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.
19(1)
HBW 4125-U3-1
(Article 18)
Jim Wilson
(613) 957-2063
May 31, 1990
Dear 19(1)
We are writing in reply to your letter dated May 10, 1990, concerning the tax treatment of certain pensions received from Canada.
A pension that is paid under or is subject to the Pension Act, the Civilian War Pensions and Allowances Act or the War Veterans Allowance Act is exempt from Canadian tax. We have confirmed with Veterans Affairs Canada that 24(1) paid under the Pensions Act. Thus, pursuant to paragraph Article 18 of the Canada-United States Income Tax Convention, it is not taxable in the United States.
We trust you will find this to your satisfaction.
Yours sincerely,
Christine Savage Acting Director Provincial and International Relations Division
JW/jb no1-16(2) File copy Sequence file Author's copy Reading file Access to Info(2)
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