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It is submitted that this is the proper interpretation of the Convention, notwithstanding that the omission of one sentence from the O.E.C.D. model convention could raise an inference that "taxation" in the Convention could include taxation of a single source of income. 41. ... Income Tax Convention (1980). The latter portion of Article IV is identical to Article 4, paragraph 1 of the Canada-Japan Income Tax Convention. ... However, I would like to make a few comments with respect to the mutual agreement process and the "tie breaker" rules in the Canada-Japan Income Tax Convention. [153]        Article 4 of paragraph 2 of the Canada-Japan Income Tax Convention, and The Protocol to the Convention state: 1.                     ...

Section 3 of the Income Tax Conventions Interpretation Act is to a similar effect. ... Canada, [1995] 2 S.C.R. 802; Klaus Vogel, “ Klaus Vogel on Double Taxation Conventions ” 3rd ed. ... In such a case, the application of the Convention to the partnership as such would be refused, unless a special rule covering partnerships were provided for in the Convention. ...

Tax Convention, 1980 [12] and the U.S. Internal Revenue Code [13] have not changed since 1990. ... THE CANADA-UNITED STATES TAX CONVENTION, 1980 Article XVIII- Pensions and Annuities 1. ... The Appellant has shown the subject disability pension is not taxable pursuant to article XVIII the Canada-United States Income Tax Convention, 1980 and subparagraph 110(1)(f)(i) of the Income Tax Act. ...

This fact is indicated in the preamble to the Convention. Accordingly, it is undesirable to look beyond the four corners of the Convention and Protocol when seeking to ascertain the exact meaning of a particular phrase or word therein ...   [17]          The Organisation for Economic Co-operation and Development (OECD) has published Commentaries on its Model Convention with Respect to Taxes on Income and on Capital, July 2008 (the "Model Convention"). ... The Queen, 2009 FCA 57, stated that:   10 The worldwide recognition of the provisions of the Model Convention and their incorporation into a majority of bilateral conventions have made the Commentaries on the provisions of the OECD Model a widely-accepted guide to the interpretation and application of the provisions of existing bilateral conventions (see Crown Forest Industries Ltd. v. ...

The relevant provisions of Article IV read as follows:   Canada–United States Tax Convention   Article IV   Residence   1. ... However, under subsection 250(5) of the ITA, the appellant will be deemed not to be a resident of Canada if he is a resident of the US under the Convention, hence the importance of the appellant’s residence status under Article IV of the Convention. ... Lingle did not have an habitual abode in the US for the purposes of the Convention. ...

Paragraph 2 of Article IV of the Canada-Korea Convention provides as follows: 2. ... The Court went on to consider not only the OECD Model Tax Convention but the commentary to the OECD Model Convention (the "OECD Commentary") as well. i. ... The tie-breaker rules in paragraph 2 of Article IV of the OECD Model Convention are the same as in the Canada-Korea Convention. ...

Articles 31 and 32 of the Vienna Convention on the Law of Treaties (Can. ... Canada, [1995] 2 S.C.R. 802; Klaus Vogel, " Klaus Vogel on Double Taxation Conventions " 3rd ed. ... Although the tie-breaker provisions in the Canada-Korean Tax Convention were considered, this part of his analysis is obiter. ...

Income Tax Convention (1980) exempt her from taxation in Canada. [2] The Appellant is a citizen of Canada and moved to the United States, or at least physically went there, and rented an apartment in February 1996, where she was employed throughout the balance of the year. ... Article 15 of the Convention would exempt her from any taxation in the United States, but for the proviso in subparagraph 2(a). ... What fairness, and the Convention requires is that she have credit in assessing her to income tax in this country, for the taxes paid in the United States, and that, of course, she has. ...

Tax Convention, also known as the Convention Between the Governments of the United Kingdom of Great Britain and Northern Ireland and the Government of Canada for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains (the “Tax Convention”). [3] It will suffice for the purposes hereof to state that Article 23 of the Tax Convention sets out a dispute resolution mechanism known as MAP that allows Canadian competent authority officials to interact with UK competent authority officials to endeavour to resolve, by mutual agreement, issues of double taxation not in accordance with the Convention. ... The Material Facts [13] The parties appear to agree on the following material facts: (a) AR filed income tax returns as a resident of Canada for the 2000 to 2015 taxation years and was assessed accordingly; (b) On May 24, 2013, AR reported additional income earned outside of Canada under the Voluntary Disclosure Program (“VDP”) and was reassessed accordingly on January 22, 2015; (c) Following an audit of AR’s affairs, the Minister issued Notices of Reassessment dated September 7, 2017 relating to AR’s 2006 to 2010 and 2014 taxation years, the subject matter of his appeals before this Court; (d) On or about September 13, 2018, AR initiated a disclosure process with the UK tax authorities (“HMRC”) under the Worldwide Disclosure Facility and requested a Certificate of Residency; (e) HMRC issued a Certificate of Residency on April 25, 2019 certifying that AR was a resident of the UK from April 6, 2002 to April 5, 2015; (f) On March 8, 2021, AR was assessed by HMRC for the 2000/2001 and 2001/2002 taxation years; (g) AR filed the MAP request on January 22, 2022; (h) By letter dated June 30, 2022, the Minister informed AR that his MAP request was denied on the basis that he had not filed the request for assistance under Article 23 of the Convention within three years from the “first notification of the action resulting in taxation not in accordance with the provisions of the Convention”; (i) AR filed the Application with the Federal Court on July 28, 2022. [14] It is AR’s position that he first became aware of the possibility of double taxation in the UK when he was assessed by HMRC on March 8, 2021. ... It adds that Canada has produced administrative guidelines that anticipate the interplay between the objection/tax appeal process and MAP, notably paragraphs 46-56 of Canada Revenue Agency “Guidance on Competent Authority Assistance Under Canada’s Tax Conventions”, dated June 1, 2021 (“CRA IC71-17R5”). ...

A new provision, taking up a judge's opinion in an old case and the Vienna Convention solution (article 3), sets as the distinguishing criterion the relative value of the work and the materials: such contracts are now a priori considered contracts of enterprise; they involve a sale when the work is "merely accessory" to the value of the materials. ... If it is only a simple question of proportion, an identical transaction in which the client obtains a manufactured item would be a contract of sale in one case but a contract of enterprise or for services in the other. [21] In force in Quebec by virtue of An Act respecting the United Nations Convention on Contracts for the International Sale of Goods, R.S.Q., chapter C-67.01. [22] The explanatory note by the United Nations Commission on International Trade Law Secretariat on the United Nations Convention on Contracts for the International Sale of Goods state the following: 9. ... In such a case, the ownership is transferred to the owner‑client by accession as parts of the construction or renovation of the immovable are done (CCQ, articles 954 to 964). [24] If this finding is wrong, it would mean that a transaction subject to the Vienna Convention would be a sale, but an identical transaction with a client in Quebec, for example, would not. ...