Old Age Security Return of Income (OASRI)
Delay in OASRI tax package mail out
The Canada Revenu Agency is currently experiencing a delay in the mailout of the OASRI tax package. Affected individuals will receive their tax package in the coming weeks. For your convenience, Form T1136, Old Age Security Return of Income (OASRI), is also available online.
This page is for you if you are a non-resident of Canada receiving the old age security (OAS) pension.
On this page
Purpose of the Old Age Security Return of Income
The Old Age Security Return of Income (OASRI) is used by the Canada Revenue Agency (CRA) to determine whether the OAS recovery tax should be deducted from your OAS pension. This tax redirects benefits from seniors with a higher net world income to those who need it the most. Filing the OASRI also allows Service Canada to determine the amount of OAS pension they should continue to pay you.
What is net world income
Net world income is the total of all income paid or credited to you in a year from Canadian and foreign sources minus any allowable deductions. It includes income from:
- employment
- business
- pensions
- social security
- capital gains
- rental property
- interest
- dividends
When calculating your net world income, do not reduce the income by any tax that has already been withheld.
If your net world income for the year is higher than the threshold for the tax year, recovery tax will be deducted from your monthly OAS payments.
Notes
Information on the OASRI return is only used to calculate your recovery tax. The CRA does not calculate any other Canadian income tax from this return.
The CRA does not issue OAS payments. Contact Service Canada if you have questions about the amount of your cheque, to report a lost or stolen cheque, etc.
Learn more: Old Age Security.
Find out if you have to file
You must file an OASRI if you are a non-resident senior receiving OAS payments.
Generally, the recovery tax applies to non-residents as long as the tax is not limited or exempted by a tax treaty.
Exception: tax treaties
You do not have to file an OASRI for the year if all of the following conditions apply to you:
- You were a resident of a region or country listed below at any time in 2023
- You received OAS pension during 2023
- You do not have plans to move before July 1, 2025 to a region or country that is not included on the list:
- Argentina
- Australia
- Azerbaijan
- Bangladesh
- Barbados
- Bulgaria
- Colombia
- Cyprus
- Dominican Republic
- Ecuador
- Finland
- Germany
- Greece
- Hungary
- Ireland
- Israel
- Ivory Coast
- Kenya
- Madagascar
- Malaysia
- Malta
- Mexico
- New Zealand
- Norway
- Papua New Guinea
- Peru
- Poland
- Portugal
- Romania
- Senegal
- Serbia
- Spain
- Sri Lanka
- Switzerland
- Taiwan
- Tanzania
- Trinidad and Tobago
- Turkey
- United Kingdom
- United States
- Zambia
- Zimbabwe
Notes
You do not have to file the OASRI if you were a:
- resident of Brazil in 2023 and are a Brazilian national
- resident of the Philippines in 2023 and the total of your 2023 Canadian pensions was CAN$5,000 or less
If the tax treaty your region or country of residence has with Canada is amended, you may not have to file this return. For more information, contact the Canada Revenue Agency.
Recovery tax
Recovery tax is an additional tax applied in the tax year to OAS recipients who report a net world income that is more than the income threshold determined for that year on the OASRI.
The thresholds (in Canadian funds) for the previous 5 tax years are:
| Tax years | Amounts |
|---|---|
| 2023 | $86,912 |
| 2022 | $81,761 |
| 2021 | $79,845 |
| 2020 | $79,054 |
| 2019 | $77,580 |
How recovery tax is calculated
The recovery tax rate is 15% and applies only to the income that is above the threshold for the applicable year ($86,912 for 2023).
Notes
The recovery tax cannot be more than the amount of old age pension income, including supplements, received in the year.
Under no circumstances will the non-resident tax and the recovery tax add up to more than the total OAS pension income, including supplements, received in the year.
