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Old Age Security Return of Income (OASRI) Guide for Non-Residents

T4155(E) Rev. 25

Find out if this guide is for you

This guide is for you if you are a non-resident of Canada receiving the old age security (OAS) pension. This guide will help you complete Form T1136, Old Age Security Return of Income (OASRI).

New items are flagged with New! throughout this guide.

Ask for an alternate format

The CRA's publications and personalized correspondence are available in braille, large print, e-text, and MP3. For more information, go to Order alternate formats or call 1-800-959-8281. If you are outside Canada and the United States, call 613-940-8495.

The CRA only accepts collect calls made through a telephone operator. After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay. This service operates in Eastern time. 

La version française de ce guide est intitulée Guide de déclaration des revenus pour la Sécurité de la vieillesse (DRSV) pour les non-résidents.

Unless otherwise stated, all legislative references are to the Income Tax Act or, where appropriate, the Income Tax Regulations.

Table of contents

Before you start

Tax on Old Age Security (OAS) benefits

The tax on OAS benefits 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 Old Age Security Return of Income (OASRI). This income threshold is indexed annually with inflation and is CAN$93,454 for the 2025 tax year.

Your monthly OAS benefits paid for the July 2026 to June 2027 period will be calculated using the information provided on your 2025 OASRI, where your monthly benefit may be reduced by a recovery tax withholding if you were subject to the tax on OAS benefits.

If you are subject to OAS recovery tax in addition to non-resident withholding tax, the two taxes combined cannot be more than the OAS benefit paid in the month.

How recovery tax is calculated

If recovery tax was withheld from your OAS pension in 2025 and the amount withheld is more than the recovery tax you owe, or if you do not have to pay recovery tax based on the information you provide when you file your 2025 OASRI, the CRA will refund the difference to you or apply it to any other Canadian tax you may owe.

If the recovery tax withheld is less than the recovery tax you owe, you will have to pay the difference.

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: 

Note

In this guide, foreign source means a source outside Canada.

Find out if you have to file the OASRI

You have to file this return no later than April 30 each year so that your OAS pension is not suspended in July. You have to file even if your net world income is less than CAN$93,454.

Generally, the recovery tax applies to non-residents as long as it is not limited or eliminated by a tax treaty.

Tax treaty regions and countries

You do not have to file the OASRI if you received OAS in 2025, were a resident of a region or country (listed below) at the end of the year, and do not have plans to move before July 1, 2027 to a region or country not included on the list.

Notes

You do not have to file this return if:

  • You were a resident of Brazil in 2025 and are a Brazilian national
  • You were a resident of the Philippines in 2025 and the total of your 2025 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 CRA.

Return due date

Your OASRI for 2025 must be filed no later than April 30, 2026.

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, go to Due dates and payment dates.

If you owe recovery tax for 2025 (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 2025, 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 issued a demand to file your 2025 return and charged a late-filing penalty on a return for tax year 2022, 2023 or 2024.

The CRA may also charge a penalty if either of the following applies:

Find out if you have to file another 2025 Canadian return

The OASRI only determines the recovery tax on your OAS pension. Filing the OASRI allows Service Canada to determine the amount of OAS they should continue to pay you. 

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 2025, 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. For more information, go to Electing under section 217.

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.

Completing your OASRI

Complete Form T1136, Old Age Security Return of Income (OASRI). Mail one copy to the CRA and keep the other copy for your records.

If you and your spouse or common-law partner receive the OAS pension, each of you must complete and send a return.

Follow the instructions on your return. If you give wrong or incomplete information, processing of your return may be delayed.

Deceased persons

If you are filing a return for an individual who died during the year, enter their date of death on page 1 of the return.

Note

The OAS pension is payable up to, and including, the month of death and is not paid to the estate of a deceased person.

Identification

Email address

Enter your email address on your return if you would like to receive email notifications from the CRA and you agree to the terms of use for email notifications below. You can also register for email notifications by signing in to your CRA account, accessing My Account and selecting the "Notification preferences" service. 

Terms of use for email notifications

The CRA will use the email address provided to notify you about any CRA mail available in My Account, when certain changes are made to your account information, and other important account information.

Any mail that is eligible for electronic delivery will no longer be printed and mailed.

The notifications that are eligible for this service may change. You may not always be notified when new types of notifications are added or removed from this service.

