translate English to French: (h) Paragraph 212(1)(f) provides for Part XIII tax on alimony or maintenance payments for the support or maintenance of a non-resident spouse or former spouse (including a party to a common-law relationship) and/or children when such payments would have been taxable if the recipient had been resident in Canada. PAGE 26 PART II - PAYMENT, REPORTING AND REFUND OF NON-RESIDENT PART XIII TAX WITHHELD AND OTHER ADMINISTRATIVE COMMENTS PAYMENT AND REPORTING General Comments 54.
De plus, est exclue de l'impôt de la partie XIII en vertu de l'alinéa 212(1)h) toute prestation de retraite ou d'autres pensions qui aurait été déductible dans le calcul du revenu imposable en vertu de l'alinéa 110(1)f), si le non-résident avait été résident du Canada tout au long de l'année.