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SCHEDULE 1 STEVEN HISCOCK & JO-ANN ELKE STATEMENT OF INCOME AND LOSSES CLAIMED                                 1994 Revenue Sales                 Wholesale                              10734.12                 Retail                       2399.53                 Tools                       939.12                                                                 14072.77 14072.77 Performance Bonus                 Received                                 642.65                 Paid out                 -28.67                                                                 613.98      613.98                                                                                 14686.75 Cost of Sales                 Beginning Inventory            1585.04                 Product Purchases                13598.89                 Tools Purchases 2400.38                 less: Ending Inventory        -912.94                                                                 16671.37-16671.37 Gross Profit (Loss)                             -1984.62                 Expenses                 Automobile                            525.00                 Business Meetings               1262.77                 Conventions                          665.27                 Entertainment, Promo           767.44                 License, Dues, Subscription               80.30                 Office, Printing, Stationary 142.08                 Postage & Shipping             28.63                 Professional Services           658.05                 Rent (use of home)               558.00                 Repairs & Maintenance       66.19                 Sales Aids & Demos            1028.69                 Telephone                              651.30                 Tools                       1490.82                 Misc.                                       361.63                                                                 8286.17-8286.17 Net Losses 1994                  -10270.80                 Losses Claimed                                 Steven                                     4475                                 Jo-Ann                    4475                                                                                 8950       -10270.80             -1320.79 discrepancy SCHEDULE 2 STEVEN HISCOCK & JO-ANN ELKE STATEMENT OF INCOME AND LOSSES CLAIMED                                 1995 Revenue Sales                 Wholesale                              17633.55                 Retail                       4928.82                 Tools                       2698.18                                                                 25260.55 25260.55 Performance Bonus                 Received                                 965.92                 Paid out                 -56.91                                                                 909.01      909.01                                                                                 26169.56 Cost of Sales                 Beginning Inventory            4365.85                 Product Purchases                23475.61                 Tools Purchases 4457.03                 less: Ending Inventory        -6935.47                                                                 25363.02-25363.02 Gross Profit (Loss)                              806.54                 Expenses                 Automobile                            525.00                 Business Meetings               1522.92                 Conventions                          1304.16                 Entertainment, Promo           349.45                 License, Dues, Subscription               92.51                 Office, Printing, Stationary 0                 Postage & Shipping             0                 Professional Services           299.60                 Rent (use of home)               111.60                 Repairs & Maintenance       81.14                 Sales Aids & Demos            1868.70                 Telephone                              1667.34                 Tools                       1758.85                 Misc.                                      ___ 0___                                                                 9581.27-9581.27 Net Losses 1995                  -8774.73                 Losses Claimed                                 Steven                                     4547                                 Jo-Ann                    4547                                                                                 9094       -8774.73                 319.27 discrepancy SCHEDULE 3 STEVEN HISCOCK & JO-ANN ELKE COMPARISON OF EXPENSES CLAIMED 1994, 1995, 1996, 1997, 1998                 1994        1995        *1996     1997        1998 Expenses Automobile            525.00      525.00 Business Meetings               1262.77    1522.92 Conventions          665.27      1304.16    1121.12 Entertainment, Promo           767.44      349.45      105.55      281.95 License, Dues, Subscription               80.30        92.51        45.00        45.00 Office, Printing, Stationary 142.08      0               8.68          26.22 Postage & Shipping             28.63        0 Professional Services           658.05      299.60                      175.00 Rent (use of home)               558.00      111.60      321.31 Repairs & Maintenance       66.19        81.14 Sales Aids & Demos            1028.69    1868.70 Telephone              651.30      1667.34                    269.40 Interest                                   105.40      151.00 Tools       1490.82    1758.85 Capital Cost Allowance – class 12                     1536.00 Supplies                                                  895.36 Advertising                                                            288.64 Travel                                                      591.56 Misc.       361.63         0          13.20        66.51 Total Expenses      8286.17 9581.27     *            3256.26 2790.64 *1996:    The Appellant did not provide income and expense statements for 1996. [7]            The appellants kept careful books, attended all of the required seminars and spent a good deal of time in the activity. ... These expenditures, plus other expenses, were laid out to acquire products that in large measure were sold at no mark up, yielded no profit, and were apparently made to earn minimal performance bonuses. [13]          Many of the conventions and business meetings have the purpose, and, evidently, the effect of keeping people like the appellants in a high state of expectation and enthusiasm. The cost of these conventions and business meetings, at which they are regaled with large doses of inspirational pep talks, is vastly disproportionate to any money that they can reasonably expect to make. [14]          In ten years the appellants recruited 15 people, and only five stayed with the organization. [15]          It is a measure of Amway's success (or that of the promotional organization that purports to be independent) that people like the appellants still enthusiastically endorse the system. ...

