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However, that does not alter Canada’s obligations under the terms of the Vienna Convention or under the Convention. [149]    In Divito v. ... Moreover, the Convention was given the force of law in Canada by the Canada-United States Tax Convention Act, 1984, S.C. 1984, c. 20 (the “CUSTCA”). ... As well, Article 26 of the Vienna Convention requires Canada to perform the Convention in good faith. [156]    In Gladden Estate v. ...

In my view since the Convention Between Canada and the United States With Respect to Taxes on Income and on Capital, 26 September 1980, Can. T.S. 1984, No. 15.1 (the Convention) is a negotiated agreement between two sovereign countries obviously the parties to the agreement, U.S. and Canada, would want to revisit the agreement in light of the fact that one term has been rendered of no force and effect. [2]      Under Article XXXI paragraph 3, of the Convention, Canada and the U.S. have agreed to consult to try and resolve issues where there has been a significant change in the tax laws of one of the Contracting States which should be accommodated by a modification to the Convention. If the Contracting States cannot satisfactorily resolve the issue, the State seeking the modification may terminate the Convention in accordance with the procedures set out in the Convention. ...

Conclusion [7]            According to Article 28 of the 1998 Convention, the provisions of that convention are applicable in respect of tax withheld at the source on or after January 1, 1998. The 1998 Convention replaces the Convention Between Canada and Switzerland for the Avoidance of Double Taxation with Respect to Taxes on Income and on Capital, Schedule VI, S.C. 1976-77, c. 29 (the " 1976 Convention "). Paragraph 1 of Article 18 of the 1976 Convention read as follows: ARTICLE XVIII Pensions and Annuities 1.              ...

Income Tax Convention (1980) (the Convention). It is agreed between the parties that the Appellant was a resident of the United States of America, and not a resident of Canada, during all of the relevant time period. ... The expression “fixed base” is not defined in either the Convention or the Income Tax Act (the Act). ... Otherwise, why would the Convention use different words in the two Articles? ...

Treaties and Other International Instruments Convention on the Rights of the Child, Can. ... The Preamble to the YCJA   makes explicit reference to the United Nations Convention on the Rights of the Child, Can. ... These provisions are in keeping with both the Convention and the Beijing Rules. ...

That is, during this period he was a resident of Canada for purposes of the Act and a resident of Australia for purposes of the Convention. ... There do not appear to be specific rules in either the Convention or the Act regarding how to compute the tax in these circumstances. ... The Minister then applied Article XVIII of the Convention to determine the tax payable on the Pension income (Step 2). ...

In particular, she asserted her right to the protection of the provisions of the Canada- United States Tax Convention Act, 1984... ... INCOME TAX CONVENTION, (1980) [3] [26]Article IV, applying, as described above, reads as follows: Article IV- Residence 1.      ... Income Tax Convention (1980). Articles 31 and 32 of the Vienna Convention on the Law of Treaties (Can. ...

Zong eligible for relief against double taxation under the Convention. ... Zong entitled to relief against double taxation under the Convention? ... The general purpose of the Convention is to prevent double taxation. [9] Because the amount has not yet been subject to tax in the UK (because it has been deducted from income before calculating income tax) there is no requirement under the Convention or section 126 of the Act to provide relief in Canada. ...

In addition, the Request Submissions explained why the Minister was not barred from doing so by the Canada-Cyprus Income Tax Convention (the “ Cyprus Convention ”). The Cyprus Convention is a bilateral treaty between Canada and Cyprus that stipulates a five-year limitation period for increasing the tax base of a resident of either contracting state, among other things. [24] On November 12, 2019, Mr. ... I therefore find the Minister relied on the Applicant’s failure to seek a Mutual Agreement Procedure under the Cyprus Convention in a manner that does not fetter its discretion under subsection 152(4) of the Act. ...