14 January 2009 External T.I. 2008-0274271E5 F - Rente de la Suisse -- summary under Article 18

After noting that a Canadian resident receiving an old age pension from Switzerland could not avail of the exclusion in s. 56(1)(a)(i)(C.1) given the narrow scope of Reg.6803, CRA went on to note the exclusion for certain pensions (e.g., re Swiss government or military personnel, or alimony) in Art. 18(2) of the treaty with Switzerland.