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F-29.4) (which appended some provisions of the Vienna Convention on Diplomatic Relations and the Vienna Convention on Consular Relations), and with the State Immunity Act, R.S., c. ... This is permitted under the Vienna Convention on Diplomatic Relations and the Vienna Convention on Consular Relations. ... In other words, these conventions do not seek the personal benefit of a foreign national. ...

The plaintiff disagrees, and says that in any event, the exemption in Article VIA of the Convention applies. ... Canada-United States of America Tax Convention Act, 1943: 3. In the event of any inconsistency between the provisions of this Act or of the said Convention and Protocol and the operation of any other law, the provisions of this Act and of the Convention and Protocol shall, to the extent of such inconsistency, prevail. 13 I find it necessary, as well, to consider other sections of the Income Tax Act and to refer briefly to that elusive word “income” as used in the statute. ... The word “pensions” as used in the Convention should, I think, be liberally interpreted. ...

Applicable law [16]            According to section 98 of the Act, a person referred to in sections E or F of Article 1 of the Refugee Convention is not a Convention refugee or a person in need of protection. Section F of Article 1 of the Refugee Convention reads as follows: F.         The provisions of this Convention shall not apply to any person with respect to whom there are serious reasons for considering that: (a)         he has committed a crime against peace, a war crime, or a crime against humanity, as defined in the international instruments drawn up to make provision in respect of such crimes; (b)         he has committed a serious non-political crime outside the country of refuge prior to his admission to that country as a refugee; (c)         he has been guilty of acts contrary to the purposes and principles of the United Nations. [17]            As indicated above, section F(a) of Article 1 of the Refugee Convention is germane in this case. ...

Income Tax Convention (1980) (the “Convention”) as amended, he was not, for tax purposes, considered to be a resident of Canada during the years at issue.  ... Income Tax Convention (1980) was enacted as Schedule I to the Canada-United States Tax Convention Act, 1984, S.C. 1984 c. 20.  ... The penultimate paragraph of the Convention expressly states that the Convention was “done in the French and English languages, each text being equally authentic”.  ...

His starting point is the Vienna Convention on the Law of Treaties, [1980] Can T.S. ... Of high persuasive value in terms of defining the parameters of the Canada-United States Income Tax Convention (1980) is the OECD model double-taxation convention on income and on capital. ... The referenced page, however, reads as follows: [23] The relevant commentaries on the OECD Convention were drafted after the 1942 Convention and therefore their relevance becomes somewhat suspect. ...

iii)   If the Appellant was not a resident of Canada in 2009, was Part XIV branch tax applicable or is the gain exempt under the terms of the Canada-Netherlands Income Tax Convention (the “Canada-Netherlands Tax Treaty” or the “Tax Treaty”)? ... [48]   One of the objects of the Canada-Netherlands Income Tax Convention (signed on May 27, 1986, as amended by Protocols, and also known as the Convention between Canada and the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income) is the avoidance of double taxation. ... For the purposes of this Convention, the term “resident of one of the States” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.... 3. ...

Tax Convention, assessed GONS on the basis it was subject to Canadian tax, as it was carrying on business for those 88 days through a permanent establishment in Canada. ... [22]     Salary and travel    -         By virtue of the Income Tax Act, the Income Tax Convention and Interpretation Act, and the Canada-United Kingdom Income Tax Convention, the taxable income of a business carried on through a permanent establishment is to be calculated as if the establishment were a separate business for the period it exists. ...

The 5% rate is the lower of the two rates provided under Article 10(2) of the Canada–Luxembourg Income Tax Convention (the “Luxembourg Treaty”). [5] The Minister of National Revenue (the “Minister”) assessed LFMI for tax under Part XIII of the ITA on the portion of the Dividends paid to LFLS at the rate of 15% (the “Assessment”) on the theory that a predecessor of LFMI was the beneficial owner of the Dividends paid by Husky to LFLS. ... The appeal raised novel questions about the interpretation and application of Article X(2) of the Canada–Barbados Income Tax Convention (the “ Barbados Treaty ”) and Article 10(2) of the Canada–Luxembourg Income Tax Convention (the “ Luxembourg Treaty ”), specifically in the context of share‑lending arrangements. 21. ...

The court order required the service to comply with the Hague Convention, which it did not. ... An argument was raised that Rule 11.27(1) of the Alberta Rules of Court, excerpted below, gave the Court discretion to validate the service despite its defect: “…the Court may make an order validating the service of a document served inside or outside Alberta in a manner that is not specified by these rules if the Court is satisfied that the method of service used brought or was likely to have brought the document to the attention of the person to be served.” [49]     The Alberta Court of Appeal found that this language was not strong enough to allow a court to validate service that contravened the Hague Convention. The Court at paragraph 48 stated: In order to conform to international law, [in the manner required by the Hape decision], rule 11.27 should not be interpreted so as to circumvent the methods of service provided in the Hague Convention unless done so in clear and unequivocal language. ...

Berne Convention for the Protection of Literary and Artistic Works, September 9, 1886, art. 5. ... The territoriality principle has been incorporated into a number of international treaties, to which Canada is a signatory: see, e.g., Berne Convention for the Protection of Literary and Artistic Works (1886); Agreement on Trade-Related Aspects of Intellectual Property Rights (1994), 1869 U.N.T.S. 299; World Intellectual Property Organization Copyright Treaty (1996), CRNR/DC/94 (“ WCT ”); and World Intellectual Property Organization Performances and Phonograms Treaty (1996), CRNR/DC/95.   149                         Article 5 of the Berne Convention calls for the territorial treatment of copyright; however, the Berne Convention does not specifically address the communication of works over the Internet.  ... Although the Copyright Act   has not yet been amended to reflect the signing of the WCT, I believe this cannon of interpretation is equally applicable to the case at bar.   151                         How to interpret the meaning of “communicate” in s. 3(1)(f) in the context of the Internet so as to best respect the principle of territoriality in the Berne Convention?  ...