English: Part XIII tax does not apply, however, to any portion of a retiring allowance payment attributable to services rendered in taxation years throughout which the person rendering the services was neither resident in Canada nor employed (unless only occasionally employed) in Canada. Part XIII tax also does not apply to retiring allowance payments to the extent that they were transferred by the payer pursuant to an authorization in prescribed form to a registered pension plan or to a registered retirement savings plan under which the non-resident is the annuitant provided that, if the non-resident had been resident in Canada throughout the year in which the payment was transferred, the payment would have been deductible in computing income by virtue of paragraph 60(j.1) of the Act - 212(1)(j.1); (k) a payment by a trustee under a registered supplementary unemployment benefit plan - 212(1)(k); (l) a payment or deemed payment out of or under a registered retirement savings plan or an amended plan that would be included under section 146 in the income of a full-year resident of Canada, other than any portion that is transferred by the payer (i) to a registered retirement savings plan, (ii) to acquire an annuity, or (iii) after June 27, 1990, as consideration for a registered retirement income fund, for the non-resident, subject to the limitations in paragraph 60(l) - 212(1)(l) and 214(3)(c); (m) a payment or deemed payment under a deferred profit sharing plan or a revoked plan, other than the portion transferred by the payer to a registered pension plan or registered retirement savings plan for the non-resident in accordance with the rules (for residents) in subsection 147(19) or in paragraph 60(j.2) (paragraph 60(j) for a PAGE 6 transfer made after 1988 and before June 28, 1990) - 212(1)(m) and 214(3)(d); (n) a payment under an income-averaging annuity contract including proceeds of any disposition or deemed proceeds of disposition of that contract - 212(1)(n) and 214(3)(b); (o) an annuity payment that would, if received by a resident of Canada, be taxable in Canada (other than an amount paid or credited under an annuity issued in the course of carrying on a life insurance business outside of Canada) - 212(1)(o); (p) a payment or deemed payment out of or under a fund, plan or trust that was a registered home ownership savings plan at the end of 1985 except any refund made on or before April 30, 1986 of excess contributions.
French: Un non-résident est assujetti à l'impôt de la partie XIII lorsqu'un résident du Canada lui verse ou lui crédite, ou est réputé, en vertu de la partie I, lui verser ou lui créditer, un montant en acquittement partiel ou total : a) d'honoraires ou de frais de gestion ou d'administration - 212(1)a) et 212(4) (voir les numéros 15 et 16 ci-dessous); b) d'intérêts - 212(1)b) et 214 (voir les numéros 17 à 33 ci-dessous); c) de revenus d'une succession ou d'une fiducie - 212(1)c), 212(9) à (11), 214(3)f) et f.1) (voir les numéros 34 à 37 ci-dessous); d) de certains paiements de loyers et de redevances et de paiements semblables - 212(1)d), 212(5) et 212(16) (voir les numéros 38 à 44 ci-dessous); e) de certaines redevances forestières - 212(1)e) (voir les numéros 42 à 44 ci-dessous); f) d'une pension alimentaire ou d'autres allocations indemnitaires - 212(1)f) (voir le IT-118R3 et le point 53h) ci-dessous); g) de ristournes - 212(1)g); h) de certaines prestations de pensions (autres que les prestations ou les suppléments de la pension de sécurité de la vieillesse ou les autres paiements semblables reçus d'une province, les prestations ou les paiements reçus du Régime de pensions du Canada ou du Régime de rentes du Québec, les paiements exempts d'impôt en vertu du paragraphe 81(1) et certaines autres exceptions décrites au point 53g) ci-dessous) - 212(1)h) (voir le IT-76R2 et le IT-397R); i) de prestations consécutives au décès, de prestations d'assurance-chômage, de certaines prestations payables à des PAGE 5