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The estate claimed exemption from taxation pursuant to Article VIII of the Canada-US Tax Convention. ... There are twenty-six concluded and ten proposed tax conventions, treaties or agreements between Canada and other nations of the world. ... 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. ...

Exclusion par application de la Convention sur les réfugiés Exclusion — Refugee Convention 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. 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. Irrecevabilité Ineligibility 101 (1) La demande est irrecevable dans les cas suivants : 101 (1) A claim is ineligible to be referred to the Refugee Protection Division if […] … d) reconnaissance de la qualité de réfugié par un pays vers lequel il peut être renvoyé; (d) the claimant has been recognized as a Convention refugee by a country other than Canada and can be sent or returned to that country; Convention des Nations Unies relatives au statut des réfugiés United Nations Convention Relating to the Status of Refugees Article premier.- Définition du terme "réfugié" Article 1- Definition of the term "refugee" E. ... This Convention shall not apply to a person who is recognized by the competent authorities of the country in which he has taken residence as having the rights and obligations which are attached to the possession of the nationality of that country. ...

First, the Officer notes that the Applicant’s H&C application was rejected in November 2018, finding that she was a Convention refugee in Germany. ... The particular issue was whether the status of withholding of removal under United States law is equivalent to the status of Convention refugee within the meaning of the Convention Relating to the Status of Refugees,  28 July 1951, 189 UNTS 150 (entered into force 22 April 1954) [the Convention] and under s 101(1)(d) of IRPA. [18]   In my view, it is clear that Wangden does not speak to the standard of review applicable to the first and third issues. ... Did the Officer err in determining that the Applicant has been recognized as a Convention refugee in Germany? ...

Appellant refers to Article I of the Convention and paragraphs (b), (c), (d), (e), (f) of section 3 of the Protocol, which read as follows: Convention ARTICLE I An enterprise of one of the contracting States is not subject to taxation by the other contracting State in respect of its industrial and commercial profits except in respect of such profits allocable in accordance with the Articles of this Convention to its permanent establishment in the latter State. ... In his submission the Convention means that an individual may have only one enterprise, and his enterprise must be regarded as being of the State of which he is a resident. ... This presupposes that Article I of the Convention is applicable, and in view of the opinion I have just expressed on the subject, I could ignore it. ...

Isaack Shiek Magoya (the “Applicant”) seeks judicial review of a decision of the Immigration and Refugee Board, Refugee Appeal Division (the “RAD”), confirming the decision of the Refugee Protection Division (the “RPD”) that he is excluded from refugee protection by operation of Article 1 F (b) of the United Nations Convention Relating to the Status of Refugees, July 28, 1951, [1969] Can TS no 6 (the “Convention”). [2]   Article 1 F (b) is a schedule to the Immigration and Refugee Protection Act, S.C. 2001, c. 27 (the “Act”) and is incorporated by reference. That Article provides 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: F Les dispositions de cette Convention ne seront pas applicables aux personnes dont on aura des raisons sérieuses de penser: (b) he has committed a serious non-political crime outside the country of refuge prior to his admission to that country as a refugee; b) Qu’elles ont commis un crime grave de droit commun en dehors du pays d’accueil avant d’y être admises comme réfugiés; [3]   The Applicant is a citizen of Somalia. ... The RPD considered the Applicant to be excluded from refugee protection in Canada on the basis of Article 1 F (b) of the Convention. [5]   Upon appeal to the RAD, the Applicant requested an oral hearing. ...

As for cumulative effects, the RAD explained that it would only consider those individual incidents that related to a reason found in the Convention Relating to the Status of Refugees [Convention] (Canada (Citizenship and Immigration) v Hund, 2009 FC 121 [Hund] at para 35). ... It is very detailed and engages with all of the arguments raised by the Applicants, none of which was found to be related to a Convention ground. ... But this is true as long as there is evidence of a personal nexus between the claimant and the alleged persecution on a Convention ground (Pour-Shariati at para 3; Salibian at para 17). ...

Did the RPD err in law in the application of 1F (b) and 1F(c) of the Convention?   ... A person referred to in section E and 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 ...

He then makes a study of the provisions of the Canada-US Tax Convention however and at page 455 [5372] discusses the argument that appellant’s venture was a Canadian enterprise and not a US enterprise and therefore is not relieved by the Convention from taxation in Canada. ... By section 3 of the Canada-US Tax Convention Act, 1943, the terms of said Convention and Protocol have the force of law in Canada and must prevail over any other law to the extent of any inconsistency therewith. ... Canada-US Tax Convention (signed March 4, 1942) annexed as scheduled to the Canada-United States of America Tax Convention Act, 1943, 7 Geo VI, c 21 ARTICLE I 1. ...

In my view these gatherings could be categorized best, under the Income Tax Act, as conventions. ... Thus, expenses of attendance at the convention in Maine in 1978 is an allowable deduction, as are the expenses of attendance at the first two of the conventions in the U.S. attended in 1979. ... The claim regarding travel expenses to attend the first two conventions attended in the U.S. in 1979 is allowed. ...

For a proper consideration of said Articles, it is also necessary to have reference to the following definitions referred to in the Protocol to the Convention: 3. ... On this basis, he argues the Tax Convention would not apply at all since by Article I, the Convention applies only to relieve an enterprise of one contracting state from taxation by the other contracting state. ... By section 3 of the Canada-US Tax Convention Act, 1943, the terms of said Convention and Protocol have the force of law in Canada and must prevail over any other law to the extent of any inconsistency therewith. ...