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The definition of “eligible individual” in section 122.6 of the Act is as follows: “eligible individual” in respect of a qualified dependant at any time means a person who at that time (a) resides with the qualified dependant, (b) is the parent of the qualified dependant who primarily fulfils the responsibility for the care and upbringing of the qualified dependant, (c) is resident in Canada, (d) is not described in paragraph 149(1)(a) or (b), and (e) is, or whose cohabiting spouse is, a Canadian citizen or a person who (i) is a permanent resident (within the meaning assigned by the Immigration Act), (ii) is a visitor in Canada or the holder of a permit in Canada (within the meanings assigned by the Immigration Act) who was resident in Canada throughout the 18 month period preceding that time, or (iii) was determined before that time by the Convention Refugee Determination Division of the Immigration and Refugee Board to be a Convention refugee, and for the purposes of this definition, (f) where the qualified dependant resides with the dependant’s female parent, the parent who primarily fulfils the responsibility for the care and upbringing of the qualified dependant is presumed to be the female parent, (g) the presumption referred to in paragraph (f) does not apply in circumstances set out in regulations made by the Governor in Council on the recommendation of the Minister of Human Resources Development, and (h) factors to be considered in determining what constitutes care and upbringing may be set out in regulations made by the Governor in Council on the recommendations of the Minister of Human Resources Development. ...

In other words, the Court is without basis to even be in a position to consider that exception in the present case. [27] One more point the Court would like to add before addressing the present situation is the potential scope of the Canada-India Tax Convention [6] in a case like the present appeal, and determine whether it could be of any assistance to the Appellant. More specifically, Article 18 of the Canada-India Tax Convention states that pensions arising in a Contracting State shall be taxable only in that State, and for that purpose a pension arises in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a resident of that State. [28] Unfortunately, the interest in such provision in the present case does not last long. The reason is that the ITA is structured such as to reflect a tax relief such as under Article 18 of the Canada-India Tax Convention only in computing the taxable income of a taxpayer, not in computing the income. ...

The debt was incurred to enable Ontario Inc. to fund an investment in a convention centre project organized and operated as a limited partnership of which Ontario Inc. was the general partner. ... This was portrayed by both witnesses as a very important issue from the outset of the convention centre project. [9]      Mr. ... A review of the exhibits tendered suggests that the limited partnership had activities and holdings unrelated to the convention centre project which were financed by advances of $2,091,385 from related parties. ...

  [4]               He asserted and repeated that, under this article of the Convention between Canada and France, given income from one signatory of the Convention must be given the same tax treatment as given income from the other Contracting State. ...   [25]          Since the appellant's contentions are based on the Convention Between the Government of Canada and the Government of the French Republic (as amended by the Protocols of January 16, 1987 and November 30, 1995) I believe it would be helpful to cite the following excerpt therefrom:   Article 11 Interest   1. ...

Kirvan                                                           Deputy Attorney General of Canada                                                           Ottawa, Ontario [1] Agreement between Canada and the Federal Republic of Germany for the avoidance of double taxation with respect to taxes on income and certain other taxes, the prevention of fiscal evasion and the assistance in tax matters, enacted by the Income Tax Conventions Implementation Act, 2001 (S.C. 2001, c. 30), Part 8. [2] The Court appreciates that the respondent examined the documentation in support of this, which was not submitted at trial, but was provided by the appellant after the hearing. ... I did not understand the appellant to be taking the position that the pension from Austria was exempt under the Canada‑Austria income tax convention. ... In any event, nothing in the evidence before me demonstrates that the Austrian payments are of a nature such that they come within paragraph 2 of Article 18 of the Convention between Canada and the Republic of Austria for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital. [3] See page 1 of the January 4, 2005 letter which is at the beginning of Exhibit A-3. [4] See Exhibits A-6, A-7, A-8, A-9 and A-10. ...

S.C. 1970-71-72, c. 63) (the "Act"), as well as subsection X(3) of the tax convention between Canada and the United States for the 1984, 1985 and 1986 taxation years. ... A-155389, A-155388 and A-155387 respectively, in which he claimed from the appellant: (a) the ten per cent income tax under Part XIII and the Canada-United States Tax Convention Act, 1984 which the appellant failed to withhold on the loans of $40,096.81 in 1984, $23,906 in 1985 and $24,862.24 in 1986, which according to the respondent were deemed paid to P.W.I. ... It follows that subsections 212(2), 215(1), 215(6) and 227(8) of the Act and paragraph X(3) of the tax convention between Canada and the United States are also applicable, having regard to the circumstances and facts on which the parties agreed. ...

As to the conventions, I accept the submissions of the Minister contained in paragraphs 8(e) to 8(m) of the Reply. ...

Issue The issue is whether the Appellant is allowed an exemption from taxation accorded as provided for in Paragraph 81 (1)(a) of the Income Tax Act which reads: 81(1) There shall not be included in computing the income of a taxpayer for a taxation year, (a) an amount that is declared to be exempt from income tax by any other enactment of Parliament, other than an amount received or receivable by an individual that is exempt by virtue of a provision contained in a tax convention or agreement with another country that has the force of law in Canada. ...

As to the conventions, I accept the submissions of the Minister contained in paragraphs 8(e) to 8(m) of the Reply. ...

Those portions of section 122.6 of the Income Tax Act respecting this question read, "eligible individual" in respect of a qualified dependant at any time means a person who at that time (a) resides with the qualified dependant, (b) is the parent of the qualified dependant who primarily fulfils the responsibility for the care and upbringing of the qualified dependant, (c) is resident in Canada, (d) is not described in paragraph 149(1)(a) or (b), and (e) is, or whose cohabiting spouse is, a Canadian citizen or a person who (i) is a permanent resident (within the meaning assigned by the Immigration Act), (ii) is a visitor in Canada or the holder of a permit in Canada (within the meanings assigned by the Immigration Act) who was resident in Canada throughout the 18-month period preceding that time, or (iii) was determined before that time by the Convention Refugee Determination Division of the Immigration and Refugee Board to be a Convention refugee, and, for the purposes of this definition, (f) where the qualified dependant resides with the dependant's female parent, the parent who primarily fulfils the responsibility for the care and upbringing of the qualified dependant is presumed to be the female parent, (g) the presumption referred to in paragraph (f) does not apply in circumstances set out in regulations made by the Governor in Council on the recommendation of the Minister of National Health and Welfare, and (h) factors to be considered in determining what constitutes care and upbringing may be set out in regulations made by the Governor in Council on the recommendation of the Minister of National Health and Welfare; "qualified dependant" at any time means a person who at that time (a) has not attained the age of 18 years, (b) is not a person in respect of whom an amount was deducted under paragraph (a) of the description of B in subsection 118(1) in computing the tax payable under this Part by the person's spouse for the base taxation year in relation to the month that includes that time, and (c) is not a person in respect of whom a special allowance under the Children's Special Allowances Act is payable for the month that includes that time. [6] Regulation 6302 is applicable after 1992. ...