Indeed. The Thai-Canada DTA is such a DTA where Thailand is not to tax the pension, making it exempt (for tax calculation) per Royal Decree-18, and thus non-assessable in Thailand. In that DTA it states (where I added the word 'Canada' and 'Thailand'):
In the case of Canada, it makes it pretty clear ONLY Canada can tax Canadian sourced pensions or similar remunerations, and hence NOT Thailand.
And from experience I can confirm Canada does tax Canadian sourced 'pensions and similar remunerations' where the Canadian tax rate is not small. Likely it would be better for the person with the Canadian pension if it was only Thailand (and not Canada) taxing such pensions.
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