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Return to Line 256 - Income exempt under a tax treaty

Frequently asked questions - Line 256 - Income exempt under a tax treaty

I have a pension from a foreign country. They withhold the taxes. Can I get the tax back?

Report on line 115 of your tax return, in Canadian dollars, the total amount of your foreign pension income received in the tax year.

We cannot refund taxes paid to a foreign country. However, you may be able to claim a foreign tax credit when you calculate your federal and provincial or territorial taxes.

Depending on the country and the tax treaty agreement, you may be able to stop the tax being withheld in the other country by providing them with certification of residency.

You may be able to claim a deduction on line 256 of your tax return if part or all of your foreign pension income is tax-free in Canada because of a tax treaty. If you do not know whether any part of your foreign pension is tax-free, contact us.

My aunt received a pension from Italy for my late uncle who spent all his working life in the armed forces. How does she report the income? My aunt's income including the pension is about $30,000. The rest of her income is investment income of $15,000.

The full amount of the Italian pension is reported in Canadian Funds on line 115 of the tax return. A portion of the Italian pension may be deductible on line 256 depending on the amount of your aunt's income, the amount of any supplement paid, and military service.

We would need to know the information in the letter she received from Italy. This letter contains details of the pension paid to her including the total paid, the supplement paid if any, the number of contributions, and the period of time in military service. When you have the information, contact us, and we will be able to calculate for you the deductible portion to report on line 256, if any.

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Return to Line 256 - Income exempt under a tax treaty

Frequently asked questions - Line 256 - Income exempt under a tax treaty