Article II of the Convention describes the existing taxes to which the Convention applies. The CPP is not subject to the Convention; a CPP contribution is not a tax. United States Social Security taxes are subject to the Convention to a limited extent. ...

A copy of the Canada-Barbados Income Tax Convention, 1980 (the "Treaty") is attached as Schedule "A". ... It applies when the foreign affiliate (the IBC) would be a resident of the treaty country but for a provision in a tax convention that provides that the convention does not apply to the foreign affiliate. ... Regulations to the Income Tax (Canada) Règlements de l'impôt sur le revenu (Canada)   5907(11.2) For the purposes of this Part, a foreign affiliate of a corporation is, at any time, deemed not to be resident in a country with which Canada has entered into a comprehensive agreement or convention for the elimination of double taxation on income unless 5907(11.2) Pour l'application de la présente partie, une société étrangère affiliée d'une société est réputée, à un moment donné, ne pas résider dans un pays désigné, sauf dans le cas où, pour l'application de l'accord ou de la convention visé au paragraphe (11) et intervenu entre le Canada et ce pays :   (a) the affiliate is, at that time, a resident of that country for the purpose of the agreement or convention;   a) la société affi liée réside dans le pays désigné à ce moment;       (b) the affiliate would, at that time, be a resident of that country for the purpose of the agreement or convention if the affiliate were treated, for the purpose of income taxation in that country, as a body corporate; b) la société affi liée résiderait dans le pays désigné à ce moment si elle était considérée comme une personne morale aux fins de l'impôt sur le revenu de ce pays;       (c) where the agreement or convention entered into force before 1995, the affiliate would, at that time, be a resident of that country for the purpose of the agreement or convention but for a provision in the agreement or convention that has not been amended after 1994 and that provides that the agreement or convention does not apply to the affiliate; or   c)  dans le cas où l'accord ou la convention est entré en vigueur avant 1995, la société affi liée résiderait dans le pays désigné à ce moment si ce n'était une disposition de l'accord ou de la convention-- qui n'a pas été modifiée après 1994-- selon laquelle elle est exclue de son application; (d) the affiliate would, at that time, be a resident of that country, as provided by paragraph (a), (b) or (c) if the agreement or convention had entered into force. d) la société affi liée résiderait dans le pays désigné à ce moment, ainsi qu'il est prévu aux alinéas a), b) ou c), si l'accord ou la convention était entré en vigueur.         ...

Prévost Car Inc., 2009 FCA 57, 2009 DTC 5053, the Federal Court of Appeal wrote:   10     The worldwide recognition of the provisions of the [OECD] Model Convention and their incorporation into a majority of bilateral conventions have made the Commentaries on the provisions of the OECD Model a widely-accepted guide to the interpretation and application of the provisions of existing bilateral conventions (see Crown Forest Industries Ltd. v. Canada, [95 DTC 5389] [1995] 2 S.C.R. 802; Klaus Vogel, " Klaus Vogel on Double Taxation Conventions " 3rd ed. ...   [58]         Article IV of the OECD Model Convention corresponds to Article IV of the Treaty. ...

