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22 December 2021 External T.I. 2021-0878661E5 - Canadian tax on lump sum RRSP payments -- attach -- Article 18
22 December 2021 External T.I. 2021-0878661E5 - Canadian tax on lump sum RRSP payments -- attach -- Article 18
lump sum RRSP payments to a New Zealand resident are subject to Part XIII tax at a 25% rate
