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.
January 27, 1987 M.D. Praulins (613) 957-2123
XXXX
This is in reply to your letter dated December 8, 1986, in which you enquired about the existence of an agreement for taxation between Canada and Finland. You were specifically interested in provisions relating to the taxation of pensions which you receive in Finland from sources within Canada.
Article X(I) of the Canada-Finland Income Tax Convention (the "Convention") states that any pension derived from sources within Canada by an individual who is a resident of Finland shall be exempt from Canadian tax. Therefore, under the Convention, no Canadian income taxes may be withheld from a pension paid to any resident of Finland.
The comments above apply equally to your spouse. It was assumed that you are both residents of Finland for purposes of the Convention.
Since you will not be filing any Canadian income tax returns, we will not be forwarding any forms to you.
We trust this is adequate for your purposes.
Yours truly,
Original Signed by
for Director Reorganizations and Non-Resident Division Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch
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© Her Majesty the Queen in Right of Canada, 1987
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1987
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