Prior to that, Judge Angers noted that the plaintiff was not a tax resident in Russia and that he was subject to Canadian taxation on his worldwide income. At the signing of the Agreement between the Government of Canada and the Government of the Russian Federation for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, the Signatories agreed on the following provisions, which form an integral part of the Convention. 4 The competent authorities of the Contracting States may, in cases not provided for in the Convention, consult each other on the elimination of double taxation and communicate directly with each other with a view to the application of the Convention. There are two possibilities to benefit from exemptions through double taxation treaties: without tax deduction or tax deduction at a reduced rate, as agreed in the double taxation convention. .