The following information is intended for retired members who live outside of the country.
If you move outside of Canada, please advise the Government of Canada Pension Centre of your new address and to determine if your move will affect your income tax.
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 Australia, Europe, New Zealand, United Kingdom, United States or Switzerland, your pension cheque can be sent by direct deposit. Visit the Foreign Direct Deposit site to obtain the required direct deposit enrolment forms.
How is your pension income reported for income tax purposes now that you live outside the
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 be reported only 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 of 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
The Government of Canada Pension Centre 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 or reduction.
Does your Public Service Health Care Plan (PSHCP) coverage continue now that you are living outside of 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 Government of Canada Pension Centre. 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 of 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.