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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:

International Operations

Service Canada

Ottawa, ON,

K1A 0L4

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

Canada but is not yet in force.

(5) An agreement (new, revised or supplementary) has been signed by Quebec but is not yet

in force.

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

(7) 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:

International Operations

Service Canada

Ottawa, ON,

K1A 0L4

(8) 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