Are required to file annual U.S. income tax returns.

Must report their worldwide income if they meet the minimum income filing requirements for their filing status and age.

Must contact the Canadian Government to determine whether you must file a Canadian tax return and pay Canadian taxes.

Will have the option to exclude some or all of your foreign earned income or to claim a foreign tax credit if Canadian taxes must be paid.

Are taxable only in the United States.   

According to the U.S. - Canada income tax treaty, taxation of these benefits is based exclusively on residence.

U.S. citizens or green card holders who reside in Canada are not subject to U.S. tax on this income.

These Canadian benefits are treated as U.S. social security benefits for U.S. tax purposes.

Any benefit under the social security legislation of Canada that would not be subject to Canadian tax if paid to a resident of Canada is not subject to U.S. tax.

Canadian benefits that are treated as U.S. social security benefits are reported on Form 1040 (PDF), U.S. Individual Income Tax Return or Form 1040A (PDF).