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Wendy O’Brien was considered to be the primary caregiver for the children. [3] The only question in issue is whether the Minister was wrong in determining that the appellant was not the eligible individual for the periods in issue. [4] The definition of “eligible individual” in section 122.6 of the Act reads: “ eligible individual ” – “eligible individual” in respect of a qualified dependant at any time means a person who at that time (a) resides with the qualified dependant, is the parent of the qualified dependant who primarily fulfils the responsibility for the care and upbringing of the qualified dependant, is resident in Canada, is not described in paragraph 149(1)(a) or (b), and is, or whose cohabiting spouse is, a Canadian citizen or a person who is a permanent resident (within the meaning assigned by the Immigration Act), 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 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, 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, 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 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. [5] For the purposes of paragraphs (g) and (h) of the definition of “eligible individual” in section 122.6 of the Act, sections 6301 and 6302 of Part LXIII of the Income Tax Regulation (“Regulations”), provide the following: NON-APPLICATION OF PRESUMPTION 6301. (1) For the purposes of paragraph (g) of the definition “eligible individual” in section 122.6 of the Act, the presumption referred to in paragraph (f) of that definition does not apply in the circumstances where the female parent of the qualified dependant declares in writing to the Minister of National Health and Welfare that the male parent, with whom she resides, is the parent of the qualified dependant who primarily fulfils the responsibility for the care and upbringing of each of the qualified dependants who reside with both parents; the female parent is a qualified dependant of an eligible individual and each of them files a notice with the Minister of National Health and Welfare under subsection 122.62(1) of the Act in respect of the same qualified dependant; there is more than one female parent of the qualified dependant who resides with the qualified dependant and each female parent files a notice with the Minister of National Health and Welfare under subsection 122.62(1) of the Act in respect of the qualified dependant; or more than one notice is filed with the Minister of National Health and Welfare under subsection 122.62(1) of the Act in respect of the same qualified dependant who resides with each of the persons filing the notices where such persons live at different locations. (2) For greater certainty, a person who files a notice referred to in paragraph (1)(b), (c) or (d) includes a person who is not required under subsection 122.62(3) of the Act to file such a notice and a person for whom the requirement to file such a notice has been waived by the Minister of National Health and Welfare under subsection 122.62(5) of the Act. ...

Income Tax Act 81(1) There shall not be included in computing the income of a taxpayer for a taxation year, Loi de l’impôt sur le revenu 81(1) Ne sont pas inclus dans le calcul du revenu d’un contribuable pour une année d’imposition: (a) an amount that is declared to be exempt from income tax by any other enactment of the Parliament of Canada, 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; a) une somme exonérée de l’impôt sur le revenu par toute autre loi fédérale, autre qu’un montant reçu ou à recevoir par un particulier qui est exonéré en vertu d’une disposition d’une convention ou d’un accord fiscal conclu avec un autre pays et qui a force de loi au Canada; [2] The Crown contends that section 87 has no application in this case because no reserve has been set aside for the Fort Good Hope Band. ...

Protected person   [36]         To qualify as an eligible individual under paragraph 122.6(e) of the Act, refugee protection could have been conferred as a protected person defined in subsection 95(2) of the IRPA which reads: 95(2) A protected person is a person on whom refugee protection is conferred under subsection (1), and whose claim or application has not subsequently been deemed to be rejected under subsection 108(3), 109(3) or 114(4). [37]         Subsection 95(1) states: 95.(1) Refugee protection is conferred on a person when (a) the person has been determined to be a Convention refugee or a person in similar circumstances under a visa application and becomes a permanent resident under the visa or a temporary resident under a temporary resident permit for protection reasons; (b) the Board determines the person to be a Convention refugee or a person in need of protection; or (c) except in the case of a person described in subsection 112(3), the Minister allows an application for protection. [38]         Ms. ...

Finally, case law and legal theory are also unanimous as to the fact that the parties are bound by the apparent convention as against third persons. ... It is in fact not at all surprising that the parties to a simulation do not consent to the apparent act intended to deceive third persons even though they have taken the trouble to create a hidden convention that will govern the parties. ...

Income Tax Convention, applicable to 1980, residents of the United States are exempt from tax on disposition of Capital property in Canada. ... Counsel for the appellant submitted that if I decide the beneficiaries were the only persons to have a vested interest in the Lands at the time, Article VIII of the Canada-United States of America Income Tax Convention of 1943 ("Tax Treaty") exempts the beneficiaries from paying tax to Canada with respect to the gain on the sale of the Lands. ...

