1/7/2016

A CPP/QPP pension
may affect your U.S.
benefit

Description of the U.S.-Canadian Social Security Agreement

qualify for benefits. People who have contributed to both CPP and
QPP receive one benefit based on their total contributions to both
plans.

Under the agreement, U.S. Social Security credits completed
after 1965 may be considered along with CPP or QPP work
credits, if necessary, to meet the minimum requirements for
CPP or QPP disability or survivors benefits. However, to be
eligible to have your U.S. credits counted, you must have
earned at least one year of credit under the CPP or QPP. It
is not necessary to consider U.S. Social Security credits in
determining eligibility for CPP or QPP retirement benefits
since anyone who has made at least one contribution to
either plan can qualify for a retirement benefit at 65 or a
reduced retirement benefit as early as 60.

How credits get counted

You do not have to do anything to have your credits in one country counted
by the other country. If we need to count your credits under the Canadian
system to help you qualify for a U.S. benefit, we will get a copy of your
Canadian record directly from Canada when you apply for benefits. If
Canadian officials need to count your U.S. credits to help you qualify for a
Canadian benefit, they will get a copy of your U.S. record directly from the
Social Security Administration when you apply for the Canadian benefit.

Although each country may count your credits in the other country, your
credits are not actually transferred from one country to the other. They remain
on your record in the country where you earned them and can also be used to
qualify for benefits there.

Computation of U.S. benefit Under the agreement

When a U.S. benefit becomes payable as a result of counting both U.S. and
Canadian Social Security credits, an initial benefit is determined based on
your U.S. earnings as if your entire career had been completed under the
U.S. system. This initial benefit is then reduced to reflect the fact that
Canadian credits helped to make the benefit payable. The amount of the
reduction will depend on the number of U.S. credits: the more U.S. credits,
the smaller the reduction; and the fewer U.S. credits, the larger the reduction.

[Back to top

If you qualify for Social Security benefits from the United States based only on
U.S. credits and a CPP/QPP benefit from Canada, the amount of your U.S.
benefit will be reduced. This is a result of a provision in U.S. law which can
affect the way your benefit is figured if you also receive a pension based on
work that was not covered by U.S. Social Security. Receipt of a Canadian
Old-Age Security pension, which is based on residence in Canada, will not
affect the way your benefit is figured. For more information, call our toll-free
number, 1-800-772-1213, and get the publication, Windfall Elimination
Provision (Publication No. 05-10045). If you are outside the United States,
you may write to us at the address in "For more information" section.

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Certificate of
coverage

Description of the U.S.-Canadian Social Security Agreement

pay Social Security taxes for U.S. citizens and residents employed by the
affiliate.

[Back to top]

A certificate of coverage issued by one country serves as proof of exemption
from Social Security taxes on the same earnings in the other country.
Generally, you will need a certificate only if you will be working in the other
country for more than 183 days in a calendar year. If you will be in the other
country for 183 days or less, a certificate will not be needed unless the other
country requests that you obtain one.

Certificates for employees

To establish an exemption from compulsory coverage and taxes under the
Canadian system, your employer must request a certificate of coverage (form
USA/CAN 101 or USA/ QUE 101) from the U.S. at this address:

Social Security Administration
Office of International Programs
P.O. Box 17741

Baltimore, Maryland 21235-7741
U.S.A.

The request may be sent by FAX, if preferred, to (410) 966-1861. Please note
this FAX number is only for requesting certificates of coverage.

No special form is required to request a certificate but the request must be in
writing and provide the following information:

e Full name of worker;

Date and place of birth;

Citizenship;

Country of worker's permanent residence;

U.S. Social Security number;

Date of hire;

Country of hire;

Name and address of the employer in the U.S. and Canada; and
Date of transfer and anticipated date of return.

In addition, your employer must indicate if you remain an employee of the
U.S. company while working in Canada or if you become an employee of the
U.S. company’s affiliate in Canada. If you become an employee of an affiliate,
your employer must indicate if the U.S. company has an agreement with the
IRS under section 3121 (I) of the Internal Revenue Code to pay U.S. Social
Security taxes for U.S. citizens and residents employed by the affiliate and, if
yes, the effective date of the agreement.

