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Pursuant to paragraph 9 of Article V of the Convention, the income earned by Mr. ... Subparagraph 9(a) of Article V of the Convention reads as follows: 9. ... In order to do so, the Court must determine whether, under the Convention, Mr. ...

Model Tax Convention on Income and Capital, the U.N. Model Conventions, as well as academic articles and textbooks. [14]     Articles 31 and 32 of the Vienna Convention on The Law of Treaties to which Canada acceded in 1970 and which came into force in 1980 also sets out principles applicable to treaty interpretation. ... Model Convention on which the Canada-U.S. Convention was based in part appears to support that domestically-employed government workers are not what the drafters had in mind with regard to the scope of Article XIX. ... Model Convention is almost identical to Article XIX under the Canada-U.S. ...

This process involves looking to the language used and the intentions of the parties. [10]         This pronouncement echoes the general rule for the interpretation of a treaty, found in Article 31(1) of the Vienna Convention on the Law of Treaties [3] (the “ Vienna Convention ”), to which Canada is a signatory. ... Notwithstanding the provisions of a convention or the Act giving the convention the force of law in Canada, it is hereby declared that the law of Canada is that, to the extent that a term in the convention is (a) not defined in the convention, (b) not fully defined in the convention, or (c) to be defined by reference to the laws of Canada, that term has, except to the extent that the context otherwise requires, the meaning it has for the purposes of the Income Tax Act, as amended from time to time, and not the meaning it had for the purposes of the Income Tax Act on the date the convention was entered into or given the force of law in Canada if, after that date, its meaning for the purposes of the Income Tax Act has changed. [12]         Similar to section 3 of the ITCIA, Article III(2) of the Treaty provides that: 2. As regards the application of this Convention by a Contracting State any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting State relating to the taxes which are the subject to this Convention. ...

Bocock Appearances: Counsel for the Appellant: Al Tharani Counsel for the Respondent: Sebastien Budd   JUDGMENT   IN ACCORDANCE with the Reasons for Judgment attached, the appeal in respect of the 2013 taxation year is allowed on the basis that the Appellant was not a resident of Canada at the material time, namely May 6, 2013, by virtue of the application of subsection 2(b) of Article IV of the Convention between Canada and the United States of America with Respect to Taxes on Income and on capital, being schedule 1 to the Canada-United States Tax Convention Act, 1984, S.C. 1984 c. 20, as amended. ... Drouin Deputy Attorney General of Canada Ottawa, Canada     [1] Schedule 1 to the Canada-United States Tax Convention Act, 1984, S.C. 1984 c. 20, as amended. [2] R v Reeder, 75 DTC 5160 (FCTD). [3] Convention Between Canada and the United States of America with Respect to Taxes on Income and on Capital, being schedule I to Canada-United States Tax Convention Act, 1984, S.C. 1984 c. 20 (as amended) [Canada-US Treaty]. [4] Hickman Motors v R. [1997] 2 S.C.R. 336 at paragraph 92. ...

In that decisionthe Supreme Court of Canada examined case law from the European Court of Human Rights ("ECHR") and noted that the ECHR gave the "prescribed by law" standards in the European Convention for the Protection of Human Rights and Fundamental Freedoms, 213 U.N.T.S. 222 (" European Convention ") substantive content which went beyond a mere inquiry as to whether a law existed or not. ... Zellick, "The European Convention on Human Rights: Its Significance for Charter Litigation", in R.J. ... In the Sunday Times case, the ECHR was interpreting Article 10 of the European Convention, which reads as follows: Article 10 (1) Everyone has the right to freedom of expression. ...

The purpose is to avoid double taxation. [17] In interpreting the convention it is necessary to look to the purpose of the convention. ... The FCA considered the language of Articles III(2), XIII(l), XIII(9) of the Convention and Section 3(2) of the Income Tax Conventions Interpretation Act ("ITCIA") and concluded that the provisions of Article III(2) of the Convention and Section 3(2) of the ITCIA clearly stated that when a term is not defined in the Convention, the term should be given the meaning it has in the tax legislation of the taxing state. 12. ... Article 3(2) of the OECD Model Convention (September 1995) Tab 14 15. ...

F-29.4) (which appended some provisions of the Vienna Convention on Diplomatic Relations and the Vienna Convention on Consular Relations), and with the State Immunity Act, R.S., c. ... This is permitted under the Vienna Convention on Diplomatic Relations and the Vienna Convention on Consular Relations. ... In other words, these conventions do not seek the personal benefit of a foreign national. ...

His starting point is the Vienna Convention on the Law of Treaties, [1980] Can T.S. ... Of high persuasive value in terms of defining the parameters of the Canada-United States Income Tax Convention (1980) is the OECD model double-taxation convention on income and on capital. ... The referenced page, however, reads as follows: [23] The relevant commentaries on the OECD Convention were drafted after the 1942 Convention and therefore their relevance becomes somewhat suspect. ...

iii)   If the Appellant was not a resident of Canada in 2009, was Part XIV branch tax applicable or is the gain exempt under the terms of the Canada-Netherlands Income Tax Convention (the “Canada-Netherlands Tax Treaty” or the “Tax Treaty”)? ... [48]   One of the objects of the Canada-Netherlands Income Tax Convention (signed on May 27, 1986, as amended by Protocols, and also known as the Convention between Canada and the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income) is the avoidance of double taxation. ... For the purposes of this Convention, the term “resident of one of the States” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.... 3. ...

Tax Convention, assessed GONS on the basis it was subject to Canadian tax, as it was carrying on business for those 88 days through a permanent establishment in Canada. ... [22]     Salary and travel    -         By virtue of the Income Tax Act, the Income Tax Convention and Interpretation Act, and the Canada-United Kingdom Income Tax Convention, the taxable income of a business carried on through a permanent establishment is to be calculated as if the establishment were a separate business for the period it exists. ...