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Tax Convention then in effect. He pointed out that under section 3 of the Canada-United States of America Tax Convention Act, 1943, the provisions of the convention and protocol between Canada and the United States must to prevail in the event of inconsistency between such provisions and those contained in the Income Tax Act. ... Tax Convention exempted the payment to Mr. Wood from the tax assessed. ... Convention cannot be reduced by reason of any amendment to the Income Tax Act made subsequent to the enactment of the Canada-United States Tax Convention Act, 1943, and in particular section 3 thereof. ...

First, the Officer notes that the Applicant’s H&C application was rejected in November 2018, finding that she was a Convention refugee in Germany. ... The particular issue was whether the status of withholding of removal under United States law is equivalent to the status of Convention refugee within the meaning of the Convention Relating to the Status of Refugees,  28 July 1951, 189 UNTS 150 (entered into force 22 April 1954) [the Convention] and under s 101(1)(d) of IRPA. [18]   In my view, it is clear that Wangden does not speak to the standard of review applicable to the first and third issues. ... Did the Officer err in determining that the Applicant has been recognized as a Convention refugee in Germany? ...

Tax Convention provides: Notwithstanding the provisions of Articles III and IV, profits which a resident of one of the territories derives from operating ships or aircraft shall be exempt from tax in the other territory. ... That neither Section 10(1) (c) of the Income Tax Act nor Article V of the Tax Convention exempts earnings of the appellant from managing or agency or stevedoring services which it renders in Canada to other corporations: 2. ... Tax Convention, I do not rely upon the translation of the Convention, which appears as a Schedule to the French text of the Statutes of Canada 1946, c. 38. ...

Analysis The Minister in assessing the appellant admitted that he was in business and allowed deductions (other than the trips under appeal) as follows: 1980- $19,629.78 1981- $27, 619.44 1982- $19,894.92 The only items denied were for travelling to the United States for meetings and conventions. ... The convention locations or the climatic conditions alone did not serve to disallow the deductions. ... As a Canadian taxpayer he must be restricted by the provisions of subsection 20(10) of the Income Tax Act which reads: (10) Convention expenses. ...

The primary issue is whether the Tax Court correctly determined that although the appellant was deemed to be a resident of the United Kingdom under the Canada-United Kingdom Tax Convention (1978) (Convention), the Minister could assess tax on the basis that the appellant was a resident of Canada for the purposes of the Act. [4]                The second issue is whether the Tax Court correctly determined that Article 27(2) of the Convention applied so as to permit the Minister to tax the appellant's non-United Kingdom income, not just the appellant's income that arose in Canada. [5]                In our view, Chief Justice Rip made no error in his interpretation of the Convention. ...

That is, it was not an amount exempt from taxable income in Canada because of a tax convention. ... R., [1999] 2 C.T.C. 2671 this Court came to the same conclusion as the Tingley case, namely that paragraph 5 of Article XVIII of the Convention applies only to benefits paid under social security legislation of the United States and not to private pensions. ... Other cases involving Article XVIII of the Convention have followed the logic that pensions fall under the rules established at paragraphs 1 through 3 of said Article XVIII. ...

In regards to the other out of Canada trips, they are different in nature and should be considered as convention expenses under section 20. ... If the conventions had been held in Regina, they still would have been classified as conventions. ... Under the circumstances of this case, the Court does not feel that the convention expenses for 1985 and 1986 are reasonable, and are therefore disallowed to the extent that they have already been disallowed. ...

There is no question that if it were not for the Canada-US Tax Convention the guarantee fees here in issue would, by virtue of paragraph 214(15)(a) of the Income Tax Act, be subject to tax. It is also beyond doubt that if it were not for that section guarantee fees would fall within the term “industrial and commercial profits’’ exempted from Canadian tax by virtue of Article I of the Convention. ... In saying that, we expressly refrain from any finding that a “deeming” provision in the domestic tax law might not, in other circumstances, be embraced by the provisions of international conventions. ...

Model Double Taxation Convention on Income and on Capital—Article 3(1)): Resident. 1. ... It is apparent that if the qualifying clause, supra, had been included in the Convention in issue, Norsk could not possibly be considered a resident for the purposes of this Convention. ... Given the purpose of the Convention, does the decision of the learned trial judge amount to an amendment to the Convention? ...

Appellant refers to Article I of the Convention and paragraphs (b), (c), (d), (e), (f) of section 3 of the Protocol, which read as follows: Convention 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. ... In his submission the Convention means that an individual may have only one enterprise, and his enterprise must be regarded as being of the State of which he is a resident. ... This presupposes that Article I of the Convention is applicable, and in view of the opinion I have just expressed on the subject, I could ignore it. ...