Withholding tax laws forJapanese pensions sent overseas

[Tkydon]

Article 20 - Paragraph 2 is not relevant at all.

Paragraph 3 seems in direct internal contradiction to Paragraph 1 of the same Article...



I guess it comes down to a simple balance of payments question, whether:

Japanese Withholding on Japanese Pension to Recipients in Canada + Japanese Tax on Canadian Pensions to Recipients in Japan - Canadian Withholding on Canadian Pensions to Recipients in Japan

more or less than

Canadian Withholding on Canadian Pension to Recipients in Japan + Canadian Tax on Japanese Pensions to Recipients in Canada - Japanese Withholding on Japanese Pensions to Recipients in Canada

more or less than

Japanese Tax on Canadian Pensions to Recipients in Japan

more or less than

Canadian Tax on Japanese Pensions to Recipients in Canada


Are there more Japanese Pension Recipients in Canada or more Canadian Pension Recipients in Japan?