Canada–Vietnam tax: Art 18 pensions, OAS/GIS, departure tax

In plain termsCanada’s differentiator is Art 18 — source may tax periodic pensions at up to

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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— plus departure tax and a unique 7.5% technical-services limb. Signed

1997-11-14

Source treaty-accord.gc.ca id 102424 — Done at Hanoi 14 November 1997

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; in force since

1998-12-16

Source Canada Gazette / Income Tax Conventions Implementation Act 1998 note — Agreement in force 16 December 1998; Finance tax-treaty list

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OAS

Old Age Security — Canadian public pension

and

GIS

Guaranteed Income Supplement — Canadian low-income top-up, usually stops abroad

sit on the Canadian side.

What the codes mean5 terms in plain language

DTA: double-tax agreement between two countries
Article 4: the treaty tie-breaker that assigns one tax residence
OAS: Old Age Security — Canadian public pension
GIS: Guaranteed Income Supplement — Canadian low-income top-up, usually stops abroad
183 days: the day count that usually switches on tax residence

Visa → days → tax → labour

TRC / stay sets how long you may remain.
Days and habitual abode decide Vietnam tax residence (threshold
183 days
Source Luật Thuế TNCN 109/2025/QH15 Điều 2 khoản 2 điểm a; NĐ 253/2026/NĐ-CP Điều 4 khoản 1
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).
Working needs a permit or exemption — separate from tax.
Relief between the states runs through the Canada–Vietnam DTA (treaty-accord).

Treaty article caps

Article / topic	On file
Dividends — ≥70% voting	5% Source Canada–Vietnam Agreement Art 10 — ≥70% voting power Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Dividends — ≥25% and <70%	10% Source Canada–Vietnam Agreement Art 10 — ≥25% and <70% voting power Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Dividends — other	15% Source Canada–Vietnam Agreement Art 10 — other cases Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Interest	10% Source Canada–Vietnam Agreement Art 11(2) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Royalties	10% Source Canada–Vietnam Agreement Art 12(2)(a) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Fees for technical services	7.5% Source Canada–Vietnam Agreement Art 12(2)(b) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Construction PE	more than 6 months Source Canada–Vietnam Agreement Art 5(3)(a) — building site / construction / assembly / installation / supervisory > six months Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Services PE	more than 6 months Source Canada–Vietnam Agreement Art 5(3)(b) — services / consultancy aggregating > six months within any twelve-month period Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. in any 12 months
Art 15 short-stay limb	183 days Source Canada–Vietnam Agreement Art 15(2)(a) — present ≤183 days in any twelve-month period (one of conditions) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Art 18 pensions — residence	May be taxed in the residence state
Art 18 pensions — source	Source may also tax; periodic pensions (ex social security) capped at 15% Source Canada–Vietnam DTA Art 18(2) — periodic pension payments (other than social-security legislation) source tax ≤15% of gross Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Art 22 credit CA ← VN tax	Exists — dollar amounts refused
Art 22 credit VN ← CA tax	Exists — dollar amounts refused
Art 4 dual-resident tie-breaker	permanent home → centre of vital interests → habitual abode → nationality → mutual agreement

Dual residence — why day counts disagree

Vietnam: 183-day / habitual-abode machine (tax residency).
Canada: domestic residence (ties / sojourning —
183 days
Source CRA — sojourning in Canada for 183 days or more in a tax year is a residence factor / deemed-resident sojourn test context
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sojourn factor) — then treaty if both claim you.
Dual domestic residence → DTA Art 4: permanent home → centre of vital interests → habitual abode → nationality → mutual agreement.
Refused: picking treaty residence without permanent-home and vital-interests facts.

Rungs:

5 rungs

Source Canada–Vietnam Income Tax Agreement Art 4(2); nguon/CA_VN_DTA.md

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. Nationality is a separate rung:

yes

Source Canada–Vietnam Income Tax Agreement Art 4(2); nguon/CA_VN_DTA.md

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. Ends at mutual agreement:

yes

Source Canada–Vietnam Income Tax Agreement Art 4(2); nguon/CA_VN_DTA.md

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The twistCanada–Vietnam: five-limb OECD-style cascade including nationality and mutual agreement. Day counts alone do not settle the tie.

Employment exercised in Vietnam

Three checks, not oneThe treaty employment rule sits in

Article 15

Source Canada–Vietnam Income Tax Agreement Art 15 / Art 22; nguon/CA_VN_DTA.md

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. The short-stay ceiling is

183 days

Source Canada–Vietnam Agreement Art 15(2)(a) — present ≤183 days in any twelve-month period (one of conditions)

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, measured in the

any twelve-month period

Source Canada–Vietnam Income Tax Agreement Art 15 / Art 22; nguon/CA_VN_DTA.md

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. The day count alone is not a safe answer.

Pension trap (separate from employment)Canada–Vietnam Art 18 lets the source state tax periodic pensions (15% cap) — unlike residence-only pension articles on AU/UK/SG/KR/CN/JP–Vietnam. Employment short-stay and pension taxing rights are different machines.

When both States tax the same income

The treaty relief method is

ordinary tax credit

Source Canada–Vietnam Income Tax Agreement Art 15 / Art 22; nguon/CA_VN_DTA.md

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under

Article 22

Source Canada–Vietnam Income Tax Agreement Art 15 / Art 22; nguon/CA_VN_DTA.md

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. A credit is not an exemption: keep the foreign assessment and proof of tax paid, and apply the domestic credit limit in the State granting relief.

Canada-side traps

Domestic Canada gates. They do not travel from the Australia page. We state the gate — not the bill.

1. Departure deemed disposition

Deemed disposition on cease of residence exists (

yes

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

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) — even without a sale. 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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). FMV bills refused (

yes

Source ITA s 128.1 / CRA emigrant dispositions gate filed; FMV bills and provincial add-ons refused

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

2. Property list (T1161)

If FMV of property owned when leaving exceeds

25000 CAD

Source CRA — Form T1161 required if FMV of all property owned when leaving > CAD 25,000

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, file Form T1161 by the filing due date.

3. Deferral election

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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). Form T1244 can defer payment of tax on the deemed-disposition income until actual disposition. Security may be required above CRA thresholds — amounts not invented here.

4. CPP / OAS / GIS abroad — no Canada–Vietnam SSA

CPP can be paid 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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). Long-term OAS abroad needs 20 years of Canada residence after age 18 or an SSA path (

yes

Source Canada.ca Old Age Security — while receiving / eligibility: continuous OAS abroad generally needs 20 years residence in Canada after age 18, or SSA-country residence/work that meets the 20-year guideline

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); without that, 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 more than six months outside Canada (

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 social security agreement in force:

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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— so Vietnam years do not open the OAS SSA path, and dual-coverage certificates those agreements provide are absent for this pair. Monthly OAS/GIS rates refused.