Your employer can also request a certificate of U.S. coverage for you over the
Internet using a special online request form available at
www.socialsecurity.gov/coc. Only an employer can use the online form to
request a certificate of coverage. A self-employed person must submit a
request by mail or fax.

To establish your exemption from coverage under the U.S. Social Security
system, your employer in Canada must request a certificate of coverage from

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57


United States

Spouse-Full benefit at
full retirement age or
at any age if caring for
worker's entitled child
under age 16 (or
disabled before age
22). Reduced benefit
as early as age 62 if
not caring for a child.

Divorced spouse-Full
benefit at full
retirement age.
Reduced benefit as
early as age 62. Must
be unmarried and
have been married to
worker for at least 10
years.

Description of the U.S.-Canadian Social Security Agreement

period is 2 years.

Canada

Spouse-

OAS-An allowance is
paid to the spouse or
common-law partner
(whether of the same
or different sex who
have lived together for
at least one year) of
an OAS pensioner
when the couple has
little or no income. The
spouse or common-
law partner must be
age 60-64 and the
OAS beneficiary must
also be receiving GIS.
The allowance is
payable outside
Canada for only 6
months following the
month of departure
from Canada.

CPP-No provision for
benefits. However,
under certain
conditions, retirement
pensions can be
shared by married
spouses if they are not
legally separated.

QPP-Same as CPP.

Divorced spouse-
OAS-No provision.

CPP-No provision for
benefits. However,
total earnings credited
to the couple during
the marriage (while
they lived together)
may be split equally
upon a divorce or legal
annulment which
occurred after 1977.

QPP-No provision for

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1/7/2016 Description of the U.S.-Canadian Social Security Agreement

other country. Generally, this will be the date you began working in the other
country.

Certificates of coverage issued by either the Department of National Revenue
in Ottawa or the Bureau des ententes de sécurité sociale in Montreal should
be retained by the employer in the United States in case of an audit by the
IRS. No copy should be sent to IRS unless specifically requested by IRS.
However, a self-employed person must attach a photocopy of the certificate
to his or her income tax return each year as proof of the U.S. exemption.

Copies of certificates of coverage issued by the United States will be provided
for both the employee and employer. It will be their responsibility to present
the certificate to the Canadian or Quebec authorities when requested to do
so. To avoid any difficulties, your employer (or you, if you are self-employed)
should request a certificate as early as possible, preferably before your work
in the other country begins.

If you or your employer request a certificate of coverage, you should read the
Privacy Act and Paperwork Reduction Act Statements below.

Authority to collect information for a certificate of coverage
Privacy Act

The Privacy Act requires us to notify you that we are authorized to
collect this information by section 233 of the Social Security Act. While
it is not mandatory for you to furnish the information to the Social
Security Administration, a certificate of coverage cannot be issued
unless a request has been received. The information is needed to
enable Social Security to determine if work should be covered only
under the U.S. Social Security system in accordance with an
international agreement. Without the certificate, work may be subject to
taxation under both the U.S. and the foreign Social Security systems.

Paperwork Reduction Act Notice

This information collection meets the clearance requirements of 44
U.S.C. section 3507, as amended by section 2 of the Paperwork
Reduction Act of 1995. You are not required to answer these questions
unless we display a valid Office of Management and Budget (OMB)
control number. We estimate that it will take you about 30 minutes to
read the instructions, gather the necessary facts, and write down the
information to request a certificate of coverage.

[Back to top

Monthl nefi
onthly benefits The following table shows the various types of Social Security benefits

payable under the U.S. and Canadian Social Security systems and briefly
describes the eligibility requirements for each type of benefit. If you do not
meet the requirements for these benefits, the agreement may help you to
qualify (see "How benefits can be paid" section).

