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Certain classes of taxpayers can still invoke paragraph 98(5)(d) of the Income Tax Act if they meet the conditions set out in the transitional provisions. 6 Subsections 26(4) and (5), of the transitional provisions, with the relevant parts reproduced in bold, read thus in context with section 26: 26.(1) Subparagraph 98(3)(b)(ii) of the said Act is repealed and the following substituted therefor: (ii) where the amount determined under subparagraph (a)(i) exceeds the amount determined under subparagraph (a)(ii), the amount determined under paragraph (c) in respect of his undivided interest in the property; (2) Paragraph 98(3)(d) of the said Act is repealed. (3) Subparagraph 98(5)(b)(ii) of the said Act is repealed and the following substituted therefor: (ii) where the amount determined under subparagraph (a)(i) exceeds the amount determined under subparagraph (a)(ii), the amount determined under paragraph (c) in respect of the property; (4) Paragraph 98 (5)(d) of the said Act is repealed. (5) Subsections (1) to (4) are applicable with respect to property received by a member of a partnership where (a) the property was acquired by the partnership after December 4, 1985, otherwise than pursuant to an agreement in writing entered into before that date, (b) the property is received in satisfaction of an interest in the partnership acquired by the member after December 4, 1985, otherwise than (i) pursuant to an agreement in writing entered into on or before that date, or (ii) from a person with whom the member was not dealing at arm's length, where the interest in the partnership has not been acquired in an arm's length transaction after December 4, 1985, otherwise than pursuant to an agreement in writing entered into on or before that date, or (c) the property is received in satisfaction of an interest in the partnership that was owned by a corporation at a time when control thereof was acquired (otherwise than by virtue of an acquisition described in paragraph 256(7)(a) of the said Act) after December 4, 1985, otherwise than pursuant to an agreement in writing entered into on or before that date, and, for the purpose of subparagraph (b)(ii), the references to “arm's length” shall be interpreted as though the said Act were read without reference to paragraph 251(5)(b) thereof. 26.(1) Le sous-alinéa 98(3) b)(ii) de la même loi est abrogé et remplacé par ce qui suit: (ii) lorsque le montant déterminé en vertu du sous-alinéa a)(i) dépasse le montant déterminé en vertu du sous-alinéa a)(ii), le montant déterminé en vertu de l'alinéa c) relativement à sa participation indivise dans ces biens; (2) L'alinéa 98(3) d) de la même loi est abrogé. (3) Le sous-alinéa 98(5) b)(ii) de la même loi est abrogé et remplacé par ce qui suit: (ii) lorsque la somme déterminée en vertu du sous-alinéa a)(i) dépasse la somme déterminée en vertu du sous-alinéa a)(ii), la somme déterminée en vertu de l'alinéa c) relativement aux biens; (4) L'alinéa 98 (5) d) de la même loi est abrogé. (5) Les paragraphes (1) à (4) s'appliquent aux biens reçus par une personne qui était membre d'une société, à condition: a) qu'ils aient été acquis par la société après le 4 décembre 1985 autrement que conformément à une convention écrite conclue avant le 4 décembre 1985; b) qu'ils soient reçus en paiement d'une participation dans la société que le membre a acquise après le 4 décembre 1985 autrement que: (i) conformément à une convention écrite conclue avant le 5 décembre 1985, ou (ii) d'une personne avec qui le membre avait un lien de dépendance, lorsque la participation dans la société a été acquise dans le cadre d'une opération avec lien de dépendance après le 4 décembre 1985 autrement que conformément à une convention écrite conclue avant le 5 décembre 1985; ou c) qu'ils soient reçus en paiement d'une participation dans la société, qu'une corporation avait à la date, postérieure au 4 décembre 1985, où le contrôle de la corporation a été acquis- sauf s'il l'a été par suite d'une acquisition visée à l'alinéa 256(7) a) de la même loi- autrement que conformément à une convention écrite conclue avant le 5 décembre 1985. ...

But the King never had any rights against you but to such parts of the Country as had been fairly ceded by yourselves with our own free consent by Public convention and sale. ... Under the Vienna Convention on the Law of Treaties, a third party being referred to is a third State. Article 34 of the Convention reads:      A treaty does not create either obligations or rights for a third State without its consent.               ...

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 circumstances 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, planning, conducting, and evaluating annual teachers" conventions for its members. ...

Section 3 of the Canada-United States Tax Convention Act, 1943, S of C, c. 21 reads as follows: 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. ... There are 26 concluded and 10 proposed tax conventions, treaties or agreements between Canada and other nations of the world. ... 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. ...

The competent authorities of the contracting states shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the contracting states concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention.... 2. ... In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a contracting state the obligation: (a) To carry out administrative measures at variance with the laws and administrative practice of that or of the other contracting state; (b) To supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other contracting state; or 3.(1) The Convention is approved and declared to have the force of law in Canada during such period as, by its terms, the Convention is in force. (2) In the event of any inconsistency between the provisions of this Act, or the Convention, and the provisions of any other law, the provisions of this Act and the Convention prevail to the extent of the inconsistency. (3) The Minister of National Revenue may make such regulations as are necessary for the purpose of carrying out the Convention or for giving effect to any of the provisions thereof. ... Attorney General of Canada, [1991] 2 C.T.C. 70, 91 D.T.C. 5424 (F.C.T.D.); [1992] 2 C.T.C. 356, 92 D.T.C. 6567 (F.C.A.), Joyal J. of this Court held that section 231.2 of the Income Tax Act, read with section 3 of the Convention Act and Article XXVII of the Convention, empowers the Minister to issue a requirement for the information sought by the U.S. authorities. ...

Consequently, the applicant is subject to Article 1E of the Convention [17]   The RPD also analyzed the male applicant’s fear of returning to Brazil. ... RAD decision [22]   The RAD confirmed the RPD’s reasoning and conclusions that the male applicant is covered by 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. ...

In this regard the plaintiff made various arguments, which may be summarized as follows: the conditions set forth in Article 15 of the Convention have been met; using section 7 of the Income Tax Act to interpret the language of Article 15 of the Convention means that benefits received on realization of share purchase option rights are “salaries, wages and other similar remuneration” as provided in Article 15 of the Convention; the Convention must be given a broad and liberal interpretation; the Convention must be applied before any domestic legislation to the same effect; and a presumption created by domestic legislation is inconsistent with the provisions of the Convention. ... As the wording wages, salaries and other remuneration" is not defined anywhere in the Convention, reference must accordingly be made to the Income Tax Act to determine its meaning as provided in Article 3(2) of the Convention. ... As Article 15 of the Convention refers only to “remuneration”, and we are dealing with income other than remuneration in the case at bar, it contended, the Convention cannot apply here as a solution to the first point at issue. ...

There is no definition of the term “Industrial and commercial profits” in such convention. In such event paragraph 11(2) of the convention refers the interpretation to the laws of Canada. ... 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. ...

Relevant statutory and international convention provisions Canada-U.S. ... Income Tax Convention (1980). Articles 31 and 32 of the Vienna Convention on the Law of Treaties (Can. ... In sum, the intentions of the drafters of the Convention and the other extrinsic materials demonstrate that Norsk is not a resident under the Convention. ...

This makes the meaning of this subsection clearer and closer to what is the purpose of all such conventions. ... The Vienna Convention on the Law of Treaties, to which both Canada and the Netherlands are parties, contains the general rules of interpretation of international conventions. ... The amendments made in 1962 and 1965 to the Canada Income Tax Act (supra) contravene the provisions of the Canada-Netherlands Income Tax convention and are therefore ineffective to abrogate the provisions of Article IV(5) of such convention. ...