To view CRA mail online, you must be registered for a CRA account to access My Account, or your representative must be registered for a CRA account to access Represent a Client and be authorized to access your account.

All CRA mail available in My Account is presumed to have been received on the date that the email notification is sent. 

It is your responsibility to make sure that the email address provided to the CRA is up to date.

CRA email notifications are subject to the terms of any agreement with your mobile carrier or Internet service provider. You are responsible for any fees imposed by them.

Email notifications are sent unencrypted and unsecured. They could be lost, intercepted, viewed, or altered by others who have access to your email account. You accept this risk and acknowledge that the CRA will not be liable if you are unable to access or receive the email notifications, nor for any delay or inability to deliver notifications.

These terms of use may be changed from time to time. The CRA will provide advance notice of the effective date of any new terms. You agree that the CRA may notify you of these changes by emailing the new terms, or notice of where to find them, to the email address that you provided. You agree that your use of the service after the effective date of any change to these terms constitutes your agreement to the new terms. If you do not agree to the new terms, you must remove your email address from My Account and no longer use the service.

Social insurance number (SIN)

Enter your Canadian social insurance number (SIN), individual tax number (ITN) or temporary tax number (TTN). 

If you asked for, but did not yet receive, a SIN or an ITN, and the deadline for filing your return is near, attach a note to your return and file your return without your SIN or ITN.

If you are not eligible for a SIN, complete and send Form T1261, Application for a Canada Revenue Agency Individual Tax Number (ITN) for Non-Residents.

Marital status

Tick the box on your return that applies to your marital status on December 31, 2025.

Married means that you have a spouse. This term only applies to a person you are legally married to.

Living common-law means that you are living in a conjugal relationship with a person who is not your married spouse, and at least one of the following conditions applies:

Note

In this definition, 12 continuous months includes any period you were separated for less than 90 days because of a breakdown in the relationship.

Separated means that you have been living apart from your spouse or common-law partner because of a breakdown in the relationship for a period of at least 90 days.

Note

You are still considered to have a spouse or common-law partner if you were separated involuntarily and not because of a breakdown in your relationship. An involuntary separation could happen if one spouse or common-law partner is living away for work, school, or health reasons, or is incarcerated.

Once you have been separated for 90 days because of a breakdown in the relationship, the effective date of your separated status is the day that you started living apart.

If you are filing your return before your 90-day separation period is over and that period includes December 31, enter your marital status as married or living common-law, as applicable.

If, after filing your return, you continue to live separate and apart from your spouse or common-law partner and you have been living this way for at least 90 days, you have to change your marital status to separated using the first day of the 90-day period as your date of separation.

See Digital services for individuals to find out how to change your marital status online, or complete and send Form RC65, Marital Status Change, to the CRA.

Note

You must file an amended return to adjust your entitlement for any amounts claimed or to apply for amounts that you may not have been entitled to when you were married or living common-law.

Widowed means that you had a spouse or common-law partner who is now deceased.

Divorced means that you are legally divorced from your former spouse.

Single means that none of the other marital statuses applies to you.

If your marital status changed

You must tell the CRA about your new marital status by the end of the following month after your status changed.

If your marital status changed in 2025 enter the date of change on page 1 of your return.

Note

If your marital status changed to separated, you must wait at least 90 days before informing the CRA. Once you have been separated for 90 days because of a breakdown in the relationship, the effective date of your separated status is the day that you started living apart.

The CRA will recalculate your benefits and credits based on your new marital status to determine if you received too much or too little. You can use the Child and family benefits calculator to estimate which benefits you may be eligible for, and how much, using your new marital status.

Your old age security number

Enter the old age security number issued to you by Service Canada if it was not pre-printed on your return. You can find this number on your NR4(OAS) slip. If the pre-printed number does not match the number on your NR4(OAS) slip, enter the correct number on your return. 

Income

Report all income in Canadian dollars. To calculate how much to report, multiply your income by the exchange rate in effect on the day you received the income. If the amount was paid at various times in the year, visit the Bank of Canada or contact the CRA to get an average annual rate.

Line 11300 – Old age security (OAS) pension

Report your OAS pension amount as shown in any of the following boxes:

You may have received net federal supplements as shown in one of the following boxes:

Add the amount of any supplements to your OAS pension and enter the total on line 11300 of your return.

