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) Al Watson
March 15, 1990
19(1)
We are writing further to your letter dated January 22, 1990, addressed to Health and Welfare, Canada which has been referred to this Department for response.
For the 1989 taxation year you must report all your foreign pension income. It is to be reported on line 115. However, you may claim a deduction on line 256 for the foreign income you included if it is exempt from tax in Canada because of a tax treaty.
Article XVIII on pension and annuities of the Canada-Austria Convention, exempts certain pensions. These are covered under paragraph 2 which states:
- "Notwithstanding anything in this Convention, social security pensions, pensions and allowances in respect of military service and any other compensation for an injury or damage sustained as a result of hostilities or past political persecution arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in the first mentioned state".
If you do not have a copy of the 1989 tax guide this may be obtained through the local District Taxation Office.
Yours sincerely,
C. Savage
A/Director
Provincial and International
Relations Division
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