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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 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. ...

"); 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 2008; 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 2008 was not more than the basic personal amount (see line 300) in Canadian dollars. ...

; 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. ...

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. ...

For purposes of the non-arm's length exception to the half-year capital cost allowance convention in subsection 1100(2.2) of the Regulations, the corporation is considered not to be dealing with itself at arm's length. ...

Non-residents electing under Section 217- If you are a former resident of Canada, report employment income from a Canadian resident for services performed outside Canada if, under a tax treaty or international 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, 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. ...