No deferral of income in Roth IRA in absence of Treaty election

1.3 A Roth IRA does not enjoy the income tax deferral benefits afforded under the...

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Basic U.S. Treaty exemption for distributions from Roth IRA

1.9 An individual resident in Canada can file an election under paragraph 7 of Article...

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No T1135, T1141, T1142 or T1134 reporting re Roth IRA if no contribution while Cdn resident]

1.22 If an Election has been filed and no Canadian...

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Roth IRA of a resident generally is FAPI (absent a Treaty exemption)

1.6 The taxation in Canada of a Roth IRA that is a trust is fact specific....

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