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1/7/2016 Description of the U.S.-Canadian Social Security Agreement
Canada as follows:

e If your work will remain covered by the Canada Pension Plan, obtain a
certificate (form CPT 56A) from:

Canada Revenue Agency

CPP/EI Rulings Section
333 Laurier Avenue West
11th Floor

Ottawa, Ontario K1A OL9
CANADA

¢ If your work will remain covered by the Quebec Pension Plan, obtain a
certificate (form QUE/USA 101) from:

Service des presatations 3

Bureau des ententes de

securite sociale

Régie des rentes du Québec

1055, boulevard René- Lévesque Est, 13e étage
Montréal, Québec H2L 4S5

The same information required for a certificate of coverage from the United
States is needed to get a certificate of coverage from Canada or Quebec
except that you must show your Canadian social insurance number rather
than your U.S. Social Security number.

Certificates for self-employed people

If you are self-employed and would normally have to pay Social Security
taxes to both the U.S. and Canadian systems, you can establish your
exemption from one of the taxes.

If you reside in the United States, write to the Social Security
Administration at the address in Certificates for employees section; or
If you reside in Canada, write to the appropriate Canadian address in

"Certificates for employees" section.

Be sure to provide the following information in your letter:

Full name;

Date and place of birth;

Citizenship;

Country of permanent residence;

U.S. and/or Canadian Social Security number;

Nature of self-employment activity;

Dates the activity was or will be performed; and

Name and address of your trade or business in both countries.

eee eeeee

Effective date of coverage exemption

The certificate of coverage you receive from one country will show the
effective date of your exemption from paying Social Security taxes in the

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Description of the U.S.-Canadian Social Security Agreement

United States

Under full retirement
age can get benefit if
unable to do any
substantial gainful
work for at least a
year. One and one-
half to 10 years credit
required depending on
age at date of onset.
Some recent credits
also needed unless
worker is blind.

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Canada who have little
or no income beyond
the OAS benefit. GIS
is payable outside
Canada for only 6
months following the
month of departure
from Canada.

CPP-Worker can get
full pension at age 65
or reduced pension as
early as age 60. Only
one contribution

(1 year coverage)
required.

QPP-Same as CPP.

Canada

OAS-No provision.

CPP-Worker under 65
must have a physical
or mental disability
which prevents any
substantial gainful
work and will be of
long and indefinite
duration or result in
death. Worker must
have contributions in
four of the last six
years.

QPP-Definition of
disability same as
CPP. Worker must
have contributions in:

« 1/2 the years in
the contributory
period with a 2-
year minimum;
or

¢ 5 of the last 10
years in the
contributory
period; or

© 2of the last 3
years in the
contributory
period, or
2 years if the
contributory

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1/7/2016 Description of the U.S.-Canadian Social Security Agreement

Social SecurityOnline  _International Programs

International ProgramsHome ><. Totalization Agreement with Canada

sill SSA Publication No. 05-10198, January 2004, ICN 480199 [OMB Approval Number: 0960-
0554 Expires 10/31/2013]

Contents

Introduction
Coverage and Social Security taxes
Certificate of coverage

Monthly benefits
A CPP/QPP pension may affect your U.S. benefit

What you need to know about Medicare

Claims for benefits

For more information

Introduction . .
An agreement effective August 1, 1984, between the United States and

Canada improves Social Security protection for people who work or have
worked in both countries. It also helps protect the benefit rights of people who
have earned Canadian Social Security credits based on residence and/or
contributions in Canada.

Because the Canadian Social Security system includes a special pension
plan operated in the Province of Quebec, an additional understanding has
been concluded with Quebec to extend the agreement to that province—also
effective August 1, 1984. Terms of the U.S.-Canadian agreement and U.S.-
Quebec understanding are very similar, and except where otherwise noted,
references in this document to the U.S.-Canadian agreement also apply to
the U.S.-Quebec understanding.

The agreement with Canada helps many people who, without the agreement,
would not be eligible for monthly retirement, disability or survivors benefits
under the Social Security systems of one or both countries. It also helps
people who would otherwise have to pay Social Security taxes to both
countries on the same earnings.