Line 11400 – CPP or QPP benefits

Report your Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefit amount shown in box 16 or 26 of your NR4 slip if the slip has income code 46 or 49 in box 14 or 24. The amount may also be shown in box 20 of your T4A(P) slip.

Line 11500 – Other pensions or superannuation

Report the total amount of all other pension or superannuation income that you received from Canadian or foreign sources and all foreign-source social security payments.

If you are 65 years of age or older, include the following income types:

If you are under 65 years of age, see line 13000.

Line 12100 – Interest and other investment income

Use the Old Age Security of Income (OASRI) Worksheet to calculate your interest income, taxable dividend income, and capital gains (or losses). 

Interest and taxable dividend income

Report all Canadian and foreign-source interest paid or credited to you in 2025 including interest income from bank accounts, term deposits, guaranteed investment certificates, and other similar investments.

You also have to report interest on any tax refund you received in 2025 as shown on your notice of assessment or reassessment.

Report all taxable dividend income from taxable Canadian corporations by multiplying the actual amount of dividends received by 115%.

Also report all dividends received from foreign sources.

Report any Canadian or foreign-source interest or dividend income that was paid or credited to you in the year even if you did not receive an information slip.

Capital gains

A capital gain or loss may occur when you sell or dispose of a capital property, such as real estate or shares held on account of capital. In determining your income for a tax year, you could apply your allowable capital loss in a year (if any) against your taxable capital gain for that year. However, if you have a net capital loss for that year, you cannot use the net capital loss to reduce other sources of income, including interest and other investment income.

If you sold or disposed of property in 2025 and your taxable capital gains for the year were more than your allowable capital losses, you have to include the difference on line 12100 of your return.

Note

Do not include capital gains from mortgage foreclosures or conditional sales repossessions. You may also leave out part of the capital gain or loss from the disposition of your residence. For more information, see Income Tax Folio S1-F3-C2, Principal Residence.

For more information about capital gains, see Guide T4037, Capital Gains.

If you sold or disposed of a property in 2025, you will need to know the following three amounts to calculate any capital gain or loss:

Proceeds of disposition is usually the amount you received or will receive for your property. In most cases, it refers to the sale price of the property. It could also include compensation you received for property that was destroyed, expropriated, or stolen.

The adjusted cost base is usually the cost of a property plus any expenses to acquire it, such as commissions and legal fees. The cost of a capital property is its actual or deemed cost, depending on the type of property and how you acquired it. The cost also includes capital expenditures, such as the cost of additions and improvements to the property. You cannot add current expenses, such as maintenance and repair costs, to the cost base of a property.

Outlays and expenses are amounts that you incurred to sell a capital property. You can deduct outlays and expenses from your proceeds of disposition when you calculate your capital gain or loss. These types of expenses include:

You cannot reduce your other income by claiming a deduction for these outlays and expenses.

For more information about capital gains and losses, go to Line 12700 – Taxable capital gains or see Guide T4037, Capital Gains or contact the CRA.

Line 12600 – Net rental income

Report your Canadian and foreign-source net rental income or loss for the 2025 calendar year on this line. Include any amount that a partnership allocated to you. If you have a loss, show the amount in brackets.

Line 12900 – RRSP income

Report the total amount of income you received from your registered retirement savings plan (RRSP) in 2025 from your T4RSP or NR4 information slips.

Line 13000 – Other income

Report all other Canadian and foreign-source income on line 13000 of your return. In the space to the left of line 13000, specify the type of income you are reporting. If you have more than one type of income, attach a note to your return showing the details.

Other types of income might include:

Note

Do not include amounts paid by Canada or an ally (if the amount is not taxable in that country) for disability or death due to war service.

If you are under 65 years of age, you must also include the following types of income:

If you are 65 years of age or older, see line 11500.

Line 13500 – Net business income

Report your Canadian and foreign-source net income or loss from a business, profession, commission, farming, or fishing. If you have a loss, show the amount in brackets.

Deductions

Line 22100 – Carrying charges and interest expenses

Claim the total amount of carrying charges and interest expenses you paid to earn income from investments.

Carrying charges and interest expenses include all of the following amounts:

You cannot claim any brokerage fees or commissions you paid when you bought or sold securities. Instead, use these costs when you calculate your capital gain or loss.

Line 23200 – Other deductions

Your claim on line 23200 cannot be more than what you could claim if you were a resident of Canada.

Specify the deduction you are claiming in the space to the left of line 23200. Attach a note to your return if you have more than one amount, or to explain your deduction more fully.

You can claim certain amounts from your total world income, including the following:

You can claim any of the following repayment amounts that you received and reported as income in 2025:

Notes

OAS recovery tax withheld from your OAS benefits is deducted at line 43700 of your return.

To calculate your OAS recovery tax, see line 23500.

Attach receipts or other documents showing the amounts you paid back.

You can claim the following legal expenses:

You must reduce your claim by any award or reimbursement you received for the above-mentioned expenses. If you are awarded the cost of your deductible legal fees in a future year, report that amount in your income for that year.

If you do not know if a deduction is allowable, contact the CRA.

Refund or balance owing

Line 23500 – Old age security (OAS) recovery tax

If your net world income on line 24200 of your return is more than CAN$93,454, complete your OAS recovery tax calculation using the chart below.

Special situations

If any of the following situations apply to you, do not complete the chart below. Instead, contact the CRA for the special rules and calculations that may apply:

Calculating OAS recovery tax

Net world income from line 24200 of your return

$
1

OAS repayment threshold for 2025

−            93,454.00
2

Line 1 minus line 2 (if negative, enter "0")

$
3

Line 3 multiplied by line 4

× 15%
4

Enter the result on this line.

$
5

OAS pension and net federal supplements received from line 11300 of your return

$
6

OAS benefits overpayment recovered in 2025 (see line 23200)

−
7

Line 6 minus line 7 (if negative, enter "0")

$
8

OAS recovery tax
Enter whichever is less:
amount from line 5 or line 8.

$
9

Line 9 multiplied by line 10.

× 75%
10

Enter the result on this line.

$
11

Enter the amount from line 11 on line 23500 of your return.

Line 43700 – Recovery tax withheld

Claim only the recovery tax withheld from box 27 of your NR4(OAS) slip. Attach a copy of the information slip to your return.

Note

Do not include the non-resident tax withheld shown in box 17 of your NR4(OAS) slip.

Line 48400 – Refund

Generally, the CRA does not refund a difference of CAN$2 or less.

If you are expecting a refund of recovery tax, the CRA may keep some or all of your refund to apply it against the amount you owe or will soon be owing for another year.

Line 48500 – Balance owing

Your balance owing is due no later than April 30, 2026. Generally, the CRA does not charge a difference of CAN$2 or less.

Do not mail cash or include cash with your return.

The CRA will charge daily compound interest on any outstanding balance from the day after the balance is due until your balance is paid in full.

You or your representative can make a payment using:

You or your representative can make a payment in Canadian funds without an account at a Canadian bank or credit union using:

For more information, go to Payments to the Canada Revenue Agency.

If you want to mail your payment to the CRA, attach it to the front of your return. Address your payment to the Receiver General for Canada and include your SIN, TTN or ITN.

You can file your return early and make your payment as late as April 30, 2026. If the CRA processes your return before the date of the payment, your payment will appear on your notice of assessment, but it will not reduce your balance owing. The CRA will credit your account on the date of the payment.

The CRA will charge you a fee for any payment not honoured by your financial institution.

Making a payment arrangement

If you cannot pay your balance owing on or before April 30, 2026, you should contact the CRA. The CRA will consider a payment arrangement when you have shown that you have tried to pay your debt in full by reducing your expenses or borrowing funds.

The CRA will charge daily compound interest on any outstanding balance from the day after the balance is due until you pay your balance in full.

Note

Even if you cannot pay all of your balance owing right away, file your OASRI on time to avoid a late-filing penalty and to make sure that Service Canada does not suspend your OAS pension.

After you file your return

The CRA assesses your return based on the information you gave and sends you a notice of assessment. The notice will tell you if you have a refund or a balance owing of recovery tax for 2025. The notice will also tell you if recovery tax will be withheld from your OAS pension for the period from July 2026 to June 2027.

How to change a return

After you have mailed your OASRI, you only need to notify the CRA of a change if any of the following conditions apply to you:

To change a return that you have already sent to the CRA, send a signed letter to your tax centre explaining the changes you want and include the following information:

If you move

Let the CRA know your new address as soon as possible to make sure any correspondence is sent to the proper address.

If you use direct deposit, you also need to tell the CRA if you change your account at your financial institution.

If you are registered for a CRA account, you can change your address online by accessing My Account. See Digital services for individuals.

