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The Convention provided that such fees would not be subject to tax in Canada. The Supreme Court of Canada held that the Convention prevailed over the Income Tax Act, and its amendments and that, therefore, the Convention prevented the application of those amendments to the guarantee fees. ... The Convention and its legislation could stand on their own without the incorporation of previous tax legislation. ...

T.S.  1984 No. 15, as implemented by the Canada-United States Tax Convention Act, 1984, S.C. 1984, c. 20 ... The Canada-United States Tax Convention [4]                In order to put this matter into context, it is necessary to first have some understanding of the Canada-United States Tax Convention [the Treaty]. ... They may also consult together for the elimination of double taxation in cases not provided for in the Convention.   4. ...

In addition to disputing liability under the aforementioned sections of the Statute defendant relies on Articles I and II of the Canada-US Tax Convention and Clause 6(a) of the Protocol thereto and the Canada-United States of America Tax Convention Act, 1943-44 S of C c 21. ... Subject to the provisions of this Convention such items of income shall be taxed separately or together with industrial and commercial profits in accordance with the laws of the contracting States. and clause 6(a) of the Protocol defines the term “rental and royalties’’ referred to in Article Il of the Convention in the following manner: The term “rental and royalties” referred to in Article II of this Convention shall include rentals or royalties arising from leasing real or immovable, or personal or movable property or from any interest in such property, including rentals or royalties for the use of, or for the privilege of using, patents, copyrights, secret processes and formulae, goodwill, trade marks, trade brands, franchises and other like property. ... I also conclude therefore that under the provisions of the Canada- US Tax Convention the payments made were not subject to the deduction of withholding tax as required by subsection 215(6) of the Act. ...

Aloysious would not face more than a mere possibility of risk under any of the Convention grounds as set out in section 96 of the Act. ... Aloysious would not face “more than a mere possibility of risk under any of the Convention grounds”. ... The concluding paragraph of the reasons, as noted in paragraph 4 above, demonstrates that the Officer was aware of, and applied the correct legal test, as it relates to s. 96 – namely, whether there is more than a mere possibility of persecution on a Convention ground. ...

For these reasons, the panel will grant you the benefit of the doubt and recognize you as a "convention refugee" and a "person in need of protection". ... However, as it is today your wedding anniversary and that the panel has no intention of separating what love has united, I will also grant you the benefit of the doubt and recognize you as a "convention refugee" and a "person in need of protection". ... After reviewing section 181 and following of the Handbook on Procedure and Criteria for Determination of Refugee Status, this Court held that the definition of Convention refugee to which Canada subscribes by virtue of it being a signatory of the United Nation Convention Relating to the Status of Refugees (Geneva, July 28, 1951) does not incorporate the concept of family unity. ...

On October 12, 2016, the RPD rendered a decision denying the Applicant’s refugee claim on the basis that he is excluded under section 98 of the IRPA and Article 1F(a) of the Refugee Convention.   ... Relevant Provision [25]   Section 98 of the IRPA reads as follows: Exclusion — Refugee Convention 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. Exclusion par application de la Convention sur les réfugiés 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. [26]   Pursuant to section 98 of the IRPA, Article 1F(a) of the Refugee Convention excludes individuals from refugee protection when there are serious reasons for considering that they have committed crimes against peace, a war crime, or a crime against humanity.   ...

About one year later, on February 4, 2019, the Refugee Appeal Division [RAD] of the IRB dismissed their appeal and confirmed the RPD’s finding that the Applicants are not Convention refugees or persons in need of protection as defined in sections 96 and 97(1) of the Immigration and Refugee Protection Act, SC 2001, c 27 [IRPA], pursuant to IRPA s 111(1)(a). [6]   For the reasons that follow, this application for judicial review of the RAD’s decision is granted. ... Canada confers refugee protection upon individuals who are found to be Convention Refugees or Persons in Need of Protection: IRPA ss 95-97. 95 (1) Refugee protection is conferred on a person when 95 (1) L’asile est la protection conférée à toute personne dès lors que, selon le cas: (a) the person has been determined to be a Convention refugee or a person in similar circumstances under a visa application and becomes a permanent resident under the visa or a temporary resident under a temporary resident permit for protection reasons; a) sur constat qu’elle est, à la suite d’une demande de visa, un réfugié au sens de la Convention ou une personne en situation semblable, elle devient soit un résident permanent au titre du visa, soit un résident temporaire au titre d’un permis de séjour délivré en vue de sa protection; (b) the Board determines the person to be a Convention refugee or a person in need of protection; or b) la Commission lui reconnaît la qualité de réfugié au sens de la Convention ou celle de personne à protéger; (c) except in the case of a person described in subsection 112(3), the Minister allows an application for protection. c) le ministre accorde la demande de protection, sauf si la personne est visée au paragraphe 112(3). (2) A protected person is a person on whom refugee protection is conferred under subsection (1), and whose claim or application has not subsequently been deemed to be rejected under subsection 108(3), 109(3) or 114(4). (2) Est appelée personne protégée la personne à qui l’asile est conféré et dont la demande n’est pas ensuite réputée rejetée au titre des paragraphes 108(3), 109(3) ou 114(4). 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. 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. (iv) la menace ou le risque ne résulte pas de l’incapacité du pays de fournir des soins médicaux ou de santé adéquats. (2) A person in Canada who is a member of a class of persons prescribed by the regulations as being in need of protection is also a person in need of protection. (2) A également qualité de personne à protéger la personne qui se trouve au Canada et fait partie d’une catégorie de personnes auxquelles est reconnu par règlement le besoin de protection. [2]   The RPD is the authorized decision maker in respect of a refugee claim: IRPA s 107(1). 107 (1) The Refugee Protection Division shall accept a claim for refugee protection if it determines that the claimant is a Convention refugee or person in need of protection, and shall otherwise reject the claim. 107 (1) La Section de la protection des réfugiés accepte ou rejette la demande d’asile selon que le demandeur a ou non la qualité de réfugié ou de personne à protéger ...

