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Vinicius, excellent information! Thank you very much for this publication.
I have a difficult question to answer and I've searched the entire internet but I've heard different opinions on the subject.
Could you help me?
I lived in Canada for many years, resigned from my job there and returned to Brazil in October last year.
Now this year I have received a tax refund for the period I worked in Canada. (This refund came about because they took more tax than they should have - but as far as I was concerned, the money returned was part of a gross amount received while I was resident in Canada). Brazil and Canada have a tax agreement. Would this tax refund be taxable in Brazil?