Reference, could be made in this context to Council Directive 2003/109/EC of 25 November 2003 concerning the status of third-country nationals who are long-term residents which refers to the period of five years of legal residence as a requirement with which third-country nationals have to comply in order to qualify for long-term residence status.

Although precise data about the number of third country nationals who have been legally residing in an EU Member State for at least 5 years is not currently available, an extrapolation of existing data, based on the third country national population in the EU25 minus the net migration figures for recent years, indicates that at least 10 million of legally residing third-country nationals could qualify as beneficiaries of this Directive.

third-country nationals who enjoy long-term resident status in a Member State in accordance with Council Directive 2003/109/EC of 25 November 2003 on the status of third-country nationals who are long-term residents and exercise their right to reside in another Member State in order to study or receive vocational training.

[61] Examples of Directives specifically establishing third-country nationals' rights to equal treatment compared to nationals are: Council Directive 2003/109/EC of 25 November 2003 concerning the status of third-country nationals who are long-term residents (OJ L 16, 23.1.2004, p. 44), as amended by Directive 2011/51/EU (OJ L 132, 19.5.2011, p.1) to also cover beneficiaries of international protection and Directive 2011/98/EU of the European Parliament and of the Council of 13 December 2011 on a single application procedure for a single permit for third country nationals to reside and work in the territory of a Member State and on a com ...[+++]mon set of rights for third country workers legally residing in Member States (OJ L 343, 23.12.2011, p. 1).

Basically, Canada's 64 conventions eliminate double taxation in one of two ways: by dividing exclusive taxation powers between the taxpayer's country of residence and the country where the income originated, or, when the income is taxable in both countries, by requiring the country of residence to provide a credit for the tax paid to the country of origin.

On the question of ineligibility to stand for election, which can be as a result of a ruling by a civil or criminal court in the country of origin or the country of residence, the directive lays down that the rules on ineligibility in force in both countries should apply concurrently: thus a person who has lost his right to stand for election in his country of origin cannot be a candidate in his country of residence.