Can the following deductions made by France from the salary of an individual who has been resident in Canada for less than 60 months qualify as contributions to a pension fund in light of Art. XXIX(5) of the Canada-France Convention: [or as non-business income tax for the purposes of section 126]:
- CSG ("contribution sociale généralisée" ["general social contribution"])
- CRDS ("contribution pour le remboursement de la dette sociale " [contribution for the repayment of the social debt])
- Sécurité sociale vieillesse [old age social security] (retirement)
- Pole emploi (similar, in your opinion, to Employment Insurance)
- Retraite complémentaire [supplementary pension] (according to you, mandatory)?
After quoting Art. XXIX(5), CRA stated:
[T]he purpose of this provision of the Convention is to oblige a contracting country (in your example, Canada) to grant relief during the first 60 months of residence to an individual who contributes to a pension fund in his or her country of origin (France) while working in the country where he or she resides (Canada) and continues during this period to contribute to the pension fund in his or her country of origin.
For the purposes of paragraph 5 of Article XXIX of the Convention, the French authorities have confirmed to the CRA that the pension plans recognized for French tax purposes are the following (the "List"):
- Régime général de la sécurité sociale[General social security system];
- Régimes des salariés cadres [Executive employee plans] (plans grouped within the Association Générale des Institutions de Retraite des Cadres (AGIRC) [General Association of Retirement Commissions for Executives and Managerial Staff], including in particular the Institution de Retraite des Cadres et Assimilés de France et de l'Extérieur (IRCAFEX)) (Retirement Commission for Executives and Managerial Staff in France and Abroad).
- Non-management employee plans (plans grouped within the Association Générale des Régimes de Retraite Complémentaire (ARRCO)[General Association of Supplementary Pension Plans], including in particular the Caisse de Retraite pour la France et l'Extérieur (CRE) [ Retirement Fund for France and abroad]);
- Voluntary insurance plan of the general social security system designed to enable expatriate employees to remain in a social security plan (Caisse des Français à l'étranger)[Fund for French Abroad]; and
- Supplementary retirement plans provided by a company or a professional association which the employee is required to join.