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They fulfilled their overseas functions under a tripartite convention, a model of which was produced, between the Department of National Defence, the school boards that were their employers at the time, and the party of the third part, who was designated as "the teacher”. In accordance with the provisions of the convention, the appellants’ school boards paid their salaries for the years subject to appeal—that is, while they were fulfilling their respective overseas functions—and made source deductions for income tax payable under the Act and the Taxation Act of the province of Quebec in addition to other mandatory deductions under various federal and provincial legislation. ...

There were certain agreements reached between the parties before the trial, and these are also indicated: Appellant Years in Issue Basis of Appeal York Super Pharmacy 1983/84/85 Convention Expenses, and Ltd. (York) Deductibility of Loans* Dean Pepper 1982/83/84 Loans* to Shareholders Seymour Pepper 1982/83/84 Loans* to Shareholders Jody Pepper 1982/83/84 Loans* to Shareholders Brenda Pepper 1982 and 1984 Child Tax Credit Elaine Pepper 1984 Child Tax Credit For York, counsel for the appellants pointed out that for the year 1983, the only item at issue was for the disallowance of a convention expense deduction and that would not be contested. ...

In 1978, 1979 and 1980 he attended one convention regarding his office as councillor. In 1981 he attended two conventions. I accept that the appellant is and was a knowledgeable farmer. ...

The definition of “eligible individual” reads as follows in section 122.6 of the Act: “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 recommendation of the Minister of Human Resources Development. ...

In Ruparel, the benefits received by the taxpayer were included in income under section 56 of the ITA. [14]         The convention between Canada and Switzerland for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital (the “Treaty”) does not prohibit the taxation of these pension benefits by Canada. ...

I agree with the comments of counsel for the Respondent where he referred to NAFTA and said in paragraph 25 of his written submission: The Respondent submits that these provisions for dispute resolutions are exhaustive for the purpose of dealing with disputes arising from NAFTA. [9]            The Appellant also argues that enforcing the provisions of the Act against him violates the non-discrimination provision found in article XXV of the Canada-United States Tax Convention. [10]          I do not agree. ...

The only possible basis for a deduction for this taxpayer is subparagraph 110(1)(f)(i), "an amount exempt from income tax in Canada because of a provision contained in a tax convention or agreement with another country that has the force of law in Canada,... ...

On the whole, each appears to make a significant contribution so that the issue in the case at bar is far more a question of the degree of responsibility that an eligible individual must fulfil for the care and upbringing of the dependant. [7]      The definition of "eligible individual" reads as follows: 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 under the Immigration Act, or regulations made under that Act, 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 recommendation of the Minister of Human Resources Development. [8]      In the case at bar, and as I have noted, each parent seems to meet the factors referred to above. ...

Analysis [10] The definition of "eligible individual" in section 122.6 of the Act reads 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 under the Immigration Act, or regulations made under that Act, 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 prescribed circumstances, and (h) prescribed factors shall be considered in determining what constitutes care and upbringing.    ...

Also it consists of claimed $600 for telephone and utilities, $523 for motor vehicle expenses, capital cost allowance of $157 and $1,928 for convention and training expenses. [8]   The Appellant testified that his brother, Asim Saleem, did much of this subcontract work for coding the revised software, as well as did another individual, one Z. ...