Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Dear Sirs:
Re: Contributions to Foreign Social Insurance and Pension Plans
This is in response to your letter dated November 5, 1990 wherein you requested information concerning the deductibility of the above mentioned items under the Canadian Income Tax Act (the "Act").
The Act in general does not provide for any deduction in respect of a contribution made to a foreign social insurance plan or foreign pension plan not registered under the Act. However, some of Canada's international income tax treaties (Netherlands and France) contain provisions that override the Act in this respect subject to conditions set out in those provisions. If your enquiry relates specifically to an expatriate from the U.K., we would point out that the Canada-U.K. Income Tax Convention (1978) provides no such relief.
In the event the above information does not satisfy your requirements, we would be prepared to review a more specific enquiry detailing the residency status of the employee, complete information concerning the plan involved, etc.
Yours truly,
for DirectorReorganization Non-Resident DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch
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© Her Majesty the Queen in Right of Canada, 1991
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© Sa Majesté la Reine du Chef du Canada, 1991
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