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Which agreement or convention applies in the present case? 4.03.4 The 1980 Canada-United Kingdom Tax Convention was passed on December 17, 1980, and was declared to have force of law in Canada. ... In this provision, “the existing Agreement” means the 1966 Canada-United Kingdom Income Tax Agreement, and “this Convention” means the 1980 Canada-United Kingdom Income Tax Convention. ... Reference to article 6(3) of the Convention to “profits from the alienation of property” is a new feature of the Convention. ...

At the opening of the hearing, counsel for the respondent broadened that assumption to include the assumption that, if the appellant was not resident in Canada, he had a permanent establishment in this country, a fact which excludes him from the benefits of the Canada-US Reciprocal Tax Convention. 3 First of all I would like to say a word about the said Convention, so that my approach to such Conventions, should the matter go further, will be on the record. ... 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. Tax conventions are negotiated primarily to remedy a subject's tax position by the avoidance of double taxation rather than to make it more burdensome. ...

The appellant attended a convention trip to Greece under the auspices of Hupp (Canada) Limited (hereinafter referred to as “Hupp”). ... The appellant attended the convention at the request of Frontier and as one of its employees. ... He was simply requested to attend the convention by the President and General Manager of the company for business reasons, which included goodwill and public relations. ...

Having gone this far, the respondent submitted that the appellant is taxable unless he is exempt by the Canada-US Income Tax Convention. ... The appellant’s submission was that, if there was a conflict between the Act and the Convention, the Convention would prevail. Therefore, if the Convention exempts the sum in dispute herein from tax, then the appellant would pay no tax. ...

Minister of National Revenue, [1975] C.T.C. 2116, 75 D.T.C. 74 The Assistant Chairman: 1 This is the appeal of Dr Emile S Shihadeh from an income tax assessment wherein a tax in the amount of $3,362.70 was levied against the appellant in the 1969 taxation year. 2 The issue in this appeal is whether the appellant qualifies for the exemption from taxation provided for in Article VIIIA of the Canada-US Tax Convention. 3 In 1967 the appellant, who was a resident of the City of Ithaca, in the State of New York, USA, applied to several universities in the United Kingdom, the United States and Canada for a teaching contract. ... The first one is an inquiry, dated February 19, 1968, from the appellant to the Taxation Division of the Department of National Revenue concerning his application for the tax exemption provided for in Article VIIIA of the said Reciprocal Tax Convention. ... In my opinion, it is not the purpose of the legislation to grant a tax holiday for those persons who intend to teach in Canada on a permanent basis, and the distinction to be made between remaining in Canada beyond the two-year period and continuing to teach in Canada beyond that period is necessary for the proper application of the purpose and intent of Article VIIIA of the Tax Convention. 19 I do not believe that the intention that a person may have had at the time of accepting his two-year teaching contract has any bearing or any effect on the mandatory disqualification from tax exemption provided for in Article VIIIA of the Tax Convention if the individual concerned continues to teach at a university in Canada after the expiration of the two-year teaching limit specified in the Tax Convention. 20 For these reasons the appeal is dismissed. ...

The appellant relied on Article IV 2 of the Canada/France Income Tax Convention. The respondent relied, inter alia, upon sections, 2, 3,115 and 250 of the Income Tax Act, SC 1970-71-72, c 63, as amended and also upon the Canada/France Income Tax Convention. ... Having found that he was ordinarily resident in Canada, the Canada/France Income Tax Convention gives no assistance to the appellant and, in particular, I refer to Article IV thereof which reads in part as follows: IV: Fiscal Domicile 1. ...

If I were just a farmer I would be able to claim up to two conventions, whether I belonged to the organization or not that had something to do with my business, and I believe the interpretation is that that is my judgment. ... Dealing with the $50 convention expense, he put forward that he had attended as a farmer, not as a teacher, since in his view there was a relevance. ... On the points at issue, at the hearing the appellant did recognize the obvious weakness in this appeal with regard to the $50 convention expense in 1974, and the Board has no evidence to support its allow- ance. ...

There is nothing in article 21, or in any other article of the said Convention, requiring Canada to forego its tax in respect of interest payable pursuant to its own Income Tax Act. Article 10 of the Canada-Norway Income Tax Convention permits taxation of interest arising in one contracting state (Canada) and paid to the resident of another contracting state. The definition of “interest” in article 10(6) of the said Convention is wide enough to include the payments made in the present case. ...

He stated that the purpose of the visit was to attend at a convention of Mutual Life Assurance Company and that he took his wife with him. ... It was only under pressure by counsel for the respondent that the initial impression given by the appellant with respect to his attendance at a convention in Winnipeg in 1974 was not merely to attend a convention of his company, but was rather a pleasure trip. ...

The evidence indicated that the person entitled to vote at a leadership convention fall into two categories. ... Policies passed in convention do not bind him. He cannot be fired, except folowing a leadership review at a convention, a process which the appellant described as analogous to impeachment. ...