OAS and Non-Residents:  File Form T1136 to Continue Benefits

Do you know of a non-resident receiving OAS? To ensure that OAS payments are not interrupted, please let them know that a special return must be filed.

It’s called the Old Age Security Return of Income (T1136) and it must be filed even if your income is under the OAS Clawback threshhold. The normal individual filing due date (April 30) is used.

Who must file? Peruse the list of countries below. If you were a resident of a “non‑listed country” at any time in 2013 and you received OAS payments during that period, you must submit this return.

There are exceptions. You do not have to file this return if, in 2013, you were a resident of one of the following countries and you have no plans to move to a non‑listed country before July 1, 2014:

Other exceptions: If you are a resident of Brazil in 2013 and you are a Brazilian national, you do not have to file the return.  Also, if you were a resident of the Philippines in 2013 and your 2013 Canadian pensions totaled $5,000 or less, you do not have to file. 

For help, check with a DFA-Tax Services Specialist who has taken the Cross Border Taxation course.