For the United States, the agreement covers Social Security taxes (including
the U.S. Medicare portion) and Social Security retirement, disability and
survivors insurance benefits. It does not cover benefits under the U.S.
Medicare program or the Supplemental Security Income program. For
Canada, the agreement applies to the Old-Age Security program and the
Canada Pension Plan. The understanding with Quebec applies to the Quebec
Pension Plan.

This document covers highlights of the agreement and explains how it may
help you while you work and when you apply for benefits.

The agreement may help you, your family and your employer

« While you work—lf your work is covered by both the U.S. and
Canadian Social Security systems, you (and your employer, if you are
employed) would normally have to pay Social Security taxes to both

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Description of the U.S.-Canadian Social Security Agreement

Divorced widow or
widower-Same as
widow or widower if
marriage lasted at
least 10 years.

Surviving children-
Same as children of
retired or disabled
worker.

Lump-sum death
benefit-A one-time
payment not to exceed
$255 payable on the
death of an insured
worker.

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addition, a same-sex
common-law partner
can qualify for benefit
only if the worker's
death occurred on or
after January 1, 1998.
The deceased worker
must have credits for
at least one-third of
the years in the
contributory period for
a minimum of three
years up toa
maximum of 10 years.
Remarriage will not
affect entitlement.

QPP-Same as CPP,
except no age
requirement.

Divorced widow or
widower-

OAS-No provision.

CPP-No provision.
However, see note
under divorced
spouse.

QPP-No provision.
However, see note
under divorced
spouse.

Surviving children-
OAS-No provision.

CPP-Same as children
of disabled worker.
Same contributory
requirements as for
widow/widower.

QPP-Same as children
of disabled worker.
Same contributory
requirements as for
widow/widower.

Lump-sum death
benefit-

OAS-No provision.

CPP-Same minimum
contributory
12/17


Children-If unmarried,
up to age 18 (age 19 if
in an elementary or
secondary school full
time) or any age if
disabled before age
22.

United States

Widow or widower-
Full benefit at full
retirement age or at
any age if caring for
the deceased's
entitled child under
age 16 (or disabled
before age 22).
Reduced benefit as
early as age 60 (or
age 50 if disabled) if
not caring for child.
Benefits may be
continued if
remarriage occurs
after age 60 (or age 50
if disabled).

Description of the U.S.-Canadian Social Security Agreement

benefits. Provision on
earnings splitting
similar to CPP.

Children-
OAS-No provision.

CPP-No provision for
children of retired
worker. Children of
disabled worker up to
age 18 (or age 25 if in
school full time).

QPP-No provision for
children of retired
worker. Children of
disabled worker up to
age 18 (or age 25 if in
school full time and
worker died or became
disabled prior to
1/1/94).

Canada

Widow or widower-

OAS-An allowance is
payable to widowed
spouses or common-
law partners (whether
of the same or
different sex) age 60-
64 with little or no
income. The common-
law partner must have
lived with the
deceased for at least
one year. The
allowance is payable
outside Canada for
only 6 months
following the month of
departure from
Canada.

CPP-Age 35 or older,
or under age 35 if
disabled or
maintaining dependent
child of the deceased
spouse or common-
law partner (whether
of the same or
different sex). In

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Description of the U.S.-Canadian Social Security Agreement

We should point out that Canada provides old-age, survivors and disability
benefits through two different programs. The Old-Age Security (OAS)
program pays a flat-rate benefit to people age 65 or older based on periods of
residence in Canada. The Canada Pension Plan (CPP) and the Quebec
Pension Plan (QPP) pay retirement, survivors and disability pensions based
on a worker's earnings and total years of coverage beginning January 1, 1966
(when CPP and QPP started).

This table is only a general guide. You can get more specific information
about U.S. benefits here on our web site or at any U.S. Social Security office
or by calling our toll-free number at 1-800-772-1213. More detailed
information about the Canadian system may be obtained by writing to the
appropriate Canadian address in "For more information" section or by visiting
the Department of Human Resources Canada or the Régie des rentes de

Québec.

