3 May 2005 Internal T.I. 2005-0120021I7 F - Pension de retraite provenant de la France -- summary under Article 18

The Directorate indicated that the exemption under Art. XVIII(1) of the Canada-France Convention for “[p]eriodic or non-periodic pensions … arising in [France] and paid in respect of past employment to a resident of [Canada]” applied to the surviving spouse of an individual (also, a Canadian resident) who had become entitled to the pension by virtue of previous employment in France.