World wide income is taxed in both countries for US citizens living Canada. Aside from notable exemptions pension income such as RIFF and RRSP drawings is treated differently in the US than US pensions (IRA and 401K) are treated in Canada… In the US, as contributions to RRSP were not deducted from income, only the earned income portion of a pension is taxable. I have not found the equivalent in Canada. Does anyone have ideas?