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If you are a former resident of Canada, you must report employment income received from a Canadian resident for services performed outside Canada if, under a tax treaty or another agreement or convention, the income is exempt from tax in your new country of residence. ...

”); a federal or provincial government employee and you were either resident of Canada just before being posted abroad or you received a representation allowance for 2006; a person working under a Canadian International Development Agency (CIDA) assistance program, if you were a resident of Canada at any time during the three-month period just before you began your duties abroad; a person who, under a tax treaty, agreement or convention between Canada and another country, is exempt from tax on 90% or more of your income from all sources in your new country of residence because of your relationship to a resident (including a deemed resident) of Canada; or a dependent child of one of the first four persons described above and your net world income in 2006 was not more than the basic personal amount (see line 300) in Canadian dollars. ...

Non-residents electing under section 217- If you are a former resident of Canada, you must report employment income received from a Canadian resident for services performed outside Canada if, under a tax treaty or another agreement or convention, the income is exempt from tax in your new country of residence. ...

; a federal or provincial government employee and you were either resident of Canada just before being posted abroad or you received a representation allowance for 2007; a person working under a Canadian International Development Agency (CIDA) assistance program, if you were a resident of Canada at any time during the three-month period just before you began your duties abroad; a person who, under a tax treaty, agreement or convention between Canada and another country, is exempt from tax on 90% or more of your income from all sources in your new country of residence because of your relationship to a resident (including a deemed resident) of Canada; or a dependent child of one of the first four persons described above and your net world income in 2007 was not more than the basic personal amount (see line 300) in Canadian dollars. ...

Non-residents electing under section 217- If you are a former resident of Canada, you must report employment income received from a Canadian resident for services performed outside Canada if, under a tax treaty or another agreement or convention, the income is exempt from tax in your new country of residence. ...

Non-residents electing under section 217 – If you are a former resident of Canada, you must report employment income from a Canadian resident for services performed outside Canada if, under a tax treaty or another agreement or convention, the income is exempt from tax in your new country of residence. ...

Of note, Canada signed a Protocol amending the Tax Convention with Switzerland in October 2010. ...

However, if any part of the superannuation or pension benefit is deducted under subparagraph 110(1)(f)(i) because it is exempt from tax under a tax convention or agreement with another country, that part cannot be deducted under paragraph 60(j) as a transfer to the individual's RPP or RRSP. ...

This rule does not apply to a non-resident sponsor who supplies admissions to a foreign convention in which at least 75% of the attendees are non-residents of Canada. ...

Compensation may not include an amount that:- relates to a period throughout which the individual is not resident in Canada, as defined in subsection 250(1); and- is not attributable to an office or employment in Canada or is exempt from tax in Canada under a tax treaty or convention; (b) a prescribed amount, which is referred to in this circular as prescribed compensation; and (c) remuneration for a period during which the individual is not a resident of Canada, but only to the extent that the remuneration is acceptable to the Minister of National Revenue. ...