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Cumming J. also held that there is no constitutional convention protecting the design of the public education system in Ontario and that, even if there was, a constitutional convention cannot be used to invalidate express legislation.  ... This conflict between convention and law which prevents the courts from enforcing conventions also prevents conventions from crystallizing into laws, unless it be by statutory adoption.   ... For all of these reasons, the constitutional convention argument fails.   ...

Income Tax Convention (1980) are of relevance: Article VII —Business Profits 1. ... For the purposes of the Convention, the provisions of this Article shall be applied in determining whether any person has a permanent establishment in any State. ... Income Tax Convention. The appeals for the 1985 and 1986 taxation years are dismissed. ...

Introduction [1]                This is an application for judicial review made under subsection 72(1) of the Immigration and Refugee Protection Act, S.C. 2001, c. 27 (IRPA) of a decision made by the Refugee Appeal Division (RAD) of the Immigration and Refugee Board of Canada (IRB) on December 30, 2015, affirming a decision rendered by the Refugee Protection Division (RPD) concluding that the applicant was not a Convention refugee nor a person in need of protection. [2]                I am of the opinion that the RAD’s decision was reasonable and that this application for judicial review should be dismissed. ... The RPD made the following determinations: Identity: The applicant proved his identity; Credibility: He was a credible witness, in all of his allegations; Section 96 of the IRPA: He is not a Convention refugee because his fear is not based on any of the grounds set out in the Convention; neither “victims of criminality” nor “entrepreneurs” are recognized social groups within the meaning of Canada (Attorney General) v. ... Decision [6]                The RAD affirmed the RPD’s determination that the applicant is neither a Convention refugee nor a person in need of protection. ...

Smith take the position that, by virtue of paragraph 4 of Article XIV of the Agreement between Canada and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and on Capital (the “Canada-Barbados Convention”), enacted by the Canada-Barbados Income Tax Agreement Act, 1980, S.C. 1980-81-82-83, c. 44, Part IX, Canada cannot impose tax on the capital gain realized by the RCI Trust on the disposition of the shares of RCI Environnement Inc. ... I paraphrase as follows the relief sought from the Federal Court: (a)     a declaration that subsections 116(1) to (5) do not apply to a disposition of taxable Canadian property if the Canada-Barbados Convention prevents Canada from taxing the resulting capital gain; (b)    in the alternative, a declaration that where such an exempt gain arises, the Minister must issue a subsection 116(2) certificate without requiring any payment because the payment contravenes the Canada-Barbados Convention; (c)     a mandatory order requiring the Minister to issue the subsection 116(2) certificate sought in this case; (d)    in the alternative, a declaration that the Minister has withheld the subsection 116(2) certificate for an improper purpose and a mandatory order that the Minister issue the certificate forthwith; (e)     in the alternative, a declaration that the Minister has delayed, unduly and for an improper purpose:                                                             (i)             delivering his decision as to whether or not to issue the certificate; and                                                           (ii)             his decision as to the applicability of Article XIV of the Canada-Barbados Convention, and a mandatory order requiring the Minister to render both decisions forthwith ...   [11]            The Minister argues that it is for the Minister to determine in the first instance whether the RCI Trust is resident for Canadian income tax purposes, and whether and to what extent the RCI Trust is taxable in Canada or is entitled to the benefit of the Canada-Barbados Convention. ...

  [1]                The Tax Court of Canada (Tax Court) was called upon to decide pursuant to the Canada-United States Income Tax Convention (1980) (Convention) whether the appellant was required to pay in Canada income tax on his business income. ...   [2]                Article IV(2) of the Convention sets out five tie-breaker rules to assist in determining the jurisdiction in which the income tax is to be paid. ...   [4]                The Tax Court found that the appellant did not have an “habitual abode” in the United States for the purposes of the Convention: see paragraph 30 of the reasons for judgment. ...