Non-resident seniors
This page is tailored for seniors living outside Canada who receive Canadian income.
Whether it is your pension, benefits, or other sources of income, this information will help you understand your tax obligations and filing options.
For general tax topics for seniors, see Taxes when you retire or turn 65 years old.
On this page
Your tax obligations as a non-resident
If you are a Non-resident of Canada with income from Canadian sources, learn about what taxes apply and how to report them.
View your tax slips
Access and print your Old Age Security (OAS) and Canada Pension Plan (CPP) tax slips online using My Service Canada Account.
Elect to file under Section 217
If you receive Canadian pensions (such as OAS, CPP, QPP), you may benefit from filing a Canadian tax return under section 217. This can reduce your tax burden compared to the standard withholding rates.
Old Age Security Return of Income (OASRI)
If you are a non-resident senior receiving Canadian old age security (OAS) pension, you must file the Old Age Security Return of Income (OASRI) every year. This return helps to determine your eligibility and withholding rate.
If you filed Form NR5
If you filed Form NR5 to reduce withholding tax, here's what you need to know when you file.
Tax treaties and social security benefits
Check if your benefits are affected by updates for residents of countries with Canadian tax conventions.