Your Public Service Pension and Benefits - Retired Member - Living Outside of Canada


	Life Events


		Active Member

		Retired Member


	Plans


		Your Pension Plan

		Pension at a Glance

		Benefits at a Glance


	Information


		Pensionfacts

		Calendar of Events

		Publications

		Service Goals

		Newsletter


	Announcements


		Pension and Benefits


	Resource Centre


		FAQ

		Glossary

		Forms

		Related Sites


		Increase Text Size


Home > Retired Member - Life Events > Living Outside of Canada
Retired Member - Living Outside of Canada
Printable Version The following information is intended for retired members who live outside the country. If you move outside of Canada, please advise the Superannuation, Pension Transition and Client Services Sector (Superannuation Sector) of your new address and to determine if your move will affect your income tax.
You may want to know...
	Can you receive your pension cheque at an address outside of Canada? Can the direct deposit of your pension cheque be sent to a bank outside of Canada? How is your pension income reported for income tax purposes now that you live outside the country? How is the amount deducted for income tax determined now that you are living outside Canada? Can you get a tax exemption or reduction in the amount of non-resident tax that is withheld from your pension? Does your Public Service Health Care Plan (PSHCP) coverage continue now that you are living outside Canada? Does your Pensioners' Dental Services Plan (PDSP) coverage continue now that you are living outside Canada?
Can you receive your pension cheque at an address outside of Canada? Yes. Payments are made in the currency of your country of residence. However, if you choose to have your pension cheque by direct deposit to a bank in Canada, it will be issued in Canadian currency.
Can the direct deposit of your pension cheque be sent to a bank outside of Canada? Yes. If you are living in the United States, Australia, United Kingdom, Switzerland, Austria, Belgium, France, Germany, Ireland, Italy, Netherlands, Portugal or Spain, your pension cheque can be sent by direct deposit. Visit the Foreign Direct Deposit site to obtain the required direct deposit enrollment forms.

How is your pension income reported for income tax purposes now that you live outside the country? Your pension income as a non-resident is reported on an NR4 tax statement. If a portion of your pension income is paid under the Retirement Compensation Arrangement (RCA), you will also receive an NR4-RCA income tax statement. Please note, however, that the amount of total income tax paid on all pension benefits (from both the Public Service Superannuation Act and RCA) will only be reported on the NR4 statement. If you move to another country part way through the year, your income would be reported on both a T4A and a NR4.
How is the amount deducted for income tax determined now that you are living outside Canada? The amount deducted for income tax is determined by your country of residence in accordance with the Canada Revenue Agency (CRA) non-resident tax guidelines.
Can you get a tax exemption or reduction in the amount of non-resident tax that is withheld from your pension? The Superannuation Sector is required to withhold tax according to your country of residence. Any exemption or reduction in the amount of tax to be withheld must be authorized in writing by CRA. Please contact the International Tax Services Office, CRA if you wish to pursue an exemption of reduction.
Does your Public Service Health Care Plan (PSHCP) coverage continue now that you are living outside Canada? Yes. PSHCP coverage can continue, however, you must complete an amended application to ensure coverage is continued at the desired level. To obtain the required documentation and to verify to what limits reimbursements can be made, contact the Superannuation Sector. Claims will be paid in the currency of the country where you reside.
Does your Pensioners' Dental Services Plan (PDSP) coverage continue now that you are living outside Canada? Yes. PDSP coverage will continue and the reimbursement will be based on reasonable and customary charges in the area where the services were performed. Claims will be paid in Canadian funds.