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The Minister’s policies, tax treaties, where Canada is a party, and OECD conventions referenced and interpreted in the Rolph Report are essential findings this Court will make in the appeal, as framed in the Appellant’s own pleadings. ...

He recognized, however, in cross-examination, that he did not have any first‑hand knowledge of that convention and that his testimony had been based on a conversation he had had two weeks before trial with Rick Smith, who apparently was the sales manager to whom the appellant reported at the time (Transcript, pp. 107 and 122-123). ...

Analysis Tax exemption under section 81 of the ITA [26]     The relevant provision to resolve the issue of the exemption of Atuhk's profits is found at paragraph 81(1)(a) of the Act, which provides: 81(1)     Amounts not included in income- There shall not be included in computing the income of a taxpayer for a taxation year, (a)         Statutory exemptions- an amount that is declared to be exempt from income tax by any other enactment of Parliament, 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; [Emphasis added] [27]     The relevant provision from the other act is section 87 of the IA, which sets out the following: 87         (1) Notwithstanding any other Act of Parliament or any Act of the legislature of a province, but subject to section 83, the following property is exempt from taxation, namely, (a)         the interest of an Indian or a band in reserve lands or surrendered lands; and (b)         the personal property of an Indian or a band situated on a reserve. (2) No Indian or band is subject to taxation in respect of the ownership, occupation, possession or use of any property mentioned in paragraph (1)(a) or (b) or is otherwise subject to taxation in respect of any such property. (3) No succession duty, inheritance tax or estate duty is payable on the death of any Indian in respect of any property mentioned in paragraphs (1)(a) or (b) or the succession thereto if the property passes to an Indian, nor shall any such property be taken into account in determining the duty payable under the Dominion Succession Duty Act, chapter 89 of the Revised Statutes of Canada, 1952, or the tax payable under the Estate Tax Act, chapter E-9 of the Revised Statutes of Canada, 1970, on or in respect of other property passing to an Indian. ...

The issue was whether the SAR payment to him was “other similar remuneration” within the meaning of article 15(1) of the Canada-United Kingdom Tax Convention (the “Treaty”). ...

The tie‑breaker rules in the tax convention between Canada and Korea state that in case of doubt as to a person's "centre of vital interests," that person is deemed to be a resident of the country in which he stays more frequently. ...

Analysis   [4]               Paragraph 81(1) (a) of the Income Tax Act states:   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 Parliament, 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;   [5]               Subsections 87(1) and (2) of the Indian Act states:   87 (1)    Notwithstanding any other Act of Parliament or any Act of the legislature of a province, but subject to section 83 and section 5 of the First Nations Fiscal and Statistical Management Act, the following property is exempt from taxation:   (a)        the interest of an Indian or a band in reserve lands or surrendered lands; and   (b)        the personal property of an Indian or a band situated on a reserve.   87(2)    No Indian or band is subject to taxation in respect of the ownership, occupation, possession or use of any property mentioned in paragraph (1)(a) or (b) or is otherwise subject to taxation in respect of any such property ...

Analysis   [17]          The provisions of the Excise Tax Act (the Act) relevant to the matter in issue are the following:   152(1) When consideration due — For the purposes of this Part, the consideration, or a part thereof, for a taxable supply shall be deemed to become due on the earliest of 152(1) Contrepartie due — Pour l'application de la présente partie, tout ou partie de la contrepartie d'une fourniture taxable est réputée devenir due le premier en date des jours suivants:   (a) the earlier of the day the supplier first issues an invoice in respect of the supply for that consideration or part and the date of that invoice, a) le premier en date du jour où le fournisseur délivre, pour la première fois, une facture pour tout ou partie de la contrepartie et du jour apparaissant sur la facture; (b) the day the supplier would have, but for an undue delay, issued an invoice in respect of the supply for that consideration or part, and b) le jour où le fournisseur aurait délivré une facture pour tout ou partie de la contrepartie, n'eût été un retard injustifié; (c) the day the recipient is required to pay that consideration or part to the supplier pursuant to an agreement in writing. c) le jour où l'acquéreur est tenu de payer tout ou partie de la contrepartie au fournisseur conformément à une convention écrite.    ... …     168(1) General rule — Tax under this Division in respect of a taxable supply is payable by the recipient on the earlier of the day the consideration for the supply is paid and the day the consideration for the supply becomes due. 168(1) Règle générale — La taxe prévue à la présente section est payable par l'acquéreur au premier en date du jour où la contrepartie de la fourniture taxable est payée et du jour où cette contrepartie devient due ...

Also, section 81 of the Income Tax Act reads as follows: 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 Parliament, 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; For Alice's purposes, section 87 states that property is exempt from taxation if that personal property of an Indian is situated on a reserve. ...

(the company) during the years in question, and each of them claims that his or her income from the company is not subject to taxation by reason of paragraph 81(1) (a) of the Income Tax Act [2] and paragraph 87(1) (b) of the Indian Act. [3] 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; Indian Act 87(1) Notwithstanding any other Act of Parliament or any Act of the legislature of a province, but subject to section 83, the following property is exempt from taxation, namely, (a) the interest of an Indian or a band in reserve lands or surrendered lands; and (b) the personal property of an Indian or a band situated on a reserve. (2) No Indian or band is subject to taxation in respect of the ownership, occupation, possession or use of any property mentioned in paragraph (1) (a) or (b) or is otherwise subject to taxation in respect of any such property. ...

" [une convention écrite] in a grandfathering provision did not require that the agreement be one that created contractual rights and obligations... ...