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CONVENTION FOR THE AVOIDANCE OF DOUBLE TAXATION BETWEEN CANADA AND THE UNITED STATES OF AMERICA EDITORIAL NOTE: The following convention together with its protocol between Canada and the United States of America was signed at Washington on March 4, 1942 by Mr. ... ARTICLE XXII This Convention and the accompanying protocol which shall be considered to be an integral part of the Convention shall be ratified and the instruments of ratification shall be exchanged at Washington as soon as possible. This Convention and protocol shall become effective on the first day of January 1941. ...

Articles I and II of the Convention are as follows: Article I An enterprise of one of the contracting States is not subject to taxation by the other contracting State in respect of its industrial and commercial profits except in respect of such profits allocable in accordance with the Articles of this Convention to its permanent establishment in the latter State. ... The taxes referred to in this Convention are: (b) for Canada: the Dominion income taxes, including surtaxes, and excess-profits taxes. 3. ... (c) the term ‘dividends’, as used in this Convention, shall include all distributions of the earnings or profits of corporations.” ...

On March 4, 1942, a Convention and Protocol was agreed upon by the two countries. ... The Convention entered into between Canada and the United States of America, set out in Schedule A, is approved and declared to have the force of law in Canada, and shall be deemed to be included in and to form part of the Convention and Protocol set out in the Schedule to The Canada-United States of America Tax Convention Act, 1943. ... On my reading of the Tax Convention, I should have also reached the conclusion that the denial of the foreign tax deduction for the earlier years as authorized by Section 38(1) of the Act also offended Article XV (1) of the Convention. ...

-Canada Tax Convention signed March 4, 1962, as amended, and Section 6(a) of the Protocol to that Convention. ... Convention texts, most of their relevant parts call for a textual quotation. ... The Canadian treaties are: Canada—United Kingdom Convention, Article XI subsection 5.. ...

The assessment aforementioned violates the Conventions for the avoidance of double taxation between Canada and the United States of America and between Canada and France.” ... We have seen that receipts of this kind benefit from the tax exemption decreed by Article I of the Canada-United States Convention. ... Coming now to the second series of motion picture contracts, exhibits 6 to 10 inclusive, concerning which the Canada-France Income Tax Convention (1950-1951, S.C. 15, Geo. ...

He also lectures to university students on this subject, has been active in associations of anaesthetists for more than twenty- five years, has attended medical conventions in various parts of the world, and is also an author of articles on this subject. ... Monet I quote the following: “The issue before the Board is whether or not the expenses incurred by the appellant in 1951 to attend conventions and Board of Directors’ meetings meet the test of having been incurred by him for the purpose of gaining or producing the income from his profession which, under the provisions of Section 127 (1) (e) of the Act, is a business.” ...

In support of its claim for a broad interpretation of the exempting provision in question, respondent introduced an extract from the Vienna Convention on Diplomatic Relations of April 18, 1961 which was ratified by Order in Council P.C. 1966-653 to take effect 011 June 25, 1966. ... It is clear that the wording of this Convention could not override the wording of the statute which we are called upon to interpret. ... While respondent’s counsel did not attempt to contend that this Convention applied so as to override the wording of Section 35(2) (b) of the Estate Tax Act, he argued that it indicated that if Canada had intended that this section should be interpreted restrictively it would not have ratified the Vienna Convention. ...

Nassau Jet Holiday, the programme our men have been developing for you for nearly a year, will be the finest business convention we’ve ever held. ... Indeed in the Hale case (supra) no attempt appears to have been made to tax any supposed benefit in respect of his own. attendance at the convention. ... Counsel went on to emphasize the business aspects of the trip itself and its program, and to characterize the whole trip as a business convention. ...

Puis la convention, se précisant davantage, indiquait: “Il est entendu que ce montant de sept mille dollars ($7,000.00) ne devra pas être considéré comme étant le prix de cette cession ainsi consentie par M. ... Il s’agit de décider si nous sommes en présence d’une obligation équivalant à prix de vente, ou plutôt d’une convention secondaire, astreignante toutes choses étant égales, mais aussi, le cas échéant, soumise à de significatives fluctuations. ...

Mais de là il ne faut pas conclure que toute convention dans laquelle se rencontre cet élément constitue nécessairement une société. ... Speaking of the rule of interpretation where the language of a convention is doubtful or obscure, in Dufort v. ... Where the language of a private convention is doubtful or obscure, to quote Huc, Commentaire du Code Civil, vol. 7, Art. 175, ‘ le juge doit, avant tout, rechercher quelle a été la commune intention des parties pourvu cependant que cette intention paraisse douteuse. ...