TN 5 (11-98)
GN 01715.110 Scope of the U.S. - Canadian Agreement
A. Policy - benefit programs included
The provisions of the agreement that permit people to qualify for benefits based on combined U.S. and Canadian coverage credits apply to the following types of benefits:
U.S. retirement, survivors and disability benefits. The agreement does not apply to U.S. Medicare benefits or Supplemental Security Income.
Canadian Old-Age Security benefits and Canada Pension Plan/Quebec Pension Plan benefits.
B. Policy - taxes included
The provisions of the agreement that eliminate dual Social Security coverage and taxes apply to:
U.S. Social Security taxes (FICA and SECA), including the Medicare portion, and
Canadian Social Security taxes that finance CPP or QPP benefits
Agreement provisions for the elimination of dual coverage and taxation, RS 02001.300 - RS 02001.330