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At the same time, section 4.1 was added to the Income Tax Convention Interpretation Act:   4.1(1)               Notwithstanding the provisions of a Convention or the Act giving the Convention the force of law in Canada, it is hereby declared that the law of Canada is that section 245 of the Income Tax Act applies to any benefit provided under the Convention;              4.1(2)              Subsection 1 applies with respect to transactions entered into after September 12, 1988 ... I conclude that specific reference in section 4.1 of the Income Tax Convention Interpretation Act to “notwithstanding the provisions of a Convention or the Act giving the Convention the force of law in Canada ” is more specific, later in time and crystal clear as to its intent and effect. ... The OECD commentary to Article I indicates that it is a purpose of tax conventions to prevent tax avoidance and evasion. ...

Where such a provision is included in a treaty, the source state may tax income earned by a resident of the other state from providing services in the source state if the resident of the other state provided 183 days or more of those services in the source state in “any twelve-month period”. [8] The Convention between Canada and the United States of America with Respect to Taxes on Income and on Capital (the “Canada-U.S. ... Tax Treaty became law by An Act to amend the Canada-United States Tax Convention Act, 1984, S.C. 2007, c. 32. [2] Paragraph 3 of Article V provides: “A building site or construction or installation project constitutes a permanent establishment if, but only if, it lasts more than 12 months ...

Income Tax Convention (1980) and Canada may therefore tax them. Under paragraph 2 of Article XVIII, Canada ’s right to tax is limited to 15% ... Here, I note that tax conventions are generally given a broad construction. ... Indeed, the Income Tax Conventions Interpretation Act (the “ ITCI Act ”) seems to confirm the status of the QPP payments as pension payments. ...

  [3]            The withholding rate of 25% imposed by paragraph 212(1)(d) of the Act was reduced to 10% in accordance with the Canada-United States Income Tax Convention (1980) (the “ Convention”). ...

Yao was not a Convention refugee or a person in need of protection. b) Ms. ... Zhang’s children were Convention refugees. [43] This meant that refugee protection was conferred on them and they became protected persons within the meaning of the IRPA. ... Conferral of refugee protection 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. [53] This list is exhaustive and is not open and flexible. ...

  [1]               The issue in this Appeal is whether the Appellant is entitled, in determining its tax payable for 2003 under the Income Tax Act (the “ Act ”), to a foreign tax credit in the amount of $3,199,601 either pursuant to subsection 126(2) of the Act or paragraph 2 of Article XXIV of the Canada- United States Tax Convention. ... Since I have determined that the Appellant is entitled to claim this credit pursuant to subsection 126(2) of the Act, and since the arguments related to the Canada – United States Tax Convention were raised as alternative arguments if the Appellant was not entitled to the foreign tax credit pursuant to subsection 126(2) of the Act it is not necessary to consider the arguments related to the Convention and these will not be addressed ...

OECD CONVENTION AND COMMENTARY   [59]      Subsection 69(2) of the Act is analogous to Article 9(1) of the OECD Model Double Taxation Convention on Income and Capital. ... This amount is reduced to ten percent under Article 10(1)(a) of the Canada-United Kingdom Tax Convention(1978). ...

The question at issue is whether the appellant's income is exempted from taxation in Canada by virtue of Article 14 of the Canada-United Kingdom Income Tax Convention, 1980, S.C. 1980-81-82-83, c. 44, part X (the "Convention"), and whether Article 15 of this Convention is applicable. Article 14 and the pertinent part of Article 15 of the said Convention read as follows: Article 14 1. ... With regards to Article 14 of the Convention, the Commentary says in part the following: 1. ...

Treasury Department, approved by the Government of Canada, is an official guide to the Convention and reflects policies behind particular Convention provisions, as well as understandings reached with respect to the interpretation and application of the Convention. ... Notwithstanding the provisions of a convention or the Act giving the convention the force of law in Canada, it is hereby declared that the law of Canada is that, to the extent that a term in the convention is (a) not defined in the convention, (b) not fully defined in the convention, or (c) to be defined by reference to the laws of Canada, that term has, except to the extent that the context otherwise requires, the meaning it has for the purposes of the Income Tax Act, as amended from time to time, and not the meaning it had for the purposes of the Income Tax Act on the date the convention was entered into or given the force of law in Canada if, after that date, its meaning for the purposes of the Income Tax Act has changed. 1984, c. 48, section 3. ... 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. ...

I dispute your decision that the convention was not within the territorial scope of the sponsoring organization. ... But his argument that this was a “convention”, while not accepted by the Minister, has not been successfully overturned by the Minister, and the facts are in support of it being termed just that — a “convention”, not “travelling”. ... A convention, yes, but probably more of a “self-help” or “personal motivation” conference than a regular business convention. ...