American citizen moved back to US, still file Cdn return?

Tax Topics
1

Hello,
I have a couple who are American citizens. They lived in Canada for several years and moved back to the US in 2020. They both received CPP and OAS as well as having funds in a RIF, which they receive monthly and have not taken the balance with them. No other assets in Canada They also receive a SSA1099 for their US social security. They will not be coming back to Canada. Do they still have to file a Canadian tax return?
Thank you

2

No, they do not have to file a Canadian return. The pension income is all reported in the U.S.

3

Thank you.

Craig

4

Article XVIII - Pensions and Annuities of the tax treaty allows Canada to retain 15%. Make sure the treaty was applied to RIF, as 25% might have been withheld.

The remaining pensions are all considered social security and the Social Security Agreement states these are all taxed in the country in which the clients reside, so in this case, the US.

5

Thank you Helga, I will check the slip.