Canada → Vietnam

In plain termsLeaving Canada can crystallise gains before the Vietnam machine starts. Art 18 lets the source state tax pensions. GIS does not travel.

1. Departure tax first

   Departure deemed disposition exists (

   yes

   Source ITA s 128.1; CRA Dispositions of property for emigrants of Canada (updated 2026-01-20)

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   Method: figures past 2× SLA hide. See /method · /status · /changelog.

   ). RRSP and listed plans sit outside that general gate (
   yes

   Source CRA emigrant dispositions — excluded rights/interests under ITA s 128.1(10) include RRSPs, RRIFs, TFSAs, RESPs, etc.

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   ). Deferral election exists (
   yes

   Source CRA Form T1244 — election under ITA s 220(4.5) to defer payment of departure tax until actual disposition

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   Method: figures past 2× SLA hide. See /method · /status · /changelog.

   ). Gates on the tax overlay — not a Vietnam day-count.

2. Pensions — source may tax

   Art 18 source may tax (

   yes

   Source Canada–Vietnam DTA Art 18(2) — pensions arising in a Contracting State may also be taxed in the source State

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   ). Periodic pension cap
   15%

   Source Canada–Vietnam DTA Art 18(2) — periodic pension payments (other than social-security legislation) source tax ≤15% of gross

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   . Social security uncapped at source (
   yes

   Source Canada–Vietnam DTA Art 18(2) — 15% cap does not apply to payments under the social security legislation of a Contracting State

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   ). Tech-services cap
   7.5%

   Source Canada–Vietnam Agreement Art 12(2)(b)

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   — unique vs other pairs on this site.

3. OAS / GIS geography

   CPP payable abroad (

   yes

   Source Service Canada / Canada.ca — CPP retirement pension can be paid while living outside Canada if contribution eligibility is met

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   Method: figures past 2× SLA hide. See /method · /status · /changelog.

   ). Without qualification, OAS stops after about six months abroad (
   yes

   Source Canada.ca OAS toolkit / while receiving — without the 20-year (or SSA) qualification, OAS outside Canada stops after about 6 months

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   ). GIS stops after six months abroad (
   yes

   Source Canada.ca OAS toolkit — GIS / Allowance stop when outside Canada more than 6 months regardless of prior residence years

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   ). Canada–Vietnam SSA in force:
   no

   Source CRA — Countries that have an international social security agreement with Canada — Vietnam absent from the published table (as of page update 2024-07-23)

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   .

Also: visa & stay · decide.