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Foreign Plan

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Foreign Plan
A retirement savings plan created by a person or a company to benefit individuals who are not Canadian residents. These beneficiaries may or may not be Canadian citizens, but the plan applies to income they earn for services they perform outside of Canada.

Notes:
Foreign plans are one of the most complex topics related to personal income tax in Canada. Individuals interested in creating a foreign plan for themselves or for another non-Canadian resident would be well advised to seek the assistance of a professional.


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25) The only exception would be if the foreign plan in fact meets all of the U.
pension rules to foreign plans by administrative fiat.
 
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