Canadian Armed Forces pensions
Living outside of Canada: Survivor/dependant

Find out how your pension benefits are affected if you live outside of Canada.

On this page

• Contact the pension centre to ensure my pension continues if I am planning to live or move outside of Canada
• Survivor pension cheque can be received at an address outside of Canada
• Direct deposit of my survivor pension payment can be sent to a bank outside of Canada
• How my pension income is reported for income tax purposes when living outside the country
• Income tax deductions are based on your country of residence
• Filing a Canadian tax return may be required on survivor benefits received abroad
• Non-resident tax reductions or exemptions require approval from the Canada Revenue Agency
• Survivor pensions are indexed to the cost of living in Canada
• Public Service Health Care Plan coverage
• Pensioners Dental Services Plan coverage
• Changing my bank account or mailing address information

Contact the pension centre to ensure my pension continues if I am planning to live or move outside of Canada

Contact the Canadian Armed Forces Pension Centre to provide them with your new address.

Survivor pension cheque can be received at an address outside of Canada

Payments are made in the currency of your country of residence. However, if you choose to have your survivor pension paid by direct deposit to a bank in Canada, it will be issued in Canadian dollars.

Direct deposit of my survivor pension payment can be sent to a bank outside of Canada

If you reside in one of the countries accepting foreign direct deposits, your pension payment can be deposited directly into your account. The deposit is made in the currency of the country in which you reside.

Find countries that offer direct deposit and/or to obtain the required direct deposit enrolment forms at Individuals outside of Canada.

How my pension income is reported for income tax purposes when living outside the country

As a non-resident, you will receive an NR4 slip indicating your pension payment income.

If part of your pension payment income is paid under the terms of the Retirement compensation arrangements (RCA), you will also receive an NR4-RCA slip, however, the total amount of income tax withheld from all pension benefits under the Canadian Armed Forces (CAF) Pension Plans and the RCA will be reported only on the NR4 slip.

For the year that you move outside Canada, you will receive both a T4A and an NR4 slip.

Income tax slips are mailed out by the end of February of each calendar year.

Income tax deductions are based on your country of residence

The amount deducted for income tax is determined by your country of residence according to the Canada Revenue Agency (CRA) non-resident tax guidelines.

Filing a Canadian tax return may be required on survivor benefits received abroad

You may have to file a Canadian tax return even if you no longer live in Canada. For further details on the tax rules applicable to non-residents, please consult the Canada Revenue Agency's guide entitled Non-Residents and Income Tax.

Non-resident tax reductions or exemptions require approval from the Canada Revenue Agency

The Government of Canada Pension Centre is required to withhold tax according to your country of residence. Any exemption or reduction in the amount of tax to be withheld must be authorized in writing by the Canada Revenue Agency (CRA). Contact the International Tax Services Office (CRA) if you wish to pursue an exemption or reduction.

Survivor pensions are indexed to the cost of living in Canada

Survivor benefits are indexed to reflect increases in the cost of living in Canada.

Public Service Health Care Plan coverage

Your Public Service Health Care Plan (PSHCP) coverage can continue. However, the cost of coverage for those living abroad is higher than it is for Canadian residents. Claims will be paid in the currency of the country where you reside. You will need to apply for the out-of-country coverage. For information concerning rates and coverage about your PSHCP coverage, consult the Public Service Health Care Plan Directive.

Pensioners Dental Services Plan coverage

You are covered by Pensioners' Dental Service Plan (PDSP) as long as you continue to pay your contributions. Reimbursement is based on reasonable dental charges in the area where the services are performed. Eligible expenses are reimbursed in Canadian dollars.

Changing my bank account or mailing address information

To change your direct deposit information within Canada, please complete the Direct Deposit form (PWGSC-TPSGC 8438). If you would like to change your banking information to a bank outside of Canada, you must fill out the Foreign Direct Deposit Form associated with the corresponding country in which you reside. Send the completed form to the Government of Canada Pension Centre.

To change your mailing address information, please contact the Canadian Armed Forces Pension Centre.