pension

Summary Under
Tax Topics - Treaties - Income Tax Conventions - Article 18
receipt of “deferred salary,” pursuant to a right established by French legislation, was not a pension given no previous employer-employee relationship

A French citizen residing in Canada had helped to run the family farm in France and, to thank him for those seven years of contribution, his...

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Words and Phrases
pension
Summary Under
Tax Topics - Treaties - Income Tax Conventions - Article 18
CPP and OAS payments treated as pensions and social security payments under the Canada-Italy Treaty

Regarding the receipt by an individual resident in Italy of periodic Canada Pension Plan (“CPP”) and Old Age Security (“OAS”) benefit...

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Words and Phrases
pension
Summary Under
Tax Topics - Treaties - Income Tax Conventions - Article 18
withdrawal from French employee-contribution plan (assurance-salaire-vie) was not a “pension”

The holder in France of an "assurance-salaire-vie," which is similar to a registered retirement savings plan except that a withdrawal from it is...

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Words and Phrases
pension
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