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Notes

(1) Bilateral social security agreements allow residency in either of the countries to be

taken into account in determining eligibility for benefits. These agreements are intended

to eliminate cases where a worker may have to contribute to the Canada Pension Plan

(CPP) and to the social security system of the other country for the same work. They

also guarantee that a worker’s CPP coverage is properly maintained when he or she is

seconded to another country, or when itinerant workers live or work in each country.

A foreign employer who does not have a place of business in Canada may apply to have

the employment of employees working in Canada covered under the CPP. This coverage is

optional. Even if the country where the foreign employer is located does not have a social

security agreement with Canada, the employer can apply for coverage by completing Form

CPT13—Application for Coverage of Employment in Canada under the Canada Pension Plan

by an Employer Resident Outside Canada.

An employer operating in Canada can apply for coverage under the CPP of the employment

of employees working in a country with which Canada has not signed a social security

agreement by completing Form CPT8—Application and Undertaking for Coverage of

Employment in a Country other than Canada under the Canada Pension Plan.

(2) The “Date in Force” is the date of the original agreement or the most recent revised or

supplementary agreement, protocol or convention.

(3) While Australia and Canada have a social security agreement, it is not considered to be a

tax arrangement by the Canada Revenue Agency. As such, it is administered exclusively by

Service Canada. Form AUS140-CA(B) should be used to apply for benefits under Australia’s

social security system. Once completed, the form should be sent to:

Service Canada

Ottawa, ON,

K1A 0L4

(4) As of June 12, 2012, Québec is negotiating or renegotiating a social security agreement

with Brazil.

(5) An agreement (new, revised or supplementary), protocol or convention has been signed by

Canada but is not yet in force.

(6) As of June 6, 2011, Québec is negotiating or renegotiating a social security agreement with

Germany.

(7) This is a limited agreement dealing only with contributions; it does not include benefits.

(8) While New Zealand and Canada have a social security agreement, it is not considered to be

a tax arrangement by the Canada Revenue Agency. As such, it is administered exclusively

by Service Canada. To benefit from the agreement with New Zealand, a form should be

requested from the Service Canada processing centre. Once completed, the form should

be sent to:

Service Canada

Ottawa, ON,

K1A 0L4

(9) This is a limited agreement dealing only with contributions; it does not include benefits or

the indexing of U.K. pensions paid in Canada. Canada and the United Kingdom also have

consolidated arrangements in place (in force on December 1, 1995) that allow residents

of the United Kingdom to use periods of residence in Canada as if they were periods of

contribution to the U.K. National Insurance Scheme in order to determine eligibility for U.K.

social security benefits.

International Social Security Agreements / 137

Current as of June 30, 2013