Social security agreements and conventions

Social security agreements and conventions are in place to eliminate situations of double pension coverage. The provisions apply to workers performing services in a foreign country, whether they are temporarily detached from their Canadian employer or working for themselves. You can apply for Canada Pension Plan coverage under a social security agreement or convention by mailing the applicable form to:

Canada Revenue Agency
Ottawa Tax Services Office
CPP/EI Rulings Section
333 Laurier Avenue West, 11^th floor
Ottawa, ON  K1A 0L9

View the Social security agreements and conventions forms.

View the Status of Canada's Social Security Agreements (Human Resources and Skills Development Canada).

Information about ...

• Applying for a certificate of coverage
• Employers' Guide - Payroll Deductions - Basic Information
• Determination of Residency Status (Leaving Canada)
• Other useful links
  • International benefits
    (Social Development Canada Web site)
  • Choose Quebec (MRCI Web site)

Applying for a certificate of coverage

• To contact us
• General information
• Employee-employer relationship
• T4 preparation

To contact us

You can mail your request for a certificate of coverage to the Canada Revenue Agency. Complete an original and three copies for each worker and mail them to:

Please provide all the necessary information in the relevant boxes, to ensure timely processing of your request.

General information

We will return to the applicant two official copies of each certificate of coverage (for initial or extended coverage) for distribution.

The certificate of coverage is valid for the period indicated on the document, if the employment circumstances do not change. Please advise the Ottawa Tax Services Office of any change in employment status.

Extensions of work periods, resulting in longer than the maximum initial coverage provided in each agreement or convention, require the concurrence of the competent authority of both countries. Extension requests should be filed for consideration before the expiration of the previously issued certificate. A new request, and a letter detailing the circumstances of the extended period, should be sent to the Ottawa Tax Services Office.

When applying for coverage under a social security agreement or convention, there should be an intention that the employee will continue employment in Canada with the Canadian employer at the end of the temporary assignment.

Employee-employer relationship

See Employers' Guide to Payroll Deductions, Chapter 1

It is the responsibility of the Canadian employer making this application to withhold and remit the employee's and employer's contributions as stated under sections 8 and 9 of the Canada Pension Plan for each year the coverage is in effect. The Canadian employer is also responsible for filing a T4 supplementary for each employee, according to Part II of the Canada Pension Plan Regulations.

T4 preparation

See Employers' Guide to Payroll Deductions, Chapter 6