Complete this form if you are eligible to deduct contributions made to a foreign (non-United States) social security arrangement or employer-sponsored pension plan. For eligibility conditions, see Parts 1 and 2 of this form.
Complete Part 1 of this form if you contributed in 2024 to a social security arrangement in any of the following countries:
Complete Part 2 of this form if you contributed in 2024 to an employer-sponsored pension plan in any of the following countries:
The tax treaties that Canada signed with the countries above include provisions that recognize pension contributions for individuals who move from one country to another on short-term work assignments and continue to participate in a pension plan in the home country.
The Canadian Competent Authority must agree that foreign social security arrangements or foreign employer-sponsored pension plans from the countries above generally correspond to the Canada Pension Plan (CPP) or a Canadian registered pension plan (RPP) respectively.
For more information on eligible foreign social security arrangements and eligible foreign employer-sponsored pension plans, go to canada.ca/cra-guidance-tax-treaty-relief-cross-border-pension-contributions.
For information on how to contact the Canadian Competent Authority (Legislative Policy Directorate), go to canada.ca/cra-competent-authority-services.
If you participated in your employer's retirement plan in the United States, see Form RC267, Employee Contributions to a United States Retirement Plan for Temporary Assignments, and Form RC268, Employee Contributions to a United States Retirement Plan for Cross-Border Commuters.
A statement from your employer or the plan administrator will indicate the amount of your contributions. Do not send us this statement, but keep it in case Canada Revenue Agency (CRA) ask to see it.
Report all amounts in Canadian dollars. For information about exchange rates, see "Report foreign income and other foreign amounts" in Step 2 in the Income Tax and Benefit Guide for Non Residents and Deemed Residents of Canada.
Complete this part if you made contributions to an eligible foreign social security arrangement and meet all the following conditions:
Your contributions to an eligible foreign social security arrangement may be eligible for a 15% non-refundable tax credit, and tax deduction allowed up to the maximum CPP contribution for the year.
The calculation to determine the amount of contributions paid to a foreign pension plan eligible for the tax credit and tax deduction considers the contributions, if any, paid to the CPP during the year.
In addition, you may be able to claim an additional deduction in Part 2 for any contributions more than those eligible for a tax credit and deduction in this Part.
Determine the number of months to use for your CPP contributions calculation
Enter 12 in box A unless any of the following conditions apply:
If more than one condition above applies to you, calculate the number of months based on the combined conditions and enter the result on line A.
Enter the corresponding amounts from the monthly proration table above using the number of months from line A.
Complete this part if (a) or (b) applies to you: