GN 01715.110:
Scope of the U.S. - Canadian Agreement
Effective Dates: 03/25/2014 - Present- Effective Dates: 11/21/2017 - Present
- 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, Supplemental Security Income (SSI) benefits, or Special Age 72 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
- C. Reference
- Agreement provisions for the elimination of dual coverage and taxation, RS 02001.300 - RS 02001.330
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