With respect to the 25 per cent withholding provision contained in the Canada-U.S.A. tax treaty on pensions paid by United States sources to Canadians, what has the Government of Canada determined to be ( a ) the total number of resident Canadians who are subject to the withholding provisions of this treaty, ( b ) the total number of resident native Canadians who are subject to the withholding provisions of this treaty, and ( c ) the section of the treaty which allows for different application of its provisions to native and non-native Canadians who are recipients of pensions from U.S. sources?
In the House of Commons on June 4th, 1996. See this statement in context.