Income Tax Convention (the “Convention”). Under Article IV of the Convention, he is therefore “an individual” who “has a substantial presence, permanent home or habitual abode in the United States ...

As such, he maintains the appropriate withholding rate under the Canada-Germany Tax Convention (the "Treaty") is 15% and not the 25% determined by the Minister. ... (q)         a payment out of or under a registered retirement income fund that would, if the non-resident person had been resident in Canada throughout the taxation year in which the payment was made, be required by section 146.3 to be included in computing the non-resident person's income for the year, other than the portion thereof that (i)          has been transferred by the payer on behalf of the non-resident person pursuant to an authorization in prescribed form (A)        to a registered retirement savings plan under which the non-resident person is the annuitant (within the meaning assigned by subsection 146(1)), (B)        to acquire an annuity described in subparagraph 60(l)(ii) under which the non-resident person is the annuitant, or (C)        to a carrier (within the meaning assigned by subsection 146.3(1)) as consideration for a registered retirement income fund under which the non-resident person is the annuitant (within the meaning assigned by subsection 146.3(1)), and (ii)         would, if the non-resident person had been resident in Canada throughout the year, be deductible in computing the non-resident person's income for the year by reason of paragraph 60(l); [6]      Before considering the Treaty provisions, it is necessary to look to the Income Tax Conventions Interpretation Act for the definition of "pension" and "periodic pension payment": " pension " means, in respect of payments that arise in Canada, (a)         if the convention does not include a definition of "pension", a payment under any plan, arrangement or contract that is (i)          a registered pension plan, (ii)         a registered retirement savings plan, (iii)        a registered retirement income fund, (...) ... The Income Tax Conventions Interpretation Act specifically captures payments from a RRIF in the definition of "pension". ...

I have been discriminated against based on my marital/family status which is a violation of Section 15 of the Canada Charter of Rights and Freedoms, the Canadian Human Rights Act, The Universal Declaration of Human Rights, The International Covenant on Economic, Social and Cultural Rights, The United Nations Charter, and The Convention on the Elimination of all Forms of Discrimination Against Women. It is also illegal to add my wife's income to mine because it violates the Married Womens Property Acts, Article 2. [5] If section 122.5 is contrary to the Canadian Charter of Rights and Freedoms then the Court may, to the extent necessary, strike it down for that reason. [1] The various international conventions which are referred to in the Notice of Appeal may inform the construction of the statute, but they cannot render it invalid. [2] The Appellant, in argument, did not suggest that the Minister had misconstrued the Act. ... (Labour Conventions) [1937] A.C. 326. [3]               R.S. c.H-6. [4]               [1993] 4 S.C.R. 695. [5]               Schachtschneider v. ...

This arrangement was put in place by the Appellant and his employer to conform to their understanding of the requirements of the US and Canadian tax laws and the Canada-US Tax Convention. ...

Tax Convention (the Treaty) to an amount paid to him by Jets Hockey Ventures, a partnership which owned and operated the Winnipeg Jets Hockey Club at that time. ... Income Tax Convention (the " Canada – USSR Treaty ") applies to residents of Belarus. 3. ... Canada: [3] 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. ...

Income Tax Convention (1980). This had the effect of limiting the tax for those years to 15% of the Wage Loss Replacement Plan benefits, or $4,480.50, $4,581.30 and $3,496.05. [12]     Counsel for the respondent in her written submissions states that the issue is whether the CPP payments are caught by paragraph 6(1)(f) of the Income Tax Act so that they are considered to be income from an office or employment. ... Income Tax Convention, (1980), Article XVIII reads in part as follows 1.    ... For the purposes of this Convention, the term "pensions" includes any payment under a superannuation, pension or retirement plan, Armed Forces retirement pay, war veterans pensions and allowances and amounts paid under a sickness, accident or disability plan, but does not include payments under an income-averaging annuity contract or any benefit referred to in paragraph 5. 4.    ...