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Avels to the United States (U.S.) to perform employment services, and you are a member of a qualifying retirement plan of your employer in the U.S. A 401(k) arrangement is among the qualifying U.S. retirement plans. For a complete list of qualifying U.S. retirement plans, go to canada.ca/cra-annex-b-convention-canada-usa (paragraph 10(b)). Note If you are temporarily working in Canada and you continue to participate in a qualifying retirement plan offered by your employer in the U.S., see Form R.

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