For the purposes of paragraph 127(10.1)(c) of the Act, a prescribed expenditure is (a) an expenditure of a current nature incurred by a taxpayer in respect of (i) the general administration or management of a business, including (A) an administrative salary or wages and related benefits in respect of a person whose duties are not wholly directed to the prosecution of scientific research, (B) a legal or accounting fee, (C) an amount described in any of paragraphs 20(1)(c) to (i) of the Act, (D) an entertainment expense, (E) an advertising or selling expense, (F) a convention expense, (G) a due or fee in respect of membership in a scientific or technical society or organization, and (H) a fine or penalty, or (ii) the maintenance and upkeep of premises, facilities or equipment to the extent that such expenditure is not attributable to the prosecution of scientific research, except any such expenditure incurred by a taxpayer who derives all or substantially all of his revenue from the prosecution of scientific research or the sale of rights in or arising out of scientific research carried on by him;... ... Reference to Schedule 1 of the respondent's reply establishes that Stro- motich included accounting and legal expenses, advertising and promotion, convention costs, interest expense and rent. ...

I verily believe this infringement contravenes my rights, declaration, and other laws as follows: A) Charter of Rights B) The Canadian Bill of Rights C) The United Nations International Convention on the Elimination of all forms of Racism D) The Universal Declaration of Human Rights E) The International Covenant on Economic, Social and Cultural Rights F) The International Convention on the Elimination of all forms of Discrimination against Women G) The United Nations Declaration on the Rights of “A Child”- 1991 H) Canada Action Plan for Children I) Campaign 2000 J) Child Development Initiative (1990)- Brighter Futures K) Twentieth Century Rights- as per Constitution L) International Year of the Family (1994) United Nations M) International Year for the Eradication of Poverty (1996) United Nations N) And any other reasons, laws, declaration the Appellant may formulate O) These are not facts, as so the Respondent states-these are laws ratified by Canada, and therefore law, and can not be denied. 17. ...

Income Tax Act 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 the Parliament of Canada, 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; Loi sur les Indiens 87(1) Nonobstant toute autre loi fédérale ou provinciale, mais sous réserve de l’article 83, les biens suivants sont exemptés de taxation: a) le droit d’un Indien ou d’une bande sur une réserve ou des terres cédées; b) les biens meubles d’un Indien ou d’une bande situés sur une réserve. (2) Nul Indien ou bande n’est assujetti à une taxation concernant la propriété, l’occupation, la possession ou l’usage d’un bien mentionné aux alinéas (1)a) ou b) ni autrement soumis à une taxation quant à l’un de ces biens. 90(1) Pour l’application des articles 87 et 89, les biens meubles qui ont été: b) soit donnés aux Indiens ou à une bande en vertu d’un traité ou accord entre une bande et Sa Majesté, sont toujours réputés situés sur une réserve. Loi de l’impôt sur le revenu 81(1) Ne sont pas inclus dans le calcul du revenu d’un contribuable pour une année d’imposition: a) une somme exonérée de l’impôt sur le revenu par toute autre loi fédérale, autre qu’un montant reçu ou à recevoir par un particulier qui est exonéré en vertu d’une disposition d’une convention ou d’un accord fiscal conclu avec un autre pays et qui a force de loi au Canada; The Crown contends that section 87 has no application in this case because no reserve has been set aside for the Fort Good Hope Band. ...

As official interpreters, Courts have the power to fix the “intended” or legally correct meaning of words, but they cannot fix the conventions and practices on which the ordinary meaning depends. ... In this limited sense, the meaning derived from linguistic conventions is objective and capable of functioning as a constraint in statutory interpretation. 10. ...

This is how the issue and the method to resolve it are described: [7] The term “ fixed base regularly available to him ” is not defined in the Convention or in the Income Tax Act. ... Paragraph 1 gives a general definition of the term “permanent establishment” which brings out its essential characteristics of a permanent establishment in the sense of the Convention, i.e. a distinct “situs”, a “fixed place of business”. ... As stated in the OECD Model Convention commentary, to be “fixed”, a business “must be established at a distinct place with a certain degree of permanence”. ...