What stays refused

Dollar Art 22 credits, departure CGT bills, provincial add-ons, OAS/GIS monthly rates, and detailed post-departure RRSP / TFSA withdrawal tax. Art 22 credit gates exist (

yes

Source Canada–Vietnam Agreement Art 22(1)(a) — Canadian credit for Vietnamese tax on VN profits/income/gains (subject to Canadian foreign-tax credit law)

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yes

Source Canada–Vietnam Agreement Art 22(4) — Vietnam deduction equal to Canadian income tax paid (capped at VN tax attributable to that income)

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); amounts not modelled (

yes

Source Art 22 mechanism filed; machine refuses dollar foreign-tax credit maths

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All cells on this page

Evidence and sources43 dated facts for Canada–Vietnam tax: Art 18 pensions, OAS/GIS, departure tax

The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.

Canada–Vietnam double tax agreement exists
Canada–Vietnam Income Tax Agreement; treaty-accord.gc.ca id 102424; Income Tax Conventions Implementation Act, 1998
yes
Source Canada–Vietnam Income Tax Agreement; treaty-accord.gc.ca id 102424; Income Tax Conventions Implementation Act, 1998
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Dividend source cap — company ≥70% voting power
Canada–Vietnam Agreement Art 10 — ≥70% voting power
5%
Source Canada–Vietnam Agreement Art 10 — ≥70% voting power
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checked Aug 2026
Dividend source cap — company ≥25% and <70% voting power
Canada–Vietnam Agreement Art 10 — ≥25% and <70% voting power
10%
Source Canada–Vietnam Agreement Art 10 — ≥25% and <70% voting power
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Dividend source cap — other cases
Canada–Vietnam Agreement Art 10 — other cases
15%
Source Canada–Vietnam Agreement Art 10 — other cases
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checked Aug 2026
Interest source cap
Canada–Vietnam Agreement Art 11(2)
10%
Source Canada–Vietnam Agreement Art 11(2)
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Royalty source cap
Canada–Vietnam Agreement Art 12(2)(a)
10%
Source Canada–Vietnam Agreement Art 12(2)(a)
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Fees for technical services source cap
Canada–Vietnam Agreement Art 12(2)(b)
7.5%
Source Canada–Vietnam Agreement Art 12(2)(b)
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Canada domestic tax traps are modelled on this site
nguon/CA_SIDE_TRAPS.md — CRA emigrant dispositions / ITA s128.1; gates only
yes
Source nguon/CA_SIDE_TRAPS.md — CRA emigrant dispositions / ITA s128.1; gates only
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checked Aug 2026
Canada departure deemed disposition (departure tax) exists
ITA s 128.1; CRA Dispositions of property for emigrants of Canada (updated 2026-01-20)
yes
Source ITA s 128.1; CRA Dispositions of property for emigrants of Canada (updated 2026-01-20)
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Departure deemed disposition excludes RRSP and listed plans
CRA emigrant dispositions — excluded rights/interests under ITA s 128.1(10) include RRSPs, RRIFs, TFSAs, RESPs, etc.
yes
Source CRA emigrant dispositions — excluded rights/interests under ITA s 128.1(10) include RRSPs, RRIFs, TFSAs, RESPs, etc.
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checked Aug 2026
T1161 property-list threshold when leaving Canada
CRA — Form T1161 required if FMV of all property owned when leaving > CAD 25,000
25000 CAD
Source CRA — Form T1161 required if FMV of all property owned when leaving > CAD 25,000
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Election exists to defer payment of departure tax (T1244)
CRA Form T1244 — election under ITA s 220(4.5) to defer payment of departure tax until actual disposition
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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Art 4 individual dual-resident tie-breaker cascade
Canada–Vietnam Income Tax Agreement Art 4(2) — treaty-accord.gc.ca id 102424
permanent home → centre of vital interests → habitual abode → nationality → mutual agreement
Source Canada–Vietnam Income Tax Agreement Art 4(2) — treaty-accord.gc.ca id 102424
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Dual CA–VN domestic residents use DTA Art 4
Canada–Vietnam Agreement Art 4(2) — dual domestic residence resolved by treaty cascade
yes
Source Canada–Vietnam Agreement Art 4(2) — dual domestic residence resolved by treaty cascade
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Construction PE threshold
Canada–Vietnam Agreement Art 5(3)(a) — building site / construction / assembly / installation / supervisory > six months
6 months
Source Canada–Vietnam Agreement Art 5(3)(a) — building site / construction / assembly / installation / supervisory > six months
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Services PE threshold
Canada–Vietnam Agreement Art 5(3)(b) — services / consultancy aggregating > six months within any twelve-month period
6 months
Source Canada–Vietnam Agreement Art 5(3)(b) — services / consultancy aggregating > six months within any twelve-month period
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Dependent personal services short-stay limb
Canada–Vietnam Agreement Art 15(2)(a) — present ≤183 days in any twelve-month period (one of conditions)
183 days
Source Canada–Vietnam Agreement Art 15(2)(a) — present ≤183 days in any twelve-month period (one of conditions)
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Art 22 credit: Canada ← Vietnam tax
Canada–Vietnam Agreement Art 22(1)(a) — Canadian credit for Vietnamese tax on VN profits/income/gains (subject to Canadian foreign-tax credit law)
yes
Source Canada–Vietnam Agreement Art 22(1)(a) — Canadian credit for Vietnamese tax on VN profits/income/gains (subject to Canadian foreign-tax credit law)
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Art 22 credit: Vietnam ← Canada tax
Canada–Vietnam Agreement Art 22(4) — Vietnam deduction equal to Canadian income tax paid (capped at VN tax attributable to that income)
yes
Source Canada–Vietnam Agreement Art 22(4) — Vietnam deduction equal to Canadian income tax paid (capped at VN tax attributable to that income)
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Art 22 foreign-tax credit dollar amounts deliberately not modelled
Art 22 mechanism filed; machine refuses dollar foreign-tax credit maths
yes
Source Art 22 mechanism filed; machine refuses dollar foreign-tax credit maths
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checked Aug 2026
Departure-tax dollar amounts deliberately not modelled
ITA s 128.1 / CRA emigrant dispositions gate filed; FMV bills and provincial add-ons refused
yes
Source ITA s 128.1 / CRA emigrant dispositions gate filed; FMV bills and provincial add-ons refused
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Canada–Vietnam DTA signed
treaty-accord.gc.ca id 102424 — Done at Hanoi 14 November 1997
1997-11-14
Source treaty-accord.gc.ca id 102424 — Done at Hanoi 14 November 1997
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Canada–Vietnam DTA entry into force
Canada Gazette / Income Tax Conventions Implementation Act 1998 note — Agreement in force 16 December 1998; Finance tax-treaty list
1998-12-16
Source Canada Gazette / Income Tax Conventions Implementation Act 1998 note — Agreement in force 16 December 1998; Finance tax-treaty list
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Art 18 pensions may be taxed in the source state (not residence-only)
Canada–Vietnam DTA Art 18(2) — pensions arising in a Contracting State may also be taxed in the source State
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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Art 18 periodic pension source-tax cap
Canada–Vietnam DTA Art 18(2) — periodic pension payments (other than social-security legislation) source tax ≤15% of gross
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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Art 18 social-security payments are outside the 15% periodic-pension cap
Canada–Vietnam DTA Art 18(2) — 15% cap does not apply to payments under the social security legislation of a Contracting State
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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Canada sojourn day count used in residence analysis
CRA — sojourning in Canada for 183 days or more in a tax year is a residence factor / deemed-resident sojourn test context
183 days
Source CRA — sojourning in Canada for 183 days or more in a tax year is a residence factor / deemed-resident sojourn test context
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Canada–Vietnam social security agreement is in force
CRA — Countries that have an international social security agreement with Canada — Vietnam absent from the published table (as of page update 2024-07-23)
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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Canada Pension Plan can be paid while living abroad
Service Canada / Canada.ca — CPP retirement pension can be paid while living outside Canada if contribution eligibility is met
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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Long-term OAS abroad requires 20 years Canada residence after 18 or an SSA path
Canada.ca Old Age Security — while receiving / eligibility: continuous OAS abroad generally needs 20 years residence in Canada after age 18, or SSA-country residence/work that meets the 20-year guideline
yes
Source Canada.ca Old Age Security — while receiving / eligibility: continuous OAS abroad generally needs 20 years residence in Canada after age 18, or SSA-country residence/work that meets the 20-year guideline
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Unqualified OAS abroad stops after about 6 months
Canada.ca OAS toolkit / while receiving — without the 20-year (or SSA) qualification, OAS outside Canada stops after about 6 months
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 more than 6 months outside Canada
Canada.ca OAS toolkit — GIS / Allowance stop when outside Canada more than 6 months regardless of prior residence years
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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OAS/GIS dollar amounts deliberately not modelled
Service Canada OAS/GIS — monthly rates and recovery-tax maths deliberately not modelled
yes
Source Service Canada OAS/GIS — monthly rates and recovery-tax maths deliberately not modelled
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Canada OAS/GIS geography trap is modelled on this site
nguon/CA_SIDE_TRAPS.md Trap 5 — CPP/OAS/GIS abroad geography; no CA–VN SSA
yes
Source nguon/CA_SIDE_TRAPS.md Trap 5 — CPP/OAS/GIS abroad geography; no CA–VN SSA
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Ordered rungs before the tie is settled
Canada–Vietnam Income Tax Agreement Art 4(2); nguon/CA_VN_DTA.md
5 rungs
Source Canada–Vietnam Income Tax Agreement Art 4(2); nguon/CA_VN_DTA.md
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Nationality is a rung in this treaty
Canada–Vietnam Income Tax Agreement Art 4(2); nguon/CA_VN_DTA.md
yes
Source Canada–Vietnam Income Tax Agreement Art 4(2); nguon/CA_VN_DTA.md
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Cascade ends in mutual agreement
Canada–Vietnam Income Tax Agreement Art 4(2); nguon/CA_VN_DTA.md
yes
Source Canada–Vietnam Income Tax Agreement Art 4(2); nguon/CA_VN_DTA.md
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What is different about this tie-breaker
Canada–Vietnam Income Tax Agreement Art 4(2); nguon/CA_VN_DTA.md
Canada–Vietnam: five-limb OECD-style cascade including nationality and mutual agreement. Day counts alone do not settle the tie.
Source Canada–Vietnam Income Tax Agreement Art 4(2); nguon/CA_VN_DTA.md
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Employment article
Canada–Vietnam Income Tax Agreement Art 15 / Art 22; nguon/CA_VN_DTA.md
Article 15
Source Canada–Vietnam Income Tax Agreement Art 15 / Art 22; nguon/CA_VN_DTA.md
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Employment short-stay ceiling (days)
Canada–Vietnam Agreement Art 15(2)(a) — present ≤183 days in any twelve-month period (one of conditions)
183 days
Source Canada–Vietnam Agreement Art 15(2)(a) — present ≤183 days in any twelve-month period (one of conditions)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
How the short-stay days are counted
Canada–Vietnam Income Tax Agreement Art 15 / Art 22; nguon/CA_VN_DTA.md
any twelve-month period
Source Canada–Vietnam Income Tax Agreement Art 15 / Art 22; nguon/CA_VN_DTA.md
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
How double tax is relieved
Canada–Vietnam Income Tax Agreement Art 15 / Art 22; nguon/CA_VN_DTA.md
ordinary tax credit
Source Canada–Vietnam Income Tax Agreement Art 15 / Art 22; nguon/CA_VN_DTA.md
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Relief article
Canada–Vietnam Income Tax Agreement Art 15 / Art 22; nguon/CA_VN_DTA.md
Article 22
Source Canada–Vietnam Income Tax Agreement Art 15 / Art 22; nguon/CA_VN_DTA.md
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026

