What changes for CPP and OAS when you move abroad

Dear reader,

Moving abroad in retirement, to be near grandchildren in Lisbon or to spend the last stretch somewhere without January, is more common than it used to be. The public pensions do not all travel the same way. One goes wherever you go, one depends on how long you lived in Canada, and one stops if you are away too long. The tax changes too, and so does the paperwork that arrives each year.

This letter sorts out what continues, what does not, and the documents that replace the familiar ones.

The CPP travels

The CPP retirement pension can be paid outside Canada as long as you have at least one valid contribution to the plan. The CPP disability, survivor’s, death and children’s benefits are payable outside Canada as well.¹ Moving does not stop or reduce a CPP pension in itself.

OAS has a 20-year rule

Old Age Security is based on residence, and the rules are stricter for people living abroad. To receive OAS while living outside Canada, you must have been a Canadian citizen or legal resident on the day before you left and have lived in Canada for at least 20 years after age 18.² Inside Canada, 10 years is enough to qualify.

If you have fewer than 20 years, payments may stop once you have been outside Canada for more than six months. There is a second route to the 20 years: if you lived and worked in a country that has a social security agreement with Canada, the combined time in both countries can count.⁶ Either way, Service Canada asks people leaving for more than six months to contact it before they go.

The GIS does not travel

The Guaranteed Income Supplement is for people who live in Canada. It cannot be collected if you are outside Canada for more than six months, and Service Canada asks recipients to get in touch before leaving to avoid an overpayment.⁴ Because the GIS is also renewed from the tax return, the yearly cycle in why the GIS depends on filing a tax return every year ends when a permanent move begins.

What continues after a move abroad

Benefit	Living abroad
CPP retirement pension	Payable with at least one valid contribution
CPP survivor’s, disability, death, children’s	Payable abroad
OAS pension	Payable with 20+ years in Canada after 18 (or combined with an agreement country); otherwise may stop after six months away
Guaranteed Income Supplement	Stops after six months outside Canada

Summary of the Government of Canada’s eligibility table for people living outside Canada. Individual cases, especially those involving social security agreements, are decided by Service Canada.

Social security agreements

Canada has social security agreements with more than 60 countries, including the United States, the United Kingdom, Portugal, Italy, Mexico and the Philippines.³ An agreement can help someone qualify for a Canadian benefit, or a benefit from the other country, when the contribution or residence requirements are not met in one country alone. If you spent working years in another country, it is worth asking both pension authorities how the periods are combined.

The tax changes, and so does the slip

Once you are a non-resident for tax purposes, CPP and OAS payments are subject to non-resident tax, deducted automatically. The standard rate is 25%, unless a tax treaty between Canada and your country of residence reduces it or exempts the payment.⁵

Non-resident tax rates for selected countries

Country of residence	OAS	CPP
United States	0%	0%
United Kingdom	0%	0%
Portugal	15%	15%
Mexico	15%	15%
Italy	25%	15%
Philippines	25%	25%
Countries without a lower treaty rate	25%	25%

From the Government of Canada’s table of non-resident tax rates for OAS and CPP, checked on 22 October 2026. Rates can change and some depend on additional conditions; check the current table before relying on it. Illustration: a $800.00 monthly CPP pension paid to a resident of Portugal at 15% would have $120.00 withheld, leaving $680.00. Arithmetic only.

Each year, instead of a T4A(P) and T4A(OAS), you receive an NR4 slip showing the CPP or OAS paid and the tax withheld, which you include when you file.⁵ NR4 slips can arrive later than the others, as late as the end of March. People who live in a country without a tax treaty can apply on form NR5 to have less tax withheld, and non-residents who receive OAS may also need to file an Old Age Security Return of Income each year, due before April 30, unless they live in a treaty country that exempts them.⁵

Important

From abroad you can still view your information in My Service Canada Account, but changes to your address or bank details have to be made by contacting Service Canada. A letter sent to an old address does not follow you.¹

Before you go: a short checklist

• Tell Service Canada your departure date and new address before you leave.
• Count your years of residence in Canada after 18, and note any years in agreement countries.
• If you receive the GIS, ask how and when it will stop, to avoid an overpayment.
• Check the treaty rate for your new country, and whether an NR5 or the OAS return of income applies to you.
• Save copies of your Statement of Contributions and recent slips before you lose easy access to a printer.

Who this matters for

Anyone planning a permanent move, but also “snowbirds” who stay away longer than they intend: the six-month rule for the GIS counts time outside Canada, not intentions. And anyone with a parent who retired abroad years ago will meet the NR4 when helping with paperwork.

The takeaway

CPP goes with you; OAS goes with you if you have 20 years in Canada; the GIS stays behind. The tax becomes a withholding at 25% or a treaty rate, and the slip becomes an NR4. Put the new papers in the folder alongside the old ones, and be wary of anyone abroad who offers, for a fee, to “transfer” a Canadian pension: see the scam letters and texts that imitate Service Canada.

P.S. The next letter goes out on Tuesday. If it does not reach you yet, the reply card is below.