In addition to U.S. Social Security benefits, are the monthly benefits received from the Canada Pension Plan taxable?
By provision of the income tax treaty between the U.S. and Canada, benefits paid under the Canada Pension Plan (CPP), Quebec Pension Plan (QPP), and Old Age Security (OAS) program to a U.S. resident are taxable, if at all, only in the United States. These Canadian benefits are treated as U.S. social security benefits for U.S. tax purposes. Canadian benefits that are treated as U.S. social security benefits are reported on Social Security line of the U.S. income tax return. For additional information, see Publication 597, Information on the United States – Canada Income Tax Treaty.
