HMRC / CRA Tax Convention Article 17
UK-Canada Double Taxation Agreement
Avoid double taxation on Canadian RRSP, CPP/OAS benefits, UK pensions, and cross-border salary income.
Frequently Asked Questions (FAQ)
Under Article 17 of the UK-Canada Tax Treaty, periodic RRSP/RRIF payments received by a UK resident are taxable in the UK, with Canada CRA withholding tax capped at 15% under treaty rules.