Justice Shore BETWEEN: FAZAL KARAM Applicant and MINISTER OF CITIZENSHIP AND IMMIGRATION Respondent JUDGMENT AND REASONS [1]   This is an application for judicial review of a decision of the Refugee Appeal Division [RAD] dated January 9, 2019, in which it was concluded that the Applicant is not a Convention Refugee, confirming a previous decision of the Refugee Protection Division [RPD], due to lack of credibility. [2]   The RAD rejected the Applicant’s appeal as the Applicant’s conduct was inconsistent with that of a genuine refugee who would have reason to fear persecution in Pakistan. [3]   The RAD dismissed the Applicant’s appeal in its confirmation of the Applicant’s lack of credibility, not due to exclusion from refugee protection as per Section 1E of the Refugee Convention, but in respect of both his behaviour and narrative. [4]   The behaviour of the Applicant was not credible when analyzed on the basis of his narrative. [5]   Subsequent to the failure of the Applicant’s business in the United Arab Emirates [UAE], the RAD found the Applicant’s return to the UAE as implausible under the circumstances and in the context described by the Applicant. [6]   The Applicant’s obtention of a visitor’s visa to visit his brother in Canada and his travel activity subsequent to the failure of his business in the UAE, did not appear to have any plausible basis under the circumstances of the Applicant’s narrative. [7]   Key documents submitted to bolster the Applicant’s claim lacked authenticity, and one important document was considered on its face as fraudulent in respect of background to his narrative. [8]   No reasonable basis for apprehension of persecution exists in the narrative of the Applicant’s claim due to it lacking substance (Canada (Citizenship and Immigration) v Davoodabadi, 2019 FC 350; Darabos v Canada (Citizenship and Immigration), 2008 FC 484 at para 20). [9]   The Applicant did not discharge the burden of establishing that the conclusions based on the evidence, as effectively analyzed by the RAD, were unreasonable. ...

In this regard, submissions made by the applicants’ counsel prior to the interview contained a mention to the effect that “no credibility concerns regarding Laya were raised” – but no explicit request to have her interviewed. [19]   I acknowledge that the Convention on the Rights of the Child, UN GA Res 44/25 (1989) [the Convention], ratified by Canada, provides useful guidance: de Guzman v Canada (Minister of Citizenship and Immigration), 2005 FCA 436, [2006] 3 FCR 655. Article 12 of the Convention reads: Article 12 1. States Parties shall assure to the child who is capable of forming his or her own views the right to express those views freely in all matters affecting the child, the views of the child being given due weight in accordance with the age and maturity of the child. 2. For this purpose, the child shall in particular be provided the opportunity to be heard in any judicial and administrative proceedings affecting the child, either directly, or through a representative or an appropriate body, in a manner consistent with the procedural rules of national law. [20]   I also acknowledge this Court’s jurisprudence to the effect that an officer may interview a child, provided that safeguards appropriate to the child’s age and other relevant circumstances are in place: Jesuthasan v Canada (Minister of Citizenship and Immigration), 2002 FCT 872. [21]   Article 12 of the Convention provides that a child’s voice may be heard “through a representative.” ...

Milfort‑Laguere is not a Convention refugee nor a person in need of protection. ... Milfort-Laguere’s failure to regularize her status in Brazil in relation to the issue of exclusion by operation of Article 1E of the Convention? ... Analysis and decision [24]   The case law has developed a framework to determine whether a person meets the criteria of Article 1E of the Convention. ...