To calculate your recovery tax, complete the chart below. However, if any of the following situations applies to you, do not complete this chart. Instead, contact the CRA for the special rules and calculation that apply in these situations:
- You immigrated to Canada or emigrated from Canada in 2023 and received OAS pension during the part of the year that you were a non-resident
- You received OAS pension throughout 2023 as a resident of one of the tax treaty regions or countries for part of 2023 and you were resident in a region or country not on the list for the other part of 2023
- You were a resident of the Philippines in 2023
| OASLine description | Amount | Line number |
|---|---|---|
| Net world income from line 24200 of your return | $ | Line 1 |
| OAS repayment threshold for 2023 | - $86,912.00 | Line 2 |
| Line 1 minus line 2 (if negative, enter "0") | $ | Line 3 |
| Line 3 multiplied by line 4 | × 15% | Line 4 |
| Enter the result on line 5. | $ | Line 5 |
| OAS pension and net federal supplements received from line 11300 of your return | $ | Line 6 |
| OAS benefits overpayment recovered in 2023 (see line 23200) | - | Line 7 |
| Line 6 minus line 7 (if negative, enter "0") | $ | Line 8 |
| OAS recovery tax Enter whichever is less: amount from line 5 or line 8. |
$ | Line 9 |
| Line 9 multiplied by line 10 | × 75% | Line 10 |
Enter the result on this line |
$ |
Line 11 |
Enter the amount from line 11 on line 23500 of your return.
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Example – Calculating OAS recovery tax
You are a non-resident senior who received Canadian old age security pension income of $5,000 during the 2023
tax year. Your net world income for the year is $88,237.You calculate your recovery tax as follows:
Calculating OAS recovery tax example Line description Amount Line number Net world income from line 24200 of your return $88,237 Line 1 OAS repayment threshold for 2023 - $86,912 Line 2 Line 1 minus line 2 (if negative, enter "0") $1,325 Line 3 Line 3 multiplied by line 4 × 15% Line 4 Enter the result on this line. $198.75 Line 5 OAS pension and net federal supplements received from line 11300 of your return $5,000 Line 6 OAS benefits overpayment recovered in 2023 (see line 23200) - $0 Line 7 Line 6 minus line 7 (if negative, enter "0") $5,000 Line 8 OAS recovery tax
Enter whichever is less: amount from line 5 or line 8.$198.75 Line 9 Line 9 multiplied by line 10 × 75% Line 10 Enter the result on line 11. $149.06 Line 11 The amount from line 11 is your Old Age Security recovery tax for 2023.
If you are subject to the OAS recovery tax for 2023, your future monthly OAS pension payments, starting with the payment for July 2024, might have recovery tax deducted from them.
Return due date
Your 2023 OASRI must be filed no later than April 30, 2024.
When a due date falls on a Saturday, Sunday or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on the next business day. For more information, see Due dates and payment dates.
If you owe recovery tax for 2023 (line 48500 of your return) and file your return late, the CRA will charge you a late-filing penalty. The penalty is 5% of your balance owing for 2023, plus 1% of your balance owing for each full month that your return is late, to a maximum of 12 months. Your late-filing penalty may be higher if the CRA charged you a late-filing penalty on a return for any of the 3 previous years.
Note
Filing your annual OASRI on time also helps ensure that your old age security pension is not suspended by Service Canada.
Find out if you have to file another Canadian tax return
If you filed Form NR5, Application by a Non-Resident of Canada for a Reduction in the Amount of Non-Resident Tax Required to be Withheld, for tax year 2023 with the intention of making a section 217 election and the CRA approved it, you must file a return under section 217 of the Income Tax Act.
If you filed Form NR6, Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent from Real or Immovable Property or Receiving a Timber Royalty, and it was approved for the tax year, you must file a section 216 tax return.
If you received employment or business income from Canada, or have taxable capital gains from disposing of taxable Canadian property, you may also have to file an Income Tax and Benefit Return.
For more information about filing a Canadian income tax return, see Filing your income tax return.
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