Common questions

How do Canada–Vietnam pension articles differ?

Unlike AU/KR/CN/JP/UK residence-only pension articles, Canada–Vietnam Art 18 lets the source state also tax pensions. Periodic pension payments (other than social-security legislation) are capped at 15% of gross.

What is Canada departure tax?

Leaving Canada can trigger a deemed disposition of property (ITA s 128.1). T1161 listing and T1244 deferral gates are filed; FMV dollar bills are refused.

Is there a unique Canada–Vietnam treaty limb?

Yes — fees for technical services are capped at 7.5% of gross under the filed treaty text. No other pair on this site files that limb.

When did the Canada–Vietnam DTA enter into force?

Signed in Hanoi on 14 November 1997; entered into force on 16 December 1998.

Can I take CPP and OAS to Vietnam — does GIS travel?

CPP can generally be paid abroad. Long-term OAS abroad needs 20 years of Canada residence after age 18 or a social-security-agreement path; without that, OAS usually stops after about six months outside Canada. GIS stops after more than six months abroad regardless. Canada has no social security agreement with Vietnam, so Vietnam years do not open the OAS SSA path. Monthly rates are not modelled.

Run the calculator · Tax hub · pair hub.

CA → Vietnam · four cells

Four machines a thread usually collapses

Social security / totalization	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) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Income DTA does not totalise contributions.
Treaty pensions	15% Source Canada–Vietnam DTA Art 18(2) — periodic pension payments (other than social-security legislation) source tax ≤15% of gross Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Taxing rights ≠ portability of your home pension.
Foreign-income / remittance hinge	yes Source Luật 109/2025/QH15 Điều 2 khoản 1; NĐ 253/2026/NĐ-CP Điều 6 khoản 2 điểm a Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Who taxes worldwide vs remitted vs source-only.
Home-side traps still on	yes Source nguon/CA_SIDE_TRAPS.md — CRA emigrant dispositions / ITA s128.1; gates only Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. CA domestic gates survive the move.

Why this beats a Facebook answer method

A screenshot from a group has no check month and no gazette link. A chatbot paragraph can mix OECD-model wording with the wrong pair. Here the cell either cites a primary source or stays an em dash — we refuse to invent the limb so you can hand the open chain to counsel.

Method: how a fact cell works. Desk with memory when cells move: firms. Canonical pair: /canada-to-vietnam/tax.

