In VB.Net with the following input:

Try
  '...
Catch exc As Exception
  Console.WriteLine(exc.ToString())
End Try

when I query the DeclaringSyntaxReferences of the local symbol of exc, an empty list is returned.

The problem seems to be that VariableLocalSymbol expects to have a ModifiedIdentifierSyntax, but in case of the catch statement it has an IdentifierNameSyntax, so it returns empty list: http://source.roslyn.codeplex.com/#Microsoft.CodeAnalysis.VisualBasic/Symbols/Source/LocalSymbol.vb,44cfe5cfa177deb7,references

If I do the same in C#, I get the reference without a problem.