Certain lump-sum payments from a foreign retirement arrangement

This is a taxable payment (that is not part of a series of periodic payments) received by an individual from certain United States Individual Retirement Accounts (IRAs), which was derived from contributions made to the arrangement by the individual or by the individual's spouse or common-law partner or former spouse or common-law partner. The amount that can be transferred is limited to the part of the payment that would have been taxable in the U.S. if the individual had been resident in the U.S. Generally, these lump-sum payments are transferred indirectly to the individual's RRSP.

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