Under U.S. Social Security, you may earn up to four credits each year
depending on the amount of your covered earnings. For example, in 2005,
you get one credit for each $920 of your covered annual earnings up to a
maximum of four credits for the year. Under the Canadian system, credits are
measured in years. To simplify the information in the table, U.S. requirements
are shown in years of credits.

Monthly benefits and eligibility requirements

United States Canada
Full benefit at full
retirement age, or OAS-An Old-Age
reduced benefit as Security pension is
early as age paid to anyone in
62. Required work Canada who is at least
credits range from one 65 and has been a
and one-half to 10 resident of Canada for
years (10 years if 62 in at least 10 years after
1991 or later). age 18. This benefit is

payable outside
Canada for only

6 months following the
month of departure
from Canada unless
the person has at least
20 years of Canadian
residence after age

18. No work credits
are required.

A supplementary
benefit called
Guaranteed Income
Supplement (GIS) is
paid to OAS
beneficiaries living in

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1/7/2016 Description of the U.S.-Canadian Social Security Agreement

For a non-

Canadian/Quebec US.

employer

For the Write to the

Canadian/Quebec appropriate

government Canadian address
in "Certificates for
employees"
section for further
information.

You are self-employed and you:

« Reside in the U.S. U.S.

« Reside in Canada/Quebec
Canada/Quebec

If this table does not seem to describe your
Situation and you are:

e Working in the U.S. | Write to the U.S.
address in
"Certificates for
employees"
section for further
information.

¢ Working in Write to the
Canada/Quebec appropriate
Canadian address
in "Certificates for
employees"
section for further
information.

NOTE: As the table indicates, a U.S. worker employed in Canada can be
covered by U.S. Social Security only if he or she works for a U.S. employer. A
U.S. employer includes a corporation organized under the laws of the United
States or any state, a partnership if at least two-thirds of the partners are U.S.
residents, a person who is a resident of the U.S. or a trust if all the trustees
are U.S. residents. The term also includes a foreign affiliate of a U.S.
employer if the U.S. employer has entered into an agreement with the Internal
Revenue Service (IRS) under section 3121(I) of the Internal Revenue Code to

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1/7/2016

What you need to
know about Medicare

Claims for benefits

Description of the U.S.-Canadian Social Security Agreement

[Back to top

Medicare is the U.S. national health insurance system for people age 65 or
older or who are disabled. Medicare has two parts: hospital insurance (also
called "Part A" Medicare) and medical insurance (called "Part B" Medicare).
You are eligible for free hospital insurance at age 65 if you have worked long
enough under U.S. Social Security to qualify for a retirement benefit. People
born in 1929 or later need 40 credits (about 10 years of covered work) to
qualify for retirement benefits.

Although the agreement between the United States and Canada and the
understanding between the United States and Quebec allows the Social
Security Administration to count your CPP or QPP credits to help you qualify
for U.S. retirement, disability or survivor benefits, the agreement does not
cover Medicare benefits. As a result, we cannot count your credits in Canada
or Quebec to establish entitlement to free Medicare hospital insurance.

For more information about Medicare, call our toll-free number, 1-800-772-
1213, and ask for the publication, Medicare (Publication No. 05-10043) or visit
Medicare’s website at www.medicare.gov.

[Back to top]

If you live in the United States and wish to apply for U.S. or Canadian
benefits:

e Visit or write any U.S. Social Security office; or

« Phone our toll-free number, 1-800-772-1213, 7 a.m. to 7 p.m. any
business day. People who are deaf or hard of hearing may call our toll-
free TTY number, 1-800-325-0778.

You can apply for Canadian benefits (OAS, CPP or QPP) at any U.S. Social
Security office by completing application form CDN-USA 1 (for OAS and CPP
benefits) or QUE/USA-1 (for QPP benefits).

If you live in Canada and wish to apply for U.S. benefits:
« Visit or write any U.S. Social Security office located along the U.S.-

Canadian border; or
* Contact any Canadian or Quebec Social Security office.

If you live in Canada and wish to apply for Canadian or Quebec benefits,
contact any Canadian or Quebec Social Security office.

