Employee Contributions to a Foreign Pension Plan or Social Security Arrangement for Non-United States Plans or Arrangements RC269

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:

Chile Finland Germany Ireland Lithuania Slovenia Switzerland
Estonia France Greece Latvia Netherlands Sweden

Complete Part 2 of this form if you contributed in 2024 to an employer-sponsored pension plan in any of the following countries:

Chile Estonia Germany Italy Netherlands Sweden Venezuela
Colombia Finland Greece Latvia Slovenia Switzerland Ecuador
France Ireland Lithuania South Africa United Kingdom

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.

 
2

Part 1 - Contributions to a foreign social security arrangement

Complete this part if you made contributions to an eligible foreign social security arrangement and meet all the following conditions:

  • You were participating in the arrangement on a regular basis just before you began performing services in Canada.
  • The contributions can be attributed to services that you performed in Canada and were made during the period that you performed the services.
  • The remuneration that you received for those services is taxable in Canada.
  • The total period during which you made contributions while you were temporarily residing in Canada is not more than 60 months (48 months for Finland).
  • The eligible contributions are deductible only in the year that they were made and only to the extent that they would qualify for tax relief in your home country if you had been a resident and performed the services in that country.

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:
 

  1. You turned 18 years of age in 2024. Enter the number of months in the year after the month you turned 18 on line A.
  2. You were receiving a CPP or QPP disability pension for all of 2024. Enter "0" on line A. If you started or stopped receiving a CPP or QPP disability pension in 2024, enter the number of months you were not receiving a disability pension on line A.
  3. You were 65 to 70 years of age in 2024 receiving a CPP or QPP retirement pension and you elected to stop paying CPP contributions in 2024. Enter the number of months in the year, up to and including the month you made the election, on line A. If you had self-employment income in 2024 and entered a month on line 50372 of Part 1, enter on line A the number of months in the year prior to the month that you entered on line 50372.
  4. You were 65 to 70 years of age in 2024 receiving a CPP or QPP retirement pension and elected to stop paying CPP contributions in a previous year and you have not revoked that election. Enter "0" on line A.
  5. You were 65 to 70 years of age in 2024 receiving a CPP or QPP retirement pension and you elected to stop paying CPP contributions in a previous year and you revoked that election in 2024. Enter on line A the number of months in the year after the month you revoked the election. If you also had self-employment income in 2024 and entered a month on line 50374 of Part 1, enter on line A the number of months in the year after and including the month you entered on line 50374.
  6. You turned 70 years of age in 2024 and you did not elect to stop paying CPP contributions. Enter the number of months in the year, up to and including the month you turned 70 years of age, on line A.
  7. You were 70 years of age or older for all of 2024. Enter "0" on line A.
  8. The individual died in 2024. Enter the number of months in the year, up to and including the month the individual died, on line A.

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 number of months that CPP applied in 2024.  A
         


 
3

Part 1 - Contributions to a foreign social security arrangement (continued)

Monthly Proration for 2024
Number
of months		 Additional maximum
pensionable earnings		 Maximum
pensionable earnings		 Maximum
basic exemption
1 $ 6,100.00 $ 5,708.33 $ 291.67
2 $ 12,200.00 $ 11,416.67 $ 583.33
3 $ 18,300.00 $ 17,125.00 $ 875.00
4 $ 24,400.00 $ 22,833.33 $ 1,166.67
5 $ 30,500.00 $ 28,541.67 $ 1,458.33
6 $ 36,600.00 $ 34,250.00 $ 1,750.00
7 $ 42,700.00 $ 39,958.33 $ 2,041.67
8 $ 48,800.00 $ 45,666.67 $ 2,333.33
9 $ 54,900.00 $ 51,375.00 $ 2,625.00
10 $ 61,000.00 $ 57,083.33 $ 2,916.67
11 $ 67,100.00 $ 62,791.67 $ 3,208.33
12 $ 73,200.00 $ 68,500.00 $ 3,500.00

Note: If you started receiving CPP retirement benefits in 2024, your amount of basic exemption may be prorated by the CRA.

Enter the corresponding amounts from the monthly proration table above using the number of months from line A.

 
Your additional maximum pensionable earnings for 2024 (maximum $73,200)  B
Your maximum pensionable earnings for 2024 (maximum $