TN 4 (05-98)
GN 01715.010 Overview of the Canadian Social Security System - Introduction
Canada provides old-age, survivors, and disability benefits through two separate programs,
which together make up a two-tier social insurance system:
first tier - Old Age Security Program (OAS) pays residence-based benefits. It is applicable throughout Canada.
second tier - Canada Pension Plan (CPP) andQuebec Pension Plan (QPP) pay earnings-related benefits.
The CPP is applicable throughout Canada except in the province of Quebec. Quebec
has established its own second-tier program (the QPP) which is, in all major respects,
similar to the CPP.