Pension from a Foreign Country
You must include in your income the total amount of any pension you received from a foreign country after you became a resident of Canada.
If all or part of the pension is exempt from income tax under a tax treaty or an agreement concluded between the country in question and Québec or Canada, you can claim a deduction for income exempt under a tax treaty. The International Tax Services Office of the Canada Revenue Agency can provide information on tax treaties and agreements.
You must report these amounts in Canadian dollars.