You can apply with one country and ask to have your application considered
as a claim for benefits from the other country. In that case, your application
will be sent to the other country. Each country will process the claim under its
own laws—counting credits from the other country when appropriate—and
notify you of its decision.

If you have not applied for benefits before, you may need to provide certain
information and documents when you apply. These include the worker's U.S.
and Canadian Social Security numbers, proof of age for all claimants,
evidence of the worker's U.S. earnings in the past 24 months and information
about the worker's coverage under the Canadian system. You may wish to
call the Social Security office before you go there to see if any other

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For more information about the Old-Age Security program or the Canada
Pension Plan, contact any office of the Department of Human Resources
Development, Income Security Programs, or write to:

International Operations Directorate

Income Security Programs Branch

Department of Human Resources Development
Ottawa, Ontario

CANADA K1A OL4

For more information on the Quebec Pension Plan, contact any office of the
Régie des rentes de Québec or write to:

Régie des rentes de Québec
Case Postale 5200

Québec City, Québec
CANADA G1K 7S9

If you do not wish to file a claim for benefits, but would like more
information about the agreement, write to:

Social Security Administration
Office of International Programs
P.O. Box 17741

Baltimore, Maryland 21235-7741
U.S.A.

For additional information visit our website:
www. socialsecurity.gov/international.

[Back to top
“.: Privacy Policy | Website Policies & Other Important Information | Site Map Need Larger Text?
TSA. gov Last reviewed or modified Tuesday Dec 07, 2010 Need Larger texit

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1/7/2016 Description of the U.S.-Canadian Social Security Agreement

You are working in Canada/Quebec:

For a U.S. employer who:

e Sent you to workin U.S.
Canada/Quebec for
five years or less

« Sent you to workin | Canada/Quebec
Canada/Quebec for
more than five
years

¢ Hired you in Canada/Quebec
Canada/Quebec

For a non-U.S. employer
Canada/Quebec

For the U.S. governmen
Write to the U.S.

address in
"Certificates for

employees"
section for further

information.

You are working in the U.S.:

For an employer in Canada/Quebec who:

e Sent you to work in | Canada/Quebec
the U.S. for five
years or less

e Sent you to workin U.S.
the U.S. for more
than five years

e Hired you in the US.
US.

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1/7/2016

Coverage and Social
Security taxes

Description of the U.S.-Canadian Social Security Agreement

countries for the same work. However, the agreement eliminates this
double coverage so you pay taxes to only one system (see the section
on "Coverage and Social Security taxes" section).

« When you apply for benefits—You may have some Social Security
credits in both the United States and Canada but not have enough to be
eligible for benefits in one country or the other. The agreement makes it
easier to qualify for benefits by letting you add together your Social
Security credits in both countries. For more details, see the section on

"Monthly benefits."
[Back to top

Before the agreement, employees, employers and self-employed persons
could, under certain circumstances, be required to pay Social Security taxes
to both the United States and Canada for the same work.

Under the agreement, if you work as an employee in the United States, you
normally will be covered by the United States, and you and your employer will
pay Social Security taxes only to the United States. If you work as an
employee in Canada, you normally will be covered by Canada, and you and
your employer will pay Social Security taxes (contributions) only to Canada.

On the other hand, if your employer sends you from one country to work for
that employer or an affiliate in the other country for five years or less, you will
continue to be covered by your home country and you will be exempt from
coverage in the other country. For example, if a U.S. company sends an
employee to work for that employer or an affiliate in Canada for no more than
five years, the employer and the employee will continue to pay only U.S.
Social Security taxes and will not have to pay in Canada. Even if your
occupation (such as truck driver or professional athlete) requires you to make
frequent short trips from one country to the other over a period of more than
five years, each trip can be considered separately so that you remain covered
only by the country from which you are sent.

If you are self-employed and residing in the United States or Canada, you
generally will be covered and taxed only by the country where you reside.

