subtracting RPP contributions when reporting Canadian salary

[igrek]

Dual citizen, resident of Canada, income only from Canada. I have a Registered Pension Plan (RPP) from work (defined benefit plan).

In 2011-12, my US taxes were prepared by a large and expensive cross-border accounting firm. When they reported my salary on 1040, they deducted the contributions made to RPP from the salary, citing article XVIII(13) of the treaty as justification on form 8833. In subsequent years, I prepared my US taxes myself and did the same. (The deduction did not matter for the end result which was always 0 due to FTC.) I never checked the treaty myself.

For 2021, the deduction would actually affect the end result, so I had a look at the treaty... and I do not see part 13 in article XVIII...

So, my questions:

a) Is it correct to deduct RPP contributions from salary when reporting it on 1040?

b) Assuming the answer is "yes", which article of the treaty to cite on form 8833?

Thank you.

[nelsona]

I don't know what version of the treaty you are looking at, but XVII(13) exists, and is the correct one to use to exclude the contributions from wages.

[igrek]

Thank you. Indeed, I was looking at the older version.