Line 11500 – Other pensions and superannuation:
United States Social Security

Note: Line 11500 was line 115 before tax year 2019.

Report on line 11500 of your return the full amount in Canadian dollars of your U.S. Social Security benefits and any U.S. Medicare premiums paid on your behalf. You can claim a deduction for part of this income on line 25600 of your return.

Use the Bank of Canada exchange rate in effect on the day that you received the pension. If you received the pension at different times during the year, use the average annual rate. The average monthly rate and the daily rate are available by visiting the Bank of Canada website.

Benefits paid to your children are considered their income even if you received the payments. 

You may be able to claim the pension income amount. See line 31400.

Completing your tax return

Report on line 11500 of your return the gross amount of U.S. Social Security benefits that you received in Canadian dollars.

Forms and publications

• Income Tax Package – Guide, return, and schedules
• Form T2036, Provincial or Territorial Foreign Tax Credit

Related topics

• Line 25600 – Additional deductions
• Line 31400 – Pension income amount
• Line 40500 – Federal foreign tax credit
• Changes to your taxes when you retire or turn 65 years old
• Tax treaties