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For the purposes of this Convention, unless the context otherwise requires:  ...   ... Canada-United States Tax Convention Act, S.C. 1984, c. 20:   3(2)      In the event of any inconsistency between the provisions of this Act, or the Convention, and the provisions of any other law, the provisions of this Act and the Convention prevail to the extent of the inconsistency.   ...   [6]      The Appellant's agent conceded during his argument that the premiums are not subject to the provisions of the Convention, particularly paragraph 2 of Article XXIV of the Convention. ...

In addition the Act that implements the Convention in Canada know as the Canada-United States of America Tax Convention Act (the Convention Act), 1943 being Chapter 21 of the 1943 Statutes of Canada provides in section 3: In the event of any inconsistency between the provision of this Act and or of the said Convention and Protocol and the application of any other law, the provisions of this Act and of the Convention and Protocol, shall to the extent of such inconsistency, prevail. The provisions of Article XII] D 2 of the Convention in force in 1983 read: Art. ... The provisions of Article XIII D 2 of the Convention do not impose such a requirement. ...

Indeed, she did not recall what convention she attended but she suggested it may have been in the United States. ... Concerning conventions and seminars: "Conventions are expensive". 4. ... She has been updating her knowledge through seminars and conventions, although the specifics are uncertain. ...

Drouin Deputy Attorney General of Canada Ottawa, Canada     [1] Exhibit R-1: Annual statements (English translation); Exhibit R-2: Annual statements (in Dutch). [2] Amended Reply to the Notice of Appeal, paragraph 10. [3] Amended Reply to the Notice of Appeal, paragraph 13(g). [4] Convention Between Canada and the Kingdom of the Netherlands, Article 2, paragraph 3. [5] Convention Between Canada and the Kingdom of the Netherlands, Article 18, paragraphs 1 and 2. [6] Convention Between Canada and the Kingdom of the Netherlands, Article 22, paragraph 5(a). [7] Income Tax Act, subsection 126(1). [8] Convention Between Canada and the Kingdom of the Netherlands, Article 22, paragraph 6(b). [9] Income Tax Act, subparagraph 56(1)(a)(i). [10] Béliveau v. The Queen, 2018 TCC 87 at paragraphs 14, 22, and 24. [11] Exhibit R-2: Annual statements (in Dutch). [12] Exhibit R-1: Annual statements (English translation). [13] Convention Between Canada and the Kingdom of the Netherlands, Article 22, paragraph 6(b). [14] Amended Reply to the Notice of Appeal, paragraph 13. ...

Indeed, she did not recall what convention she attended but she suggested it may have been in the United States. ... Concerning conventions and seminars: “Conventions are expensive”. 4. Concerning depreciation: “Probably my computer”. 5. ... She has been updating her knowledge through seminars and conventions, although the specifics are uncertain. ...

Reasons for Judgment Watson, D.J.T.C.C. [1]            This appeal was heard in Bathurst, New Brunswick, on June 29, 2001. [2]            The Appellant's income tax returns for the 1996 and 1997 taxation years were originally assessed on April 21, 1997 and March 16, 1998 respectively. [3]            In computing his non-refundable tax credits for the 1996 and 1997 taxation years, the Appellant included an equivalent-to-spouse amount in respect of his children. [4]            By notices of reassessment dated March 25, 1999, the Minister of National Revenue (the "Minister") advised the Appellant that he had been denied the equivalent-to-spouse amount for these two taxation years. [5]            In reassessing the Appellant, the Minister made the following assumptions of fact: a)              the Appellant and his former spouse were divorced on May 12, 1995; b)             the Corollary Relief portion of the Divorce Decree (the "Corollary Relief") stipulates that the Appellant's former spouse retains sole custody of the two minor children of the marriage; c)              the Corollary Relief also stipulates that the Appellant is required to pay support to his former spouse in respect to the children. [6]            At the hearing, the Appellant admitted subparagraphs a) and c) and denied subparagraph b) of paragraph 15 of the Reply to the Notice of Appeal. [7]            At the hearing, the Appellant had the onus of establishing, on a balance of probabilities, that the Minister's reassessment of March 25, 1999 was ill-founded in fact and in law. [8]            The "Convention sur mesures accessoires et autres réclamations" signed on May 8, 1995 by the Appellant and his former spouse provides in part as follows: GARDE ET DROITS D'ACCÈS 2.-             La demanderesse aura la garde des enfants mineurs des parties: Grégory âgé de 12 et Thomas âgé de 10 ans; 3.-             De son côté, le défendeur aura des droits d'accès suivant entente à l'amiable entre les parties sur préavis raisonnable; PENSION ALIMENTAIRE 4.-             Le défendeur versera à la demanderesse pour ses deux (2) enfants mineurs une pension alimentaire de 50,00 $ par semaine payable d'avance le premier de chaque mois (soit 200,00 $ les mois de quatre (4) semaines ou 250,00 $ les mois de cinq (5) semaines) par une série de chèques postdatés couvrant une période d'une (1) année; cette pension alimentaire sera payable dès la signature de la présente convention; [...] [9]            The divorce decree was dated May 12, 1995 giving force to the "Convention sur mesures accessoires et autres réclamations" signed on May 8, 1995. [10]          Counsel for the Minister relied on subsections 56.1(4) and 118(5) and paragraph 118(1)(b) of the Income Tax Act as amended for 1996 and 1997. [11]          Taking into consideration all of the circumstances of this appeal, including the testimony of the Appellant, the admissions and documentary evidence, the Court is satisfied that the Appellant has not succeeded in his onus. [12]          Accordingly, the appeal is dismissed. ...

Moreover the Canada-Finland Income Tax Convention Act, 1959, section 3 reads as follows: In the event of any inconsistency between the provisions of this Act, or the Convention, and the operation of any other law, the provisions of this Act and the convention prevail to the extent of the inconsistency. ... The source is in Canada and the interest paid is not exempt by the convention. ... CR 578; [1947] CTC 343; and to Articles XIIIE and XVI of the Canada-US Tax Convention. ...

In argument, counsel for the appellant submitted first that tax conventions are to be liberally interpreted in the interest of the comity of nations. ... Where a tax convention is involved, however, the situation is different and a liberal interpretation is usual, in the interests of the comity of nations. ... 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. ...

Income Tax Convention since both appellants received amounts from American pension plans. ... Income Tax Convention and Schedule IT to the Income Tax Regulations, as amended and applicable to the 1991 and 1992 taxation years. ... Income Tax Convention are very clear on this question. Article XVIII of the Convention reads as follows: Article X VIII- Pensions and Annuities 1. ...

Income Tax Convention. [12] It filed a Canadian income tax return for 1991 in which it declared gross revenue from the Canadian tour of $625,018. ... Income Tax Convention nor paragraph 115(1)(a)(ii) of the Income Tax Act provide any guidance. ... That convention is the basis of all or virtually all of Canada's international network of tax treaties and is a useful extrinsic aid in interpreting such treaties. [38] Article 17 of the draft OECD convention reads: Article 17 ARTISTES AND SPORTSMEN 1. ...