Summary of agreement rules

The following table shows whether your work is covered under the U.S. or
Canadian Social Security system. If you are covered under U.S. Social
Security, you and your employer (if you are an employee) must pay U.S.
Social Security taxes. If you are covered under the Canadian system, you and
your employer (if you are an employee) must pay Canadian Social Security
taxes (contributions). "Certificate of coverage" explains how to get a form
from the country where you are covered that will prove you are exempt in the
other country.

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requirements as for
other survivor benefits.
One-time payment
equal to six times the
monthly retirement
pension of the
deceased worker to a
maximum of CDN
$2,500.

QPP-Same minimum
contributory
requirements as for
other survivor benefits.
One-time payment of
CDN $2,500.

How benefits can be paid

If you have Social Security credits in both the United States and Canada, you
may be eligible for benefits from one or both countries. If you meet all the
basic requirements under one country’s system, you will get a regular benefit
from that country. If you do not meet the basic requirements, the agreement
may help you qualify for a benefit as explained below.

¢ Benefits from the U.S—If you do not have enough work credits under
the U.S. system to qualify for regular benefits, you may be able to
qualify for a partial benefit from the United States based on both U.S.
and Canadian (CPP/ QPP) credits. However, to be eligible to have your
Canadian credits counted, you must have earned at least six credits
(generally one and one-half years of work) under the U.S. system. If you
already have enough credits under the U.S. system to qualify for a
benefit, the United States cannot count your Canadian credits.

« Benefits from Canada—Canada provides retirement, survivors and
disability benefits through two separate programs.

1. Old-Age Security (OAS) Program
To get OAS benefits, you must be 65 or older and must have been
a resident of Canada for at least 10 years after age 18 (or 20
years after age 18 to have benefits paid outside Canada).

Under the agreement, Canada will consider your U.S. Social
Security credits earned after 1951 and after age 18, along with
periods of residence in Canada after 1951 and after age 18, to
meet the OAS residence requirements. However, to be eligible to
have your U.S. credits counted, you must have resided in Canada
for at least one year after 1951 and after age 18.

2. Canada Pension Plan and Quebec Pension Plan
The Canada Pension Plan (CPP) and the Quebec Pension Plan
(QPP) pay retirement, survivors and disability pensions based on
your covered work performed on or after January 1, 1966 (when
CPP and QPP started), and the amount of your earnings. The
CPP operates throughout Canada, except in the Province of
Quebec. Both plans require a minimum amount of work credits to

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For more information

Description of the U.S.-Canadian Social Security Agreement
information is needed.

Payment of benefits

Each country pays its own benefits. U.S. payments are made by the U.S.
Department of Treasury each month and cover benefits for the preceding
month. Benefits under Canada’s OAS and CPP systems and Quebec’s QPP
system are paid near the end of each month and represent payment for that
month.

Absence from U.S. territory

Normally, people who are not U.S. citizens may receive U.S. Social Security
benefits while outside the U.S. only if they meet certain requirements. Under
the agreement, however, you may receive benefits as long as you reside in
Canada, regardless of your nationality. If you are not a U.S. or Canadian
citizen and live in another country, you may not be able to receive benefits.
The restrictions on U.S. benefits are explained in the publication, Your
Payments While You Are Outside The United States (Publication No. 05-
10137).

Appeals

If you disagree with the decision made on your claim for benefits under the
agreement, contact any U.S. Social Security office or Canadian Social
Security office. The people there can tell you what you need to do to appeal
the decision.

The appropriate Canadian Social Security authorities (i.e., OAS, CPP or
QPP) will review your appeal if it affects your rights under the Canadian
system, while U.S. Social Security authorities will review your appeal if it
affects your rights under the U.S. system. Since each country’s decisions are
made independently of the other, a decision by one country on a particular
issue may not always conform with the decision made by the other country on
the same issue.

[Back to top]

To file a claim for U.S. or Canadian benefits under the agreement, follow the
instructions in "Claims for benefits" section.

To find out more about U.S. Social Security benefits or for information about a
claim for benefits, contact any U.S. Social Security office. If you live outside
the United States, write to:

Social Security Administration
OlO—Totalization

P.O. Box 17769

Baltimore, Maryland 21235-7769
U.S.A.

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