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The 5% rate is the lower of the two rates provided under Article 10(2) of the Canada–Luxembourg Income Tax Convention (the “Luxembourg Treaty”). [5] The Minister of National Revenue (the “Minister”) assessed LFMI for tax under Part XIII of the ITA on the portion of the Dividends paid to LFLS at the rate of 15% (the “Assessment”) on the theory that a predecessor of LFMI was the beneficial owner of the Dividends paid by Husky to LFLS. ... The appeal raised novel questions about the interpretation and application of Article X(2) of the Canada–Barbados Income Tax Convention (the “ Barbados Treaty ”) and Article 10(2) of the Canada–Luxembourg Income Tax Convention (the “ Luxembourg Treaty ”), specifically in the context of share‑lending arrangements. 21. ...

The court order required the service to comply with the Hague Convention, which it did not. ... An argument was raised that Rule 11.27(1) of the Alberta Rules of Court, excerpted below, gave the Court discretion to validate the service despite its defect: “…the Court may make an order validating the service of a document served inside or outside Alberta in a manner that is not specified by these rules if the Court is satisfied that the method of service used brought or was likely to have brought the document to the attention of the person to be served.” [49]     The Alberta Court of Appeal found that this language was not strong enough to allow a court to validate service that contravened the Hague Convention. The Court at paragraph 48 stated: In order to conform to international law, [in the manner required by the Hape decision], rule 11.27 should not be interpreted so as to circumvent the methods of service provided in the Hague Convention unless done so in clear and unequivocal language. ...

.; Normand RATTI, La convention unanime des actionnaires, (1986) C.P. du N. 93.  ... See: Paul MARTEL, Les conventions entre actionnaires, supra, at page 341 ... See: Daniel LAFORTUNE, La convention d’actionnaires (2002), 36 R.J.T. 197, at page 217 ...

The parties also agree that in 2003, HWEI and LF Luxembourg (collectively, the “Luxcos”) were resident in Luxembourg for the purposes of the Canada–Luxembourg Income Tax Convention (the “ Luxembourg Treaty ”). ... The carve-out for treaty-protected property in paragraph 115(1)(b) of the Act simply reflects what Canada had agreed to do under the Luxembourg Convention, i.e. to not tax the gain realized on the dispositions of certain properties. Therefore, in my view, the proper focus for the GAAR analysis, in this case, is on the provisions of the Luxembourg Convention. ...

Counsel submitted Article III of the Tax Convention states that any term not defined in the Convention has the meaning it has under the law of the taxing state. ... Paragraph 9 of Article XIII of the Convention, for the purposes of this appeal, reads: 9. ... Judge Couture then reviews the law on the interpretation of international conventions. ...

The alternative position, of course, is that these were conventions, and they should be allowed at a maximum of two per year.... the out-of-Canada conventions.... ... M.N.R., [1985] 2 C.T.C. 2176; 85 D.T.C. 509] case regarding the Hawaii, the San Diego, and the Phoenix conventions, conventions or travelling expenses. ... The actual business, or the profits that the Appellants say are related to the conventions would only be incidental to the conventions. ...

Question 2   No other provisions in the [Tax] Convention apply in this appeal because the premium for health insurance is not a tax within the meaning of the Convention. Article 2 states that the Convention applies only to levies that are “taxes” on income:   Article 2 [of the Tax Convention]   Taxes Covered   1.       ... Klaus Vogel et al., Klaus Vogel on Double Taxation Conventions, 3rd ed. ...

Income Tax Convention, the appellant should be considered a resident of the United States and that the convention prevails over the Act. ... Income Tax Convention, as applicable for the taxation years at issue, which read as follows: CANADA-UNITED STATES TAX CONVENTION ACT, 1984 CONVENTION APPROVED 3.(1) The Convention is approved and declared to have the force of law in Canada during such period as, by its terms, the Convention is in force. ... Income Tax Convention will dispose of the question of the appellant's residency. ...

  [5]               Article 18(2)(d) of the Canada-Switzerland Tax Convention reads as follows:   18.2 Notwithstanding anything in this Convention   …   (d) alimony and other similar payments arising in a Contracting State and paid to a resident of the other Contracting State who is subject to tax therein in respect thereof, shall be taxable only in that other State ... Rolf may claim this amount as a deduction on line 256 of his tax return because of the provisions of the Convention between Canada and Switzerland ...   [10]          In the present circumstances, the Appellant’s situation does not fall within the ambit of Article 18(2)(d) of the Canada-Switzerland Tax Convention because he had no tax liability in respect of the child support payments paid in 2008 and 2009. ...

Interpretation of tax conventions: [28] Tax conventions must be given a liberal interpretation with a view to implementing the true intentions of the parties (Crown Forest Industries Ltd. v. ... Subsection 6(1) of the Tax Convention: [30] Subsection 6(1) of the Tax Convention provides that "[i]ncome from immovable property... may be taxed in the Contracting State in which such property is situated. ... Section 23 of the Tax Convention [34] The preamble in the Tax Convention expressly states the purpose of the Tax Convention, which is to avoid double taxation: "Desiring to conclude a Convention for the avoidance of double taxation... with respect to taxes on income... ...