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Tréport Wedding and Convention Centre Ltd. v. The Queen, 2015 TCC 203 Docket: 2013-4298(EI) BETWEEN: LE TRÉPORT WEDDING AND CONVENTION CENTRE LTD., Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... Docket: 2013-4300(CPP) BETWEEN: LE TRÉPORT WEDDING AND CONVENTION CENTRE LTD., Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... CITATION: 2015TCC203 COURT FILE NO.: 2013-4298(EI) 2013-4300(CPP) STYLE OF CAUSE: LE TRÉPORT WEDDING AND CONVENTION CENTRE LTD. ...

Income Tax Convention Act 1980 (" Convention Act "). The Convention Act, at subsections 30(1) and (2), provides that:   30(1)   The Convention is approved and declared to have the force of law in Canada during such period as, by its items, the Convention is in force.   30(1) La Convention est approuvée et a force de loi au Canada pendant la durée de validité prévue par son dispositif. (2)        In the event of any inconsistency between the provisions of this Part, or the Convention, and the provisions of any other law, the provisions of this Part and the Convention prevail to the extent of the inconsistency ...   [29]         I cannot find an inconsistency between the Convention and the Act in the language used and the intention of the drafters of the Convention, the Convention Act. ... Tax Convention " or the “ Convention ”). The Canada-U.K. Tax Convention was signed in 1978 and came into force on December 17, 1980. ...

There are no parallel rules in the Canada-DR Tax Treaty or Vienna Convention [56]. ... The Vienna Convention entered into force in Canada on January 27, 1980. [54] Jinyan Li, Arthur Cockfield & J. ... International treaties and conventions are not part of Canadian law unless they have been implemented by statute. ...

As noted above, the only income tax convention that I was referred to was the convention with the United States. ... If Parliament had intended that a similar taxation regime apply to operators and to pilots, it would have provided for it. [104] The respondent also argues that this interpretation is consistent with Article XV of the Convention and refers to the commentary to the OECD Model Convention in support. [105] The OECD Model Convention [23] contains provisions similar to Article XV of the Convention. ... This is broader than the equivalent provision in the Convention. [107] I also note the following excerpts from the commentary to the Model Convention: 1.          ...

Further, even if subsection 75(2) of the Act was applicable, the Canada-Austria Income Tax Convention (the " Convention ") precluded Canada from taxing the gains on the disposition of the shares. ...   [112]      The Convention was incorporated into domestic law of Canada pursuant to the Canada-Austria Income Tax Convention Act, 1980, subsection 5(2) of which states:   In the event of any inconsistency between the provisions of this Part, or the Convention, and the provisions of any other law, the provisions of this Part and the Convention prevail to the extent of the inconsistency ... Sommerer, then I find the Convention overrides that application in Mr. ...

The application of the Canada-Netherlands Income Tax Convention [75] In the TCC Decision, I concluded that the Canada-Netherlands Income Tax Convention (the “ Convention ”) [55] did not have a direct bearing on the appeal, but the FCA concluded that this “was an error because if the Convention provides an exception or relief to the appellant, it will take precedence over the Act. ... The Government of Canada and the Government of the Kingdom of the Netherlands, desiring to replace by a new convention the existing Convention between the Government of the Kingdom of the Netherlands and the Government of Canada for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, signed at Ottawa on 2 April 1957, as modified by the Supplementary Convention signed at Ottawa on 28 October 1959 and as further modified by the Supplementary Convention signed at Ottawa on 3 February 1965, have agreed as follows: Chapter I – Scope of Convention Article 1 – Personal Scope This Convention shall apply to persons who are residents of one or both of the States. (…) Article 4- Resident 1. ... Le Gouvernement du Canada et Le Gouvernement du Royaume des Pays-Bas, désireux de remplacer par une nouvelle convention la Convention actuelle entre le Gouvernement du Canada et le Gouvernement du Royaume des Pays-Bas en vue d’éviter les doubles impositions et de prévenir l’évasion fiscale en matière d'impôts sur le revenu, signée à Ottawa le 2 avril 1957, telle que modifiée par la Convention supplémentaire signée à Ottawa le 28 octobre 1959 et telle que subséquemment modifiée par la Convention supplémentaire signée à Ottawa le 3 février 1965, sont convenus des dispositions suivantes: Chapitre I- Champ d’application de la convention Article 1- Personnes visées La présente Convention s’applique aux personnes qui sont des résidents d’un État ou des deux États. (…) Article 4- Résident 1. ...

Income Tax Convention (1980) which I shall hereafter refer to as "the Convention ". ... Income Tax Convention (1980). Articles 31 and 32 of the Vienna Convention on the Law of Treaties (Can. ... Model Convention states: Article 17 ARTISTES AND SPORTSMEN 1.          ...

  [8]      On May 23, 1969, numerous countries signed the Vienna Convention on the Law of Treaties (the Convention). Canada acceded to the Convention on October 14, 1970 and Barbados on June 24, 1971. The Convention itself came into force on January 27, 1980, i.e. a year before the Treaty entered into force. ...

However, that does not alter Canada’s obligations under the terms of the Vienna Convention or under the Convention. [149]    In Divito v. ... Moreover, the Convention was given the force of law in Canada by the Canada-United States Tax Convention Act, 1984, S.C. 1984, c. 20 (the “CUSTCA”). ... As well, Article 26 of the Vienna Convention requires Canada to perform the Convention in good faith. [156]    In Gladden Estate v. ...

Conclusion [7]            According to Article 28 of the 1998 Convention, the provisions of that convention are applicable in respect of tax withheld at the source on or after January 1, 1998. The 1998 Convention replaces the Convention Between Canada and Switzerland for the Avoidance of Double Taxation with Respect to Taxes on Income and on Capital, Schedule VI, S.C. 1976-77, c. 29 (the " 1976 Convention "). Paragraph 1 of Article 18 of the 1976 Convention read as follows: ARTICLE XVIII Pensions and Annuities 1.              ...