Pension from a Foreign Country

Your residency status
If you were no longer resident in Québec on December 31, or if you were resident in Québec on that date but were not resident in Canada for the entire year, special rules apply.

Any pension you received from a foreign country must be included in your income. You must report these amounts in Canadian dollars.

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.

Individual retirement accounts in the United States

If you received payments from an individual retirement account (IRA) in the United States or converted your traditional IRA into a Roth IRA, contact us.

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