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) EACC9220
Jim Wilson
(613) 957-2063
March 1, 1990
19(1)
We are writing in reply to your letter dated February 1, 1990, concerning the tax treatment in Italy of benefits received from the Quebec Pension Plan.
Under the Income Tax Act of Canada, benefits from the Quebec Pension Plan paid to a non-resident of Canada re not subject to withholding tax. Pursuant to Article 18, paragraph 1 of the Canada-Italy Income Tax Convention, Italy has a right to tax these benefits. In this regard, you should contact the Italian tax authorities for information concerning their tax treatment of foreign source pension income. Since Canada does not tax these amounts, no double taxation arises.
A Protocol amending the Convention between Canada and Italy was signed on March 20, 1989. The provision pertaining to social security payments does nt apply in your situation as social security, for purposes of the Protocol, is defined to include only those benefits received under the Old Age Security Act of Canada. We trust you will find this to your satisfaction.
Yours sincerely,
C. Savage
A/Director
Provincial and International
Relations Division
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