Article 25

Art. 24(1) of Canada-France Convention would provide the principal residence exemption to a Canadian citizen if France accorded the exemption to a French national residing in Canada

imposing higher tax on Australian residents who were visa holders than on those who were not, violated Art. 25

the imposition of flat tax on UK working-holiday visa holders was not imposed solely on the basis of their nationality

no discrimination in Canada taxing a Canadian resident on a Portuguese real estate gain exempted from Portuguese tax

the imposition of flat tax on UK working-holiday visa holders contravened the Austr.-UK Treaty non-discrimination clause

s. 118.94 did not violate non-discrimination-against-nationals Art. in Canada-Irish Treaty

restriction of s. 88(1.1) to Canadian corporations is not discrimination prohibited by Art. XXV(1) or (5) of the Canada – U.S. Treaty

Indian domestic provision denying the deduction of technical services fees paid to a non-resident where there was a failure to withhold back-up withholding violated the non-discrimination provision in the U.S.-India Treaty

FATCA requirements were reciprocal and were primarily imposed on financial institutions