German Pensions in Canada

Taxable in Canada
Line 115 Pensions from a foreign country
ITA S. 56(1)(a)
Line 256 Exempt foreign income
ITA S. 110(1)(f)
CRA examples of income inclusion of German pension
Taxable in Germany
CRA provides information on German taxation
Tax Treaty with Germany
Germany can require CRA to collect the tax!

See also Tompson Carswell ITA; PITA notes to Canada-US Treaty ART. XXVI-A, para 1 

Clearance Certificate might be withheld?
Foreign Tax Credit in Canada
CRA FTC ruling: June 2011
ITA S. 126(1)
ITA S. 126(7)

FTC is "tax for the year otherwise payable..." defined in (7) as "tax payable" defined in S. 248(2) as tax "fixed by assessment"

If original assessment for the year does not include German pension income, and CRA refuses to re-assess, FTC not technically available 

Knowledge Bureau article- Relief for Cdn Taxpayers
The Story
German Embassy & Consultates In Canada
Useful links
H. Liebrecht & Associates

This firm has lawyers licensed and insured in both Canada and Germany who can deal with both tax and estate matters. This can be important as heirs to an estate can apparently be liable for the tax owing on the German pension.


If you know of other firms in Canada who have certificaiton to practice law and tax return preparation in Germany, please advise so I can provide readers with a choice of names to contact.

There are a number of 'pension consultants' and before you engage one to prepare tax compliance, please ensure you know whether or not they are licensed to prepare tax returns in Germany. 

Disclaimer: I do not recommend the firms listed, I am only mentioning they may be worthy of investigation as they have been brought to my attention. It's buyer beware.


Manuela Doolittle-Roehr spent 5 years at H&R Block where she learned to do Canadian personal returns. She came to Canada from Germany several years ago and returns there for the month of August each year. In Germany she operates her own bookkeeping and tax preparation business called Phoenix Consulting. In Canada, her specialty is doing Canadian and German returns for German-Canadians and handling the very complicated German tax and pension system. She advises that she is licensed to submit taxes in Germany.

Pension info written by Germans in English!




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