Filed cells for this pair

Vietnam stay · labour · tax

Stay · Earn · Tax · Compare

Tax-residence day test	183 days Source Luật Thuế TNCN 109/2025/QH15 Điều 2 khoản 2 điểm a; NĐ 253/2026/NĐ-CP Điều 4 khoản 1 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Foreign / worldwide income	yes Source Luật 109/2025/QH15 Điều 2 khoản 1; NĐ 253/2026/NĐ-CP Điều 6 khoản 2 điểm a Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Long-stay instrument (filed)	yes Source Product map — purpose → entry symbol → TRC (if eligible) → work permit/exemption as four separate decisions Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
Local earn gate (filed)	yes Source Bộ luật Lao động 45/2019/QH14 Điều 153 khoản 2 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.

Continue from this pair

CA × Vietnam stays named. Overlay → stay / earn / dest tax → tools.

From CanadaAll six destinations Vietnam stayVisa and residence Vietnam earnWork lawfully Vietnam taxWho may tax you there Home × land deskRead this pair side by side Two destinationsSame passport, second dest CA → ThailandSame passport, other land CA → IndonesiaSame passport, other land CA → PhilippinesSame passport, other land CA → MalaysiaSame passport, other land CA → PortugalSame passport, other land Tax calculatorVietnam days → position lines Decision toolVietnam gates

Cross-check

Cross-check CA × Vietnam

Home × land · CA × Vietnam Two dests · CA From Canada Vietnam hub CA → Vietnam tax

CA across six lands

Land	Treaty	Relief	SSA	Open
VietnamHere	yes Source Canada–Vietnam Income Tax Agreement; treaty-accord.gc.ca id 102424; Income Tax Conventions Implementation Act, 1998 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Canada–Vietnam Income Tax Agreement Art 15 / Art 22; nguon/CA_VN_DTA.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Vietnam
Thailand	yes Source Thai RD intro canada — Convention signed 11 April 1984; instruments exchanged 16 July 1985 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Canada–Thailand Convention Art 22 — Canada credits Thai tax; Thailand credits Canadian tax, subject to domestic limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CRA countries-with-agreement table (Open Government CSV July 2024) does not list Thailand Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Thailand
Indonesia	yes Source DJP (pajak.go.id) tax treaty register — Canada P3B in force (effective 1999-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CA–ID Art 15(2) — 120 days within any twelve-month period; short-stay also needs either CAD 5,000 ceiling or employer/PE limbs — Article 22 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CRA countries-with-agreement table (Open Government CSV July 2024) does not list Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Indonesia
Philippines	yes Source BIR Philippine Double Taxation Agreements list — Canada treaty in force (effective 1977-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	tax credit (deduction from tax payable) Source Canada–Philippines Convention relief article — each State deducts qualifying tax paid in the other State from its tax payable, within the ordinary credit limitation Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source CRA — Canada–Philippines social security agreement EIF 1 March 1997 (CPT64) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Philippines
Malaysia	yes Source Canada Department of Finance official tax-treaty list — Malaysia Treaty signed 15-Oct-76, S.C. 1980-81-82-83 c.44 Part VII, entry into force 18-Dec-80 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CA–MY DTA Art XV Dependent Personal Services (Canada Finance); short-stay also offers a CAD 2,000 / MYR 4,000 alternative limb — Article XXIII ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CRA countries-with-agreement table (Open Government CSV July 2024) does not list Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Malaysia
Portugal	yes Source Portugal OECD MLI consolidated position + AT DTC summary table (Parliament's Resolution 81/00) + Finance Canada treaty list — Canada–Portugal Convention, Original signed 14-06-1999, entry into force 24-10-2001 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary foreign tax credit Source CA–PT Convention Art 22 — Elimination of Double Taxation (Canada deducts Portuguese tax; Portugal credits Canadian tax) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source CRA — Canada–Portugal social security agreement EIF 1 May 1981 (CPT55) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Portugal

Eight passports on Vietnam 8 overlays

Passport	Treaty	Relief	SSA	Open
AU	yes Source [1992] ATS 44; Australian Treasury income tax treaties list — status In force Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source [1992] ATS 44 Art 15 / Art 23; nguon/AU_VN_DTA_1992_ATS44.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS International social security agreements — Australia has agreements with 32 listed countries; Vietnam absent from current agreements and from agreements under negotiation on that page Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Vietnam
SG	yes Source SSO Income Tax (Singapore — Vietnam) Order 1994 — Agreement signed Hanoi 2 March 1994 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SSO Order 1994 Art 15 / Art 24; nguon/SG_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source Singapore has no bilateral social security / CPF totalisation agreement with Vietnam; CPF membership turns on SC/SPR status (CPF Board), not a VN SSA certificate path Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Vietnam
KR	yes Source Korea–Vietnam DTA 1994; MOFA treaty list; WTO Center English text Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Korea–Vietnam DTA Art 15 / Art 23; nguon/KR_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source MOFA Viet Nam treaty database / NPS — Agreement on social insurance between Korea and Viet Nam; EIF 1 January 2024 (Announcement 50/2023/TB-LPQT) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Vietnam
CN	yes Source China–Vietnam DTA 1995; VN GDT treaty list; MFA treaty PDF Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source China–Vietnam DTA Art 15 / Art 23; nguon/CN_VN_DTA_1995.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MOHRSS — China bilateral social security agreements in force with listed partners (DE/KR/DK/FI/CA/CH/NL/ES/LU/JP/RS etc.) — Vietnam absent Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Vietnam
JP	yes Source Japan–Vietnam DTA 1995; MOF tax convention list; MOF synthesised text Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Japan–Vietnam DTA Art 15 / Art 23; nguon/JP_VN_DTA_1995.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MHLW / JPS social security agreement country lists — Vietnam not among agreements in force; MOFA press release 18 July 2025 only announces commencement of intergovernmental negotiations Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Vietnam
UK	yes Source UK–Vietnam DTA 1994; SI 1994/3216; GOV.UK Vietnam tax treaties Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SI 1994/3216 Schedule Art 15 / Art 22; nguon/UK_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source GOV.UK Reciprocal agreements + NI38 country lists do not include Vietnam as a UK social security agreement partner Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Vietnam
CAHere	yes Source Canada–Vietnam Income Tax Agreement; treaty-accord.gc.ca id 102424; Income Tax Conventions Implementation Act, 1998 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Canada–Vietnam Income Tax Agreement Art 15 / Art 22; nguon/CA_VN_DTA.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Vietnam
US	No treaty in force	domestic foreign tax credit only (Form 1116) — no in-force treaty Source IRS A–Z treaty list — US–Vietnam signed not in force; nguon/US_VN_DTA_STATUS.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source SSA International Programs — Status of Totalization Agreements / POMS GN 01701.005 country table — Vietnam absent from agreements in force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Vietnam

Cells cite primary sources with check months. Method · Sources · Disclosure. Not personalised tax advice.

Named pair: From Canada · CA → Vietnam tax.

Also filed for Vietnam: Australia · Singapore · South Korea · China · Japan · United Kingdom · United States.

