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Frequently Asked Tax Questions

Aliens and U.S. Citizens Living Abroad - Canadian & U.S. Tax Issues

  1. I am a U.S. citizen. If I move to Canada to live and work there as a Canadian permanent resident, do I pay both U.S. and Canadian Taxes?
  2. Are the Canada Pension Plan and Canadian Old Age Security Benefits taxable? If they are, please tell me where they should be entered on Form 1040.

Rev. date: 1/1/2010

I am a U.S. citizen. If I move to Canada to live and work there as a Canadian permanent resident, do I pay both U.S. and Canadian Taxes?

United States citizens living abroad:

Rev. date: 1/1/2011

Are the Canada Pension Plan and Canadian Old Age Security Benefits taxable? If they are, please tell me where they should be entered on Form 1040.

Benefits paid under the Canada Pension Plan (CPP), Quebec Pension Plan (QPP), and Old Age Security (OAS) program:

• If the recipient is a resident of the United States—
• are taxable only in the United States if the recipient is a resident of the United States,  
• are treated as U.S. social security benefits for U.S. tax purposes, and
• are reported on Form 1040 (PDF), U.S. Individual Income Tax Return or Form 1040A (PDF) on the line on which U.S. social security benefits would be reported.
• If the recipient is a U.S. citizen or green card holder who is a resident of Canada are taxable only in Canada.

NOTE:  Refer to Tax Topic 423 for information about determining the taxable amount of your benefits.