To write to the CRA, send your letter to your tax centre. Include your SIN (or your ITN or TTN), your new address, the date of your move, and your signature.

If you are writing to the CRA for someone else, including your spouse or common-law partner, include their social insurance number, individual tax number or temporary tax number, and have the person sign the letter authorizing the change to their records.

Note

You should also inform Service Canada of your new address so that they send your OAS payments and any correspondence to the correct address.

Digital services for individuals

The CRA's digital services are fast, easy, and secure!

My Account

My Account lets you access your personal income tax and benefit information, and interact with the CRA online throughout the year.

Use the "Navigation" and "Correspondence" menus to access the following areas in My Account:

Profile

Tax returns

Accounts and payments

Benefits and credits

Savings and pension plans

Correspondence

Additional digital services

Receive your CRA mail online

Set your correspondence preference to “Electronic mail” to receive email notifications when CRA mail, like your notice of assessment, is available in your account. You will no longer receive your CRA mail by paper.

For more information, go to Email notifications from the CRA – Individuals.

Access My Account

Go to My Account and sign in to or register for a CRA account.

For more information

If you need help

For help with common topics, current contact centre wait times, and links to online self-serve options, go to Contact the CRA.

If you have questions about your OAS pension (for example, how to calculate your payments or how to report a lost cheque), contact the Service Canada office in the province or territory where you last resided.

You can also contact Service Canada at the following numbers:

Service Canada phone numbers
From Canada and the United States 1-800-277-9914 or 1-800-454-8731
From outside Canada and the United States 1-613-957-1954
Teletypewriter users 1-800-255-4786

Forms and publications

If you need a paper version of the CRA's forms and publications, go to Forms and publications.

Electronic mailing lists

The CRA can send you an email when new information on a subject of interest to you is available on its website. To subscribe, go to Canada Revenue Agency electronic mailing lists.

Teletypewriter (TTY) and Video Relay Service (VRS) users

If you use a TTY for a hearing or speech impairment, call 1-800-665-0354.

Register with Canada VRS to download the app and call the VRS line.

If you use another operator-assisted relay service, call the CRA's regular telephone numbers instead of the TTY and VRS numbers.

Formal disputes (objections and appeals)

You have the right to file an objection or an appeal if you disagree with an assessment, a determination, or decision.

For more information, go to File an objection.

CRA service feedback program

Service complaints

You can expect to be treated fairly and to receive a high level of service every time you interact with the CRA.

You can provide compliments or suggestions; however, if you are not satisfied with the service you received:

For more information about the Taxpayer Bill of Rights, go to Taxpayer Bill of Rights.  

Reprisal complaints

If you have received a response regarding a previously submitted service complaint or a formal review of a CRA decision and feel you were not treated impartially by a CRA employee, you can submit a reprisal complaint by filling out Form RC459, Reprisal Complaint. For more information, go to Reprisal Complaints.

Cancel or waive penalties and interest

The CRA administers legislation, commonly called "taxpayer relief provisions," that gives the CRA discretion to cancel or waive penalties and interest when taxpayers cannot meet their tax obligations due to circumstances beyond their control.

The CRA’s discretion to grant relief is limited to any period that ends within 10 calendar years before the year in which a relief request is made.

Penalties

The CRA will consider your request only if it relates to a tax year or fiscal period ending in any of the 10 calendar years before the year you make your request. For example, your request made in 2025 must relate to a penalty for a tax year or fiscal period ending in 2015 or later.

Interest on a balance owing

The CRA will consider only the amounts that accrued during the 10 calendar years before the year in which you make your request. For example, your request made in 2025 must relate to interest that accrued in 2015 or later.

Taxpayer relief requests can be made online using the CRA’s My Account, My Business Account, or Represent a Client digital services.

You can also fill out Form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties and Interest, and send it:

For information about submitting documents online, go to Submit documents online.

For more information about cancelling or waving penalties and interest, go to Cancel or waive penalties and interest at the CRA.

Mail your return

By Mail - Tax Centre Addresses
If your country of residence is: Send your return and related documents to:
Denmark
France
Netherlands
United States
United Kingdom		 Winnipeg Tax Centre
PO Box 14001, Station Main
Winnipeg MB  R3C 3M3
CANADA
Any other country Sudbury Tax Centre
1050 Notre Dame Ave
Sudbury ON  P3A 5C2
CANADA

Page details

2026-01-20