Canada–Vietnam tax: Art 18 pensions, OAS/GIS, departure tax

In plain termsCanada’s differentiator is Art 18 — source may tax periodic pensions at up to

15%

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

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

— plus departure tax and a unique 7.5% technical-services limb. Signed

1997-11-14

Source treaty-accord.gc.ca id 102424 — Done at Hanoi 14 November 1997

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

; in force since

1998-12-16

Source Canada Gazette / Income Tax Conventions Implementation Act 1998 note — Agreement in force 16 December 1998; Finance tax-treaty list

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

OAS

Old Age Security — Canadian public pension

and

GIS

Guaranteed Income Supplement — Canadian low-income top-up, usually stops abroad

sit on the Canadian side.

What the codes mean5 terms in plain language

DTA: double-tax agreement between two countries
Article 4: the treaty tie-breaker that assigns one tax residence
OAS: Old Age Security — Canadian public pension
GIS: Guaranteed Income Supplement — Canadian low-income top-up, usually stops abroad
183 days: the day count that usually switches on tax residence

Visa → days → tax → labour

TRC / stay sets how long you may remain.
Days and habitual abode decide Vietnam tax residence (threshold
183 days
Source Luật Thuế TNCN 109/2025/QH15 Điều 2 khoản 2 điểm a; NĐ 253/2026/NĐ-CP Điều 4 khoản 1
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
).
Working needs a permit or exemption — separate from tax.
Relief between the states runs through the Canada–Vietnam DTA (treaty-accord).

Treaty article caps

Article / topic	On file
Dividends — ≥70% voting	5% Source Canada–Vietnam Agreement Art 10 — ≥70% voting power Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Dividends — ≥25% and <70%	10% Source Canada–Vietnam Agreement Art 10 — ≥25% and <70% voting power Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Dividends — other	15% Source Canada–Vietnam Agreement Art 10 — other cases Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Interest	10% Source Canada–Vietnam Agreement Art 11(2) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Royalties	10% Source Canada–Vietnam Agreement Art 12(2)(a) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Fees for technical services	7.5% Source Canada–Vietnam Agreement Art 12(2)(b) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Construction PE	more than 6 months Source Canada–Vietnam Agreement Art 5(3)(a) — building site / construction / assembly / installation / supervisory > six months Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Services PE	more than 6 months Source Canada–Vietnam Agreement Art 5(3)(b) — services / consultancy aggregating > six months within any twelve-month period Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. in any 12 months
Art 15 short-stay limb	183 days Source Canada–Vietnam Agreement Art 15(2)(a) — present ≤183 days in any twelve-month period (one of conditions) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Art 18 pensions — residence	May be taxed in the residence state
Art 18 pensions — source	Source may also tax; periodic pensions (ex social security) capped at 15% Source Canada–Vietnam DTA Art 18(2) — periodic pension payments (other than social-security legislation) source tax ≤15% of gross Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Art 22 credit CA ← VN tax	Exists — dollar amounts refused
Art 22 credit VN ← CA tax	Exists — dollar amounts refused
Art 4 dual-resident tie-breaker	permanent home → centre of vital interests → habitual abode → nationality → mutual agreement

Dual residence — why day counts disagree

Vietnam: 183-day / habitual-abode machine (tax residency).
Canada: domestic residence (ties / sojourning —
183 days
Source CRA — sojourning in Canada for 183 days or more in a tax year is a residence factor / deemed-resident sojourn test context
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
sojourn factor) — then treaty if both claim you.
Dual domestic residence → DTA Art 4: permanent home → centre of vital interests → habitual abode → nationality → mutual agreement.
Refused: picking treaty residence without permanent-home and vital-interests facts.

Rungs:

5 rungs

Source Canada–Vietnam Income Tax Agreement Art 4(2); nguon/CA_VN_DTA.md

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

. Nationality is a separate rung:

yes

Source Canada–Vietnam Income Tax Agreement Art 4(2); nguon/CA_VN_DTA.md

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

. Ends at mutual agreement:

yes

Source Canada–Vietnam Income Tax Agreement Art 4(2); nguon/CA_VN_DTA.md

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

The twistCanada–Vietnam: five-limb OECD-style cascade including nationality and mutual agreement. Day counts alone do not settle the tie.

Employment exercised in Vietnam

Three checks, not oneThe treaty employment rule sits in

Article 15

Source Canada–Vietnam Income Tax Agreement Art 15 / Art 22; nguon/CA_VN_DTA.md

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

. The short-stay ceiling is

183 days

Source Canada–Vietnam Agreement Art 15(2)(a) — present ≤183 days in any twelve-month period (one of conditions)

Checked Aug 2026 · Band low · Status fresh

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

, measured in the

any twelve-month period

Source Canada–Vietnam Income Tax Agreement Art 15 / Art 22; nguon/CA_VN_DTA.md

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

. The day count alone is not a safe answer.

When both States tax the same income

The treaty relief method is

ordinary tax credit

Source Canada–Vietnam Income Tax Agreement Art 15 / Art 22; nguon/CA_VN_DTA.md

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

under

Article 22

Source Canada–Vietnam Income Tax Agreement Art 15 / Art 22; nguon/CA_VN_DTA.md

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

. A credit is not an exemption: keep the foreign assessment and proof of tax paid, and apply the domestic credit limit in the State granting relief.

Canada-side traps

Domestic Canada gates. They do not travel from the Australia page. We state the gate — not the bill.

1. Departure deemed disposition

Deemed disposition on cease of residence exists (

yes

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

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

) — even without a sale. 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.

Checked Aug 2026 · Band med · Status fresh

Open primary URL

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

). FMV bills refused (

yes

Source ITA s 128.1 / CRA emigrant dispositions gate filed; FMV bills and provincial add-ons refused

Checked Aug 2026 · Band med · Status fresh

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

2. Property list (T1161)

If FMV of property owned when leaving exceeds

25000 CAD

Source CRA — Form T1161 required if FMV of all property owned when leaving > CAD 25,000

Checked Aug 2026 · Band med · Status fresh

Open primary URL

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

, file Form T1161 by the filing due date.

3. Deferral election

Deferral election exists (

yes

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

Checked Aug 2026 · Band med · Status fresh

Open primary URL

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

). Form T1244 can defer payment of tax on the deemed-disposition income until actual disposition. Security may be required above CRA thresholds — amounts not invented here.

4. CPP / OAS / GIS abroad — no Canada–Vietnam SSA

CPP can be paid abroad (

yes

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

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

). Long-term OAS abroad needs 20 years of Canada residence after age 18 or an SSA path (

yes

Checked Aug 2026 · Band med · Status fresh

Open primary URL

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

); without that, 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

Checked Aug 2026 · Band med · Status fresh

Open primary URL

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

). GIS stops after more than six months outside Canada (

yes

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

Checked Aug 2026 · Band med · Status fresh

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

). Canada–Vietnam social security agreement in force:

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

— so Vietnam years do not open the OAS SSA path, and dual-coverage certificates those agreements provide are absent for this pair. Monthly OAS/GIS rates refused.

What stays refused

Dollar Art 22 credits, departure CGT bills, provincial add-ons, OAS/GIS monthly rates, and detailed post-departure RRSP / TFSA withdrawal tax. Art 22 credit gates exist (

yes

Source Canada–Vietnam Agreement Art 22(1)(a) — Canadian credit for Vietnamese tax on VN profits/income/gains (subject to Canadian foreign-tax credit law)

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yes

Source Canada–Vietnam Agreement Art 22(4) — Vietnam deduction equal to Canadian income tax paid (capped at VN tax attributable to that income)

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

); amounts not modelled (

yes

Source Art 22 mechanism filed; machine refuses dollar foreign-tax credit maths

Checked Aug 2026 · Band med · Status fresh

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

All cells on this page

Evidence and sources43 dated facts for Canada–Vietnam tax: Art 18 pensions, OAS/GIS, departure tax

The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.

Canada–Vietnam double tax agreement exists
Canada–Vietnam Income Tax Agreement; treaty-accord.gc.ca id 102424; Income Tax Conventions Implementation Act, 1998
yes
Source Canada–Vietnam Income Tax Agreement; treaty-accord.gc.ca id 102424; Income Tax Conventions Implementation Act, 1998
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Dividend source cap — company ≥70% voting power
Canada–Vietnam Agreement Art 10 — ≥70% voting power
5%
Source Canada–Vietnam Agreement Art 10 — ≥70% voting power
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Dividend source cap — company ≥25% and <70% voting power
Canada–Vietnam Agreement Art 10 — ≥25% and <70% voting power
10%
Source Canada–Vietnam Agreement Art 10 — ≥25% and <70% voting power
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Dividend source cap — other cases
Canada–Vietnam Agreement Art 10 — other cases
15%
Source Canada–Vietnam Agreement Art 10 — other cases
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Interest source cap
Canada–Vietnam Agreement Art 11(2)
10%
Source Canada–Vietnam Agreement Art 11(2)
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Royalty source cap
Canada–Vietnam Agreement Art 12(2)(a)
10%
Source Canada–Vietnam Agreement Art 12(2)(a)
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Fees for technical services source cap
Canada–Vietnam Agreement Art 12(2)(b)
7.5%
Source Canada–Vietnam Agreement Art 12(2)(b)
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checked Aug 2026
Canada domestic tax traps are modelled on this site
nguon/CA_SIDE_TRAPS.md — CRA emigrant dispositions / ITA s128.1; gates only
yes
Source nguon/CA_SIDE_TRAPS.md — CRA emigrant dispositions / ITA s128.1; gates only
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Canada departure deemed disposition (departure tax) exists
ITA s 128.1; CRA Dispositions of property for emigrants of Canada (updated 2026-01-20)
yes
Source ITA s 128.1; CRA Dispositions of property for emigrants of Canada (updated 2026-01-20)
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checked Aug 2026
Departure deemed disposition excludes RRSP and listed plans
CRA emigrant dispositions — excluded rights/interests under ITA s 128.1(10) include RRSPs, RRIFs, TFSAs, RESPs, etc.
yes
Source CRA emigrant dispositions — excluded rights/interests under ITA s 128.1(10) include RRSPs, RRIFs, TFSAs, RESPs, etc.
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
T1161 property-list threshold when leaving Canada
CRA — Form T1161 required if FMV of all property owned when leaving > CAD 25,000
25000 CAD
Source CRA — Form T1161 required if FMV of all property owned when leaving > CAD 25,000
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Election exists to defer payment of departure tax (T1244)
CRA Form T1244 — election under ITA s 220(4.5) to defer payment of departure tax until actual disposition
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.
checked Aug 2026
Art 4 individual dual-resident tie-breaker cascade
Canada–Vietnam Income Tax Agreement Art 4(2) — treaty-accord.gc.ca id 102424
permanent home → centre of vital interests → habitual abode → nationality → mutual agreement
Source Canada–Vietnam Income Tax Agreement Art 4(2) — treaty-accord.gc.ca id 102424
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checked Aug 2026
Dual CA–VN domestic residents use DTA Art 4
Canada–Vietnam Agreement Art 4(2) — dual domestic residence resolved by treaty cascade
yes
Source Canada–Vietnam Agreement Art 4(2) — dual domestic residence resolved by treaty cascade
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checked Aug 2026
Construction PE threshold
Canada–Vietnam Agreement Art 5(3)(a) — building site / construction / assembly / installation / supervisory > six months
6 months
Source Canada–Vietnam Agreement Art 5(3)(a) — building site / construction / assembly / installation / supervisory > six months
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Services PE threshold
Canada–Vietnam Agreement Art 5(3)(b) — services / consultancy aggregating > six months within any twelve-month period
6 months
Source Canada–Vietnam Agreement Art 5(3)(b) — services / consultancy aggregating > six months within any twelve-month period
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Dependent personal services short-stay limb
Canada–Vietnam Agreement Art 15(2)(a) — present ≤183 days in any twelve-month period (one of conditions)
183 days
Source Canada–Vietnam Agreement Art 15(2)(a) — present ≤183 days in any twelve-month period (one of conditions)
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Art 22 credit: Canada ← Vietnam tax
Canada–Vietnam Agreement Art 22(1)(a) — Canadian credit for Vietnamese tax on VN profits/income/gains (subject to Canadian foreign-tax credit law)
yes
Source Canada–Vietnam Agreement Art 22(1)(a) — Canadian credit for Vietnamese tax on VN profits/income/gains (subject to Canadian foreign-tax credit law)
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Art 22 credit: Vietnam ← Canada tax
Canada–Vietnam Agreement Art 22(4) — Vietnam deduction equal to Canadian income tax paid (capped at VN tax attributable to that income)
yes
Source Canada–Vietnam Agreement Art 22(4) — Vietnam deduction equal to Canadian income tax paid (capped at VN tax attributable to that income)
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Art 22 foreign-tax credit dollar amounts deliberately not modelled
Art 22 mechanism filed; machine refuses dollar foreign-tax credit maths
yes
Source Art 22 mechanism filed; machine refuses dollar foreign-tax credit maths
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Departure-tax dollar amounts deliberately not modelled
ITA s 128.1 / CRA emigrant dispositions gate filed; FMV bills and provincial add-ons refused
yes
Source ITA s 128.1 / CRA emigrant dispositions gate filed; FMV bills and provincial add-ons refused
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Canada–Vietnam DTA signed
treaty-accord.gc.ca id 102424 — Done at Hanoi 14 November 1997
1997-11-14
Source treaty-accord.gc.ca id 102424 — Done at Hanoi 14 November 1997
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checked Aug 2026
Canada–Vietnam DTA entry into force
Canada Gazette / Income Tax Conventions Implementation Act 1998 note — Agreement in force 16 December 1998; Finance tax-treaty list
1998-12-16
Source Canada Gazette / Income Tax Conventions Implementation Act 1998 note — Agreement in force 16 December 1998; Finance tax-treaty list
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Art 18 pensions may be taxed in the source state (not residence-only)
Canada–Vietnam DTA Art 18(2) — pensions arising in a Contracting State may also be taxed in the source State
yes
Source Canada–Vietnam DTA Art 18(2) — pensions arising in a Contracting State may also be taxed in the source State
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Art 18 periodic pension source-tax cap
Canada–Vietnam DTA Art 18(2) — periodic pension payments (other than social-security legislation) source tax ≤15% of gross
15%
Source Canada–Vietnam DTA Art 18(2) — periodic pension payments (other than social-security legislation) source tax ≤15% of gross
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Art 18 social-security payments are outside the 15% periodic-pension cap
Canada–Vietnam DTA Art 18(2) — 15% cap does not apply to payments under the social security legislation of a Contracting State
yes
Source Canada–Vietnam DTA Art 18(2) — 15% cap does not apply to payments under the social security legislation of a Contracting State
Checked Aug 2026 · Band med · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Canada sojourn day count used in residence analysis
CRA — sojourning in Canada for 183 days or more in a tax year is a residence factor / deemed-resident sojourn test context
183 days
Source CRA — sojourning in Canada for 183 days or more in a tax year is a residence factor / deemed-resident sojourn test context
Checked Aug 2026 · Band med · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Canada–Vietnam social security agreement is in force
CRA — Countries that have an international social security agreement with Canada — Vietnam absent from the published table (as of page update 2024-07-23)
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)
Checked Aug 2026 · Band med · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Canada Pension Plan can be paid while living abroad
Service Canada / Canada.ca — CPP retirement pension can be paid while living outside Canada if contribution eligibility is met
yes
Source Service Canada / Canada.ca — CPP retirement pension can be paid while living outside Canada if contribution eligibility is met
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Long-term OAS abroad requires 20 years Canada residence after 18 or an SSA path
Canada.ca Old Age Security — while receiving / eligibility: continuous OAS abroad generally needs 20 years residence in Canada after age 18, or SSA-country residence/work that meets the 20-year guideline
yes
Source Canada.ca Old Age Security — while receiving / eligibility: continuous OAS abroad generally needs 20 years residence in Canada after age 18, or SSA-country residence/work that meets the 20-year guideline
Checked Aug 2026 · Band med · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Unqualified OAS abroad stops after about 6 months
Canada.ca OAS toolkit / while receiving — without the 20-year (or SSA) qualification, OAS outside Canada stops after about 6 months
yes
Source Canada.ca OAS toolkit / while receiving — without the 20-year (or SSA) qualification, OAS outside Canada stops after about 6 months
Checked Aug 2026 · Band med · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
GIS stops after more than 6 months outside Canada
Canada.ca OAS toolkit — GIS / Allowance stop when outside Canada more than 6 months regardless of prior residence years
yes
Source Canada.ca OAS toolkit — GIS / Allowance stop when outside Canada more than 6 months regardless of prior residence years
Checked Aug 2026 · Band med · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
OAS/GIS dollar amounts deliberately not modelled
Service Canada OAS/GIS — monthly rates and recovery-tax maths deliberately not modelled
yes
Source Service Canada OAS/GIS — monthly rates and recovery-tax maths deliberately not modelled
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Canada OAS/GIS geography trap is modelled on this site
nguon/CA_SIDE_TRAPS.md Trap 5 — CPP/OAS/GIS abroad geography; no CA–VN SSA
yes
Source nguon/CA_SIDE_TRAPS.md Trap 5 — CPP/OAS/GIS abroad geography; no CA–VN SSA
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Ordered rungs before the tie is settled
Canada–Vietnam Income Tax Agreement Art 4(2); nguon/CA_VN_DTA.md
5 rungs
Source Canada–Vietnam Income Tax Agreement Art 4(2); nguon/CA_VN_DTA.md
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Nationality is a rung in this treaty
Canada–Vietnam Income Tax Agreement Art 4(2); nguon/CA_VN_DTA.md
yes
Source Canada–Vietnam Income Tax Agreement Art 4(2); nguon/CA_VN_DTA.md
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Cascade ends in mutual agreement
Canada–Vietnam Income Tax Agreement Art 4(2); nguon/CA_VN_DTA.md
yes
Source Canada–Vietnam Income Tax Agreement Art 4(2); nguon/CA_VN_DTA.md
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
What is different about this tie-breaker
Canada–Vietnam Income Tax Agreement Art 4(2); nguon/CA_VN_DTA.md
Canada–Vietnam: five-limb OECD-style cascade including nationality and mutual agreement. Day counts alone do not settle the tie.
Source Canada–Vietnam Income Tax Agreement Art 4(2); nguon/CA_VN_DTA.md
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Employment article
Canada–Vietnam Income Tax Agreement Art 15 / Art 22; nguon/CA_VN_DTA.md
Article 15
Source Canada–Vietnam Income Tax Agreement Art 15 / Art 22; nguon/CA_VN_DTA.md
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Employment short-stay ceiling (days)
Canada–Vietnam Agreement Art 15(2)(a) — present ≤183 days in any twelve-month period (one of conditions)
183 days
Source Canada–Vietnam Agreement Art 15(2)(a) — present ≤183 days in any twelve-month period (one of conditions)
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
How the short-stay days are counted
Canada–Vietnam Income Tax Agreement Art 15 / Art 22; nguon/CA_VN_DTA.md
any twelve-month period
Source Canada–Vietnam Income Tax Agreement Art 15 / Art 22; nguon/CA_VN_DTA.md
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
How double tax is relieved
Canada–Vietnam Income Tax Agreement Art 15 / Art 22; nguon/CA_VN_DTA.md
ordinary tax credit
Source Canada–Vietnam Income Tax Agreement Art 15 / Art 22; nguon/CA_VN_DTA.md
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Relief article
Canada–Vietnam Income Tax Agreement Art 15 / Art 22; nguon/CA_VN_DTA.md
Article 22
Source Canada–Vietnam Income Tax Agreement Art 15 / Art 22; nguon/CA_VN_DTA.md
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026

Common questions

How do Canada–Vietnam pension articles differ?

What is Canada departure tax?

Leaving Canada can trigger a deemed disposition of property (ITA s 128.1). T1161 listing and T1244 deferral gates are filed; FMV dollar bills are refused.

Is there a unique Canada–Vietnam treaty limb?

Yes — fees for technical services are capped at 7.5% of gross under the filed treaty text. No other pair on this site files that limb.

When did the Canada–Vietnam DTA enter into force?

Signed in Hanoi on 14 November 1997; entered into force on 16 December 1998.

Can I take CPP and OAS to Vietnam — does GIS travel?

Run the calculator · Tax hub · pair hub.

CA → Vietnam · four cells

Four machines a thread usually collapses

Social security / totalization	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) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Income DTA does not totalise contributions.
Treaty pensions	15% Source Canada–Vietnam DTA Art 18(2) — periodic pension payments (other than social-security legislation) source tax ≤15% of gross Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Taxing rights ≠ portability of your home pension.
Foreign-income / remittance hinge	yes Source Luật 109/2025/QH15 Điều 2 khoản 1; NĐ 253/2026/NĐ-CP Điều 6 khoản 2 điểm a Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Who taxes worldwide vs remitted vs source-only.
Home-side traps still on	yes Source nguon/CA_SIDE_TRAPS.md — CRA emigrant dispositions / ITA s128.1; gates only Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. CA domestic gates survive the move.

Why this beats a Facebook answer method

Method: how a fact cell works. Desk with memory when cells move: firms. Canonical pair: /canada-to-vietnam/tax.

Filed cells for this pair

Vietnam stay · labour · tax

Stay · Earn · Tax · Compare

Tax-residence day test	183 days Source Luật Thuế TNCN 109/2025/QH15 Điều 2 khoản 2 điểm a; NĐ 253/2026/NĐ-CP Điều 4 khoản 1 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Foreign / worldwide income	yes Source Luật 109/2025/QH15 Điều 2 khoản 1; NĐ 253/2026/NĐ-CP Điều 6 khoản 2 điểm a Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Long-stay instrument (filed)	yes Source Product map — purpose → entry symbol → TRC (if eligible) → work permit/exemption as four separate decisions Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
Local earn gate (filed)	yes Source Bộ luật Lao động 45/2019/QH14 Điều 153 khoản 2 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.

Continue from this pair

CA × Vietnam stays named. Overlay → stay / earn / dest tax → tools.

Cross-check

Cross-check CA × Vietnam

Home × land · CA × Vietnam Two dests · CA From Canada Vietnam hub CA → Vietnam tax

CA across six lands

Land	Treaty	Relief	SSA	Open
VietnamHere	yes Source Canada–Vietnam Income Tax Agreement; treaty-accord.gc.ca id 102424; Income Tax Conventions Implementation Act, 1998 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Canada–Vietnam Income Tax Agreement Art 15 / Art 22; nguon/CA_VN_DTA.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Vietnam
Thailand	yes Source Thai RD intro canada — Convention signed 11 April 1984; instruments exchanged 16 July 1985 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Canada–Thailand Convention Art 22 — Canada credits Thai tax; Thailand credits Canadian tax, subject to domestic limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CRA countries-with-agreement table (Open Government CSV July 2024) does not list Thailand Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Thailand
Indonesia	yes Source DJP (pajak.go.id) tax treaty register — Canada P3B in force (effective 1999-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CA–ID Art 15(2) — 120 days within any twelve-month period; short-stay also needs either CAD 5,000 ceiling or employer/PE limbs — Article 22 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CRA countries-with-agreement table (Open Government CSV July 2024) does not list Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Indonesia
Philippines	yes Source BIR Philippine Double Taxation Agreements list — Canada treaty in force (effective 1977-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	tax credit (deduction from tax payable) Source Canada–Philippines Convention relief article — each State deducts qualifying tax paid in the other State from its tax payable, within the ordinary credit limitation Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source CRA — Canada–Philippines social security agreement EIF 1 March 1997 (CPT64) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Philippines
Malaysia	yes Source Canada Department of Finance official tax-treaty list — Malaysia Treaty signed 15-Oct-76, S.C. 1980-81-82-83 c.44 Part VII, entry into force 18-Dec-80 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CA–MY DTA Art XV Dependent Personal Services (Canada Finance); short-stay also offers a CAD 2,000 / MYR 4,000 alternative limb — Article XXIII ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CRA countries-with-agreement table (Open Government CSV July 2024) does not list Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Malaysia
Portugal	yes Source Portugal OECD MLI consolidated position + AT DTC summary table (Parliament's Resolution 81/00) + Finance Canada treaty list — Canada–Portugal Convention, Original signed 14-06-1999, entry into force 24-10-2001 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary foreign tax credit Source CA–PT Convention Art 22 — Elimination of Double Taxation (Canada deducts Portuguese tax; Portugal credits Canadian tax) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source CRA — Canada–Portugal social security agreement EIF 1 May 1981 (CPT55) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Portugal

Eight passports on Vietnam 8 overlays

Passport	Treaty	Relief	SSA	Open
AU	yes Source [1992] ATS 44; Australian Treasury income tax treaties list — status In force Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source [1992] ATS 44 Art 15 / Art 23; nguon/AU_VN_DTA_1992_ATS44.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS International social security agreements — Australia has agreements with 32 listed countries; Vietnam absent from current agreements and from agreements under negotiation on that page Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Vietnam
SG	yes Source SSO Income Tax (Singapore — Vietnam) Order 1994 — Agreement signed Hanoi 2 March 1994 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SSO Order 1994 Art 15 / Art 24; nguon/SG_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source Singapore has no bilateral social security / CPF totalisation agreement with Vietnam; CPF membership turns on SC/SPR status (CPF Board), not a VN SSA certificate path Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Vietnam
KR	yes Source Korea–Vietnam DTA 1994; MOFA treaty list; WTO Center English text Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Korea–Vietnam DTA Art 15 / Art 23; nguon/KR_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source MOFA Viet Nam treaty database / NPS — Agreement on social insurance between Korea and Viet Nam; EIF 1 January 2024 (Announcement 50/2023/TB-LPQT) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Vietnam
CN	yes Source China–Vietnam DTA 1995; VN GDT treaty list; MFA treaty PDF Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source China–Vietnam DTA Art 15 / Art 23; nguon/CN_VN_DTA_1995.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MOHRSS — China bilateral social security agreements in force with listed partners (DE/KR/DK/FI/CA/CH/NL/ES/LU/JP/RS etc.) — Vietnam absent Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Vietnam
JP	yes Source Japan–Vietnam DTA 1995; MOF tax convention list; MOF synthesised text Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Japan–Vietnam DTA Art 15 / Art 23; nguon/JP_VN_DTA_1995.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MHLW / JPS social security agreement country lists — Vietnam not among agreements in force; MOFA press release 18 July 2025 only announces commencement of intergovernmental negotiations Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Vietnam
UK	yes Source UK–Vietnam DTA 1994; SI 1994/3216; GOV.UK Vietnam tax treaties Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SI 1994/3216 Schedule Art 15 / Art 22; nguon/UK_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source GOV.UK Reciprocal agreements + NI38 country lists do not include Vietnam as a UK social security agreement partner Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Vietnam
CAHere	yes Source Canada–Vietnam Income Tax Agreement; treaty-accord.gc.ca id 102424; Income Tax Conventions Implementation Act, 1998 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Canada–Vietnam Income Tax Agreement Art 15 / Art 22; nguon/CA_VN_DTA.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Vietnam
US	No treaty in force	domestic foreign tax credit only (Form 1116) — no in-force treaty Source IRS A–Z treaty list — US–Vietnam signed not in force; nguon/US_VN_DTA_STATUS.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source SSA International Programs — Status of Totalization Agreements / POMS GN 01701.005 country table — Vietnam absent from agreements in force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Vietnam

Cells cite primary sources with check months. Method · Sources · Disclosure. Not personalised tax advice.

Named pair: From Canada · CA → Vietnam tax.

Also filed for Vietnam: Australia · Singapore · South Korea · China · Japan · United Kingdom · United States.