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Subject to paragraph 2, for the purposes of this Convention, a person is a resident of one of the Contracting States if that person is a resident of that State for the purposes of its tax.... 3. ... Indeed, even though the appellant is considered by the respondent to have been ordinarily resident in Canada, he is nevertheless deemed not to have been resident in Canada by virtue of article 4 of the Canada-Australia Tax Convention, referred to above, and subsection 250(5) of the Act, which reads as follows: 250(5)             (5) Deemed non-resident. ... I do not find, on the evidence, that the appellant had a permanent home available to him in Canada during his stay in Australia. [19]     The commentary by the OECD (Organisation for Economic Co-operation and Development) Committee on Fiscal Affairs on article 4 (regarding the definition of resident) of the Model Tax Convention on Income and on Capital, in Model Tax Convention on Income and on Capital, condensed version, dated January 28, 2003, says the following at paragraphs 11, 12 and 13 at page 80 (see Respondent's Authorities, Tab 15): 11.        ...

There are twenty-six concluded and ten proposed tax conventions, treaties or agreements between Canada and other nations of the world. ... [Treaty interpretation] Contrary to an ordinary taxing statute a tax treaty or convention must be given a liberal interpretation with a view to implementing the true intentions of the parties. ... 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. ...

Income Tax Convention (Convention) requires Canada to provide a resident of Canada with an exemption for any amounts rolled into an IRA. ... A tax convention cannot grant Canada a greater right to tax than does the Act itself. ... Paragraphs 7 and 8 of the Protocol to the Convention provided that: 7. ...

Article 18 of the Canada‑Mexico Tax Convention, at paragraph 2, provides as follows:   2. ... According to the Canada-Mexico Tax Convention, the Appellant is entitled to pay the lower amount. ... I must interpret the words of the Act and the applicable Tax Convention. ...

When the Canada-US Tax Convention was signed, the Canadian Income Tax Act did not read the same then as it was changed in 1971. ... The words “disposition” or “alienation” were not used in Article VIII of that Convention. ... I simply say that the Convention between Canada and the United States is not relevant for the reasons expressed above. ...

Income Tax Convention (1980) are of relevance: Article VII —Business Profits 1. ... For the purposes of the Convention, the provisions of this Article shall be applied in determining whether any person has a permanent establishment in any State. ... Income Tax Convention. The appeals for the 1985 and 1986 taxation years are dismissed. ...

In reference to the discrepancy on conventions, Mr. Ankrah abandoned his claim to all but two conventions in order to conform with subsection 20(10). ... Ankrah limited his claim for conventions to two in accordance with subsection 20(10). However, in claiming business mileage of 62,000 kilometers, it appears that a portion of this mileage related to travel to conventions. ...

In filing his income tax returns for those years, the appellant claimed deductions pursuant to subparagraph 110(1)(f)(i) of the Act for amounts exempt from income tax in Canada because of a provision contained in a tax convention, namely Article 4 of the Canada-Egypt Income Tax Convention ("Convention"). ... Accordingly, the appellant submits that, pursuant to Article 15 of the Convention, he was taxable only in Egypt during the period he was residing there. ... Under paragraph 2 of Article 4 of the Convention, since he had a permanent home available to him in both states, he shall be deemed to have been a resident of the state with which his personal and economic relations (centre of vital interests) were closer during the relevant period. [37]     The OECD Model Tax Convention on Income and on Capital has received worldwide recognition as a basic reference document in the application and interpretation of tax conventions (see The Queen v. ...

  [5]               The Appellant considers subsection 118(5) of the Act to be discriminatory and penalizing and should be amended because it infringes on the convention on the rights of the child adopted by the United Nations General Assembly ...   [7]               With respect to the reference to the convention on the rights of the child, it must be mentioned that legally, this convention is not directly applied in Canada.  ...

The Treaty is generally patterned on the 1977 Model Double Taxation Convention prepared by the Organisation for Economic Co-operation and Development (the "OECD") (the "OECD Model Convention"). ...   [22]     This issue appears to have been addressed by the 2002 Update to the OECD Model Tax Convention:   Thus, whilst some countries have felt it useful to expressly clarify, in their conventions, that controlled foreign companies legislation did not conflict with the Convention, such clarification is not necessary. It is recognised that controlled foreign companies legislation structured in this way is not contrary to the provisions of the Convention.   ...