Tax question - what happens to Roth IRAs in Canada?

[randall]

If you have a Roth IRA in the US and move back to Canada, will the Canadian government try to tax you on the distribution, or are you covered by international treaty?

[Steven]

2008 tax treaty covers this situation, there are no taxes anymore, it's treated as an RRSP essentially. However you are legally required to declare it to the CRA. I think T1135 is going to be amended to cover this situation but at the moment the instructions say to phone them up and tell them.