Your eligibility for a refund
You have accumulated benefits in a pension plan
You have not lived in Canada for at least 2 years, are no longer an active member of the plan and have stopped working for the employer who sponsors your pension plan. Whatever the value of your benefits under the plan and even if you have started receiving your pension, you can request a refund of the value of your benefits or the value of your future pension payments, no matter what your age.
You must request your refund from the plan administrator. Any refund is taxable.
You have money in a locked-in retirement account (LIRA) or a life income fund (LIF)?
If you have not lived in Canada for at least 2 years, you can ask for a refund. However, it is possible that you will not be able to do so before the investments' maturity date or that penalties will be applied in the case of a refund made before the investments' maturity date.
You must request your refund from the financial institution. Any refund is taxable.
A useful link...
For more information about taxation of refunds, contact the International Tax Services Office .