention sur les réfugiés et à l’article 3 de la Convention contre la torture; The following dispositions from the IRPR are also relevant: Definitions Définitions 159.1 The following definitions apply in this section and sections 159.2 to 159.7. 159.1 Les définitions qui suivent s’appliquent au présent article et aux articles 159.2 à 159.7. family member, in respect of a claimant, means their spouse or common-law partner, their legal guardian, and any of the following persons, namely, their child, father, mother, brother, sister, grandfather, grandmother, grandchild, uncle, aunt, nephew or niece. membre de la famille  À l’égard du demandeur, son époux ou conjoint de fait, son tuteur légal, ou l’une ou l’autre des personnes suivantes: son enfant, son père, sa mère, son frère, sa sœur, son grand-père, sa grand-mère, son petit-fils, sa petite-fille, son oncle, sa tante, son neveu et sa nièce. ...

(It is to be noted that, for taxpayers residing in the United States, the rate of tax has been fixed at 15 per cent in lieu of 25 per cent by virtue of a Canada-US tax convention.) ... Articles Il and III of the schedule to The Canada-United States of America Tax Convention Act, 1943 read as follows: Article II For the purposes of this Convention, the term “industrial and commercial profits” shall not include income in the form of rentals and royalties, interest, dividends, management charges, or gains derived from the sale or exchange of capital assets. ... Finally, the authority for imposing taxation cannot be founded, as the defendant seemed to argue, on the Canada-US Tax Convention but only on the Income Tax Act and Regulations. ...

[FN2: <p>Schedule B, Article II(f) to<em>An Act to Amend the Canada-United States of America Tax Convention Act</em>, 1943, and the<em>Canada-United States of America Tax Convention Act</em>, 1944, SC 1950, c 27. ... See Schedule B to<em>An Act to Amend the Canada-United States of America Tax Convention Act</em>, 1943, and the<em>Canada-United States of America Tax Convention Act</em>, 1944, SC 1950, c 27, particularly Article IV. ... The Minister, before us, relied on this Convention in support of his submission that the warrants also had their situs in Canada. ...

This convention was approved and declared to have the Force of law in Canada by the Canada-United States of America Tax Convention Act, 1943. Subsequent amendments to the Convention were also approved and declared to have the force of law in Canada by statutes duly enacted by the Parliament of Canada. ... On the other hand, the Canada-US Reciprocal Tax Convention was by statute approved and declared to have the force of law in Canada. ...