Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
This is in reply to your letter of March 21, 1988 and to our telephone conversation of May 12 concerning the tax treatment of Canada Pension Plan (CPP) benefits and a pension you are receiving from the XXX.
XXX
It should be noted that when you file your U.S. tax returns, that a resident of the United States who is in receipt of benefits paid under the social security legislation of Canada is taxable on only one-half of the total amount of that benefit by virtue of paragraph 5 of Article XVIII of the Canada-U.S. Income Tax Convention. It is our view that benefits paid from the CPP would fall within the social security legislation of Canada, however, you may wish to confirm this interpretation with the Internal Revenue Service.
We trust these comments are all you require.
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© Her Majesty the Queen in Right of Canada, 1988
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© Sa Majesté la Reine du Chef du Canada, 1988
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