The section 217 election applies to the following types of Canadian-source income:
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- old age security pension
- Canada Pension Plan (CPP) and Quebec Pension Plan (QPP) benefits;
- most superannuation and pension benefits;
- most registered retirement savings plan (RRSP) payments;
- most pooled registered pension plan payments;
- most registered retirement income fund (RRIF) payments;
- death benefits;
- employment insurance benefits;
- certain retiring allowance;
- registered supplementary unemployment benefit plan payments;
- most deferred profit-sharing plan payments;
- amounts received from a retirement compension arrangement, or the purchase price of an interest in a retirement compension arrangement;
- prescribed benefits under a government assistance program; and
- Auto Pact benefits.