30 March 2017 External T.I. 2015-0609951E5 F - Article 18 of the Canada-Turkey Income Tax Convention -- summary under Pension

RRSP annuity payments made to a resident of Turkey were deemed by s. 5 to be pension payments (as “pension” was not specifically defined in the Canada-Turkey Treaty), so that the payments were subject to Canadian withholding at the reduced rate described in Art. 18, para. 2.