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  [20]     Article XIII of the Canada- US Tax Convention provides in part as follows:   1. ...   [22]     As well in the Technical Explanation provided for this Article of the Convention it is stated that:   Under paragraph 3(a) of Article XIII of the Convention, real property situated in the United States includes real property (as defined in Article VI (Income from Real Property) of the Convention) situated in the United States and a United States real property interest. ... Tax Convention.   [24]     As noted by Justice Hershfield in Meyer, the provisions of Article XXVI of the Canada- US Tax Convention may also be available to assist the Appellant. ...

The Judge of the Tax Court applied Article IV of the Canada-United States Tax Convention (Convention) and, for detailed reasons, concluded that the appellant was a resident of Canada during the years at issue. ... The test to be applied under the Convention is one of fact: in which, if any, state does the individual have closer personal and economic relations?   ...   [10]            As I have not been persuaded that the Judge erred in law in her interpretation of Article IV of the Convention, or that she made any palpable and overriding error in her understanding of the evidence or her application of the Convention to the evidence, I would dismiss the appeal with costs. ...

He then makes a study of the provisions of the Canada-US Tax Convention however and at page 455 [5372] discusses the argument that appellant’s venture was a Canadian enterprise and not a US enterprise and therefore is not relieved by the Convention from taxation in Canada. ... By section 3 of the Canada-US Tax Convention Act, 1943, the terms of said Convention and Protocol have the force of law in Canada and must prevail over any other law to the extent of any inconsistency therewith. ... Canada-US Tax Convention (signed March 4, 1942) annexed as scheduled to the Canada-United States of America Tax Convention Act, 1943, 7 Geo VI, c 21 ARTICLE I 1. ...

The appellant in his claim for exemption relies primarily upon the provisions of articles 17 and 18 of the Canada-United Kingdom Income Tax Convention. ... Paragraphs 1 and 3 of article 17 of the Canada-United Kingdom Income Tax Convention read as follows: 1. ... This wording, which came into effect in 1985, was the result of an amendment contained in the second protocol to the 1978 convention. ...

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. ...

I propose to reproduce those Articles in the Conventions that are of relevance. ... Articles 2(1) and 3 of the Convention on the Continental Shelf provide: 2(1). ... It should not go unnoticed that the Territorial Sea Convention speaks of “sovereignty” and the right of “innocent passage”; the Fishing Convention speaks of “special interests”; the Continental Shelf Convention speaks of “sovereign rights” for certain purposes which are not to affect the legal status of the superjacent waters as high seas and the High Seas Convention speaks of “freedom of navigation”. ...

-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.. ...

For the purposes of this Convention, unless the context otherwise requires:  ...   ... Canada-United States Tax Convention Act, S.C. 1984, c. 20:   3(2)      In the event of any inconsistency between the provisions of this Act, or the Convention, and the provisions of any other law, the provisions of this Act and the Convention prevail to the extent of the inconsistency.   ...   [6]      The Appellant's agent conceded during his argument that the premiums are not subject to the provisions of the Convention, particularly paragraph 2 of Article XXIV of the Convention. ...

In addition the Act that implements the Convention in Canada know as the Canada-United States of America Tax Convention Act (the Convention Act), 1943 being Chapter 21 of the 1943 Statutes of Canada provides in section 3: In the event of any inconsistency between the provision of this Act and or of the said Convention and Protocol and the application of any other law, the provisions of this Act and of the Convention and Protocol, shall to the extent of such inconsistency, prevail. The provisions of Article XII] D 2 of the Convention in force in 1983 read: Art. ... The provisions of Article XIII D 2 of the Convention do not impose such a requirement. ...

No. 30, amended version (the Convention). [4] The appellant is a trustee of Canadian Trusts that have been the subject of 14 requests for information made by France in connection with audits of its tax services involving 11 French residents. ... This question is even more crucial when it appears that the foreign authorities are trying to circumvent the convention by subjecting the assets of Canadian trusts to their tax system. ... Article 25 of the Convention stipulates that a taxpayer who considers himself or herself to be the subject of measures not in accordance with the Convention may submit his or her case to the State of which he or she is a resident so the two Contracting States may endeavour to resolve the case by mutual agreement. [23] More importantly, I believe that the alleged harm could be subject to compensation. ...