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Further, in Ernest G Stickel v MNR, [1972] CTC 210; 72 DTC 6178, it was held that an Information Bulletin published by the Minister which misstated the effect of Article 8(a) of a Tax Convention did not create an estoppel against the Minister. ...

(«) of the Income Tax Act. 81(1) There shall not be included in computing the income of a taxpayer for a taxation year, (a) an amount that is declared to be exempt from income tax by any other enactment of the Parliament of Canada, other than an amount received or receivable by an individual that is exempt by virtue of a provision contained in a tax convention or agreement with another country that has the force of law in Canada. 5 5(1990), 90 D.T.C. 1668 (T.C.C.). 6 "See also subsections 23(3), (5) and (6) which reinforce the fact that remission relates to a matter of collection. ...

The provision in question is subsection 7(6) (hereinafter “the transitional provision”), which reads as follows: 7.... (6) Subsection (3) is applicable with respect to dispositions occurring after May 9, 1985 other than dispositions occurring pursuant to the terms of an agreement in writing entered into on or before that date. 7.... (6) Le paragraphe (3) s’applique aux dispositions effectuées après le 9 mai 1985, à l’exception des dispositions effectuées conformément à une convention écrite conclue au plus lard à cette date. ...

He paid his own expenses (advertising, automobile, convention). 3.03 The appellant’s husband, Mr Richard Henry Walman, died in December 1975. 3.04 In 1976, the appellant received $7,055.87 from the three companies mentioned in paragraph 3.01 above. ...

The applicants state that AZL has friends who are police officers, including a commandant of police, and would therefore be immune from investigation and prosecution. [3] On October 30, 2019, the Refugee Protection Division [RPD] determined that the applicants were neither Convention refugees nor persons in need of protection under sections 96 and 97 of the Immigration and Refugee Protection Act, SC 2001, c 27. ...

International treaties and conventions are not part of Canadian law unless they have been implemented by statute (Baker v. ...

., HAMILTON ENTERTAINMENT AND CONVENTION FACILITIES INC., THE CORPORATION OF THE CITY OF VICTORIA, THE CORPORATION OF THE CITY OF SAINT JOHN, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... The Parties wish to set out the facts which are agreed upon and which apply as well to the following appeals: Hamilton Entertainment and Convention Facilities Inc. ... According to counsel, by virtue of the Canada-US Tax Convention, Marco was not liable to pay tax in Canada with respect to the show. ...

The Refugee Protection Division [RPD] of the Immigration and Refugee Board [IRB] found him to be a Convention refugee in August 2004. [2]   In a decision dated October 18, 2018, the RPD granted the Minister’s application to cease the Applicant’s refugee protection because the reason for which he sought refugee status had ceased to exist. ... The RPD found him to be a Convention refugee in August 2004. [6]   Following two terrorist attacks on Canadian soil in 2014 (allegedly in support of the Islamic State) the Royal Canadian Mounted Police initiated an online review of social media to identify people who could pose a threat to Canadian national security. ... Dispositions de la Loi aux termes desquelles il est possible d’accorder une dispense L’alinéa 112(2)(b.1) de la Loi sur l’immigration et la protection des réfugiés ˗ sous réserve du paragraphe (2.1), moins de douze mois ou, clans le cas d’un ressortissant d’un pays qui fait l’objet de la désignation visée au paragraphe 109.1(1), moins de trente-six mois se sont écoulés depuis le dernier rejet de sa demande d’asile ˗ sauf s’il s’agit d’un rejet prévu au paragraphe 109(3) ou d’un rejet pour un motif prévu à la section E ou F de l’article premier de la Convention ˗ ou le dernier prononcé du désistement ou du retrait de la demande par la Section de la protection des réfugiés ou la Section d’appel des réfugiés. ...

[EN BLANC/BLANK] [18]   Applicants who were denied refugee protection previously may present only new evidence during a PRRA: IRPA s 113(a). 113 Consideration of an application for protection shall be as follows: 113 Il est disposé de la demande comme il suit: (a) an applicant whose claim to refugee protection has been rejected may present only new evidence that arose after the rejection or was not reasonably available, or that the applicant could not reasonably have been expected in the circumstances to have presented, at the time of the rejection; (a) le demandeur d’asile débouté ne peut présenter que des éléments de preuve survenus depuis le rejet ou qui n’étaient alors pas normalement accessibles ou, s’ils l’étaient, qu’il n’était pas raisonnable, dans les circonstances, de s’attendre à ce qu’il les ait présentés au moment du rejet; [19]   SIOs will assess risk against IRPA ss 96-98: IRPA s 113(c). 113 Consideration of an application for protection shall be as follows: 113 Il est disposé de la demande comme il suit: (c) in the case of an applicant not described in subsection 112(3), consideration shall be on the basis of sections 96 to 98; (c) s’agissant du demandeur non visé au paragraphe 112(3), sur la base des articles 96 à 98; [20]   Prior to availing oneself of the protection of another country, an individual must seek protection from their country (or countries) of nationality: IRPA s 96(a). 96 A Convention refugee is a person who, by reason of a well-founded fear of persecution for reasons of race, religion, nationality, membership in a particular social group or political opinion, 96 A qualité de réfugié au sens de la Convention — le réfugié — la personne qui, craignant avec raison d’être persécutée du fait de sa race, de sa religion, de sa nationalité, de son appartenance à un groupe social ou de ses opinions politiques: (a) is outside each of their countries of nationality and is unable or, by reason of that fear, unwilling to avail themself of the protection of each of those countries; or (a) soit se trouve hors de tout pays dont elle a la nationalité et ne peut ou, du fait de cette crainte, ne veut se réclamer de la protection de chacun de ces pays; (b) not having a country of nationality, is outside the country of their former habitual residence and is unable or, by reason of that fear, unwilling to return to that country. (b) soit, si elle n’a pas de nationalité et se trouve hors du pays dans lequel elle avait sa résidence habituelle, ne peut ni, du fait de cette crainte, ne veut y retourner. [21]   A person in need of protection is a person whose removal would subject them personally to a risk to their life, or of torture or cruel and unusual treatment or punishment: IRPA s 97. 97 (1) A person in need of protection is a person in Canada whose removal to their country or countries of nationality or, if they do not have a country of nationality, their country of former habitual residence, would subject them personally 97 (1) A qualité de personne à protéger la personne qui se trouve au Canada et serait personnellement, par son renvoi vers tout pays dont elle a la nationalité ou, si elle n’a pas de nationalité, dans lequel elle avait sa résidence habituelle, exposée: (a) to a danger, believed on substantial grounds to exist, of torture within the meaning of Article 1 of the Convention Against Torture; or (a) soit au risque, s’il y a des motifs sérieux de le croire, d’être soumise à la torture au sens de l’article premier de la Convention contre la torture; (b) to a risk to their life or to a risk of cruel and unusual treatment or punishment if (b) soit à une menace à sa vie ou au risque de traitements ou peines cruels et inusités dans le cas suivant: (i) the person is unable or, because of that risk, unwilling to avail themself of the protection of that country, (i) elle ne peut ou, de ce fait, ne veut se réclamer de la protection de ce pays, (ii) the risk would be faced by the person in every part of that country and is not faced generally by other individuals in or from that country, (ii) elle y est exposée en tout lieu de ce pays alors que d’autres personnes originaires de ce pays ou qui s’y trouvent ne le sont généralement pas, (iii) the risk is not inherent or incidental to lawful sanctions, unless imposed in disregard of accepted international standards, and (iii) la menace ou le risque ne résulte pas de sanctions légitimes — sauf celles infligées au mépris des normes internationales — et inhérents à celles-ci ou occasionnés par elles, (iv) the risk is not caused by the inability of that country to provide adequate health or medical care. ...