Does Canada respect the tax-free status of National Savings certificates for residents who left the UK?
I know Canada and the UK have a tax treaty that is designed to prevent double-taxation. But I don't know if it extends to honouring the tax-free status of government-issued savings certificates. Details:  I have some UK National Savings & Investments index-linked savings certificates which I purchased years ago (when I lived in the UK). Then I emigrated to Canada and I'm now a citizen and permanent resident paying Canadian taxes (I no longer submit a UK return). I am declaring the interest from these certificates on my Canadian tax return as 'foreign income - interest', but there is a box called 'income exempt under a tax treaty'.