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Generally, all individuals who are Canadian residents are required to report worldwide income on their T1 Personal Tax Return. This applies to your pension income even if it is earned from a foreign country. If the amount is denominated in a foreign currency, it must be converted into Canadian dollars (Line 115). It is possible that your particular pension may qualify for a preferential tax treatment. You should contact CRA to determine if that is the case. Also, if your worldwide income for 2011 was less than $9,000 there should be no tax payable. Finally, it is still wise to file your tax return to take advantage of any tax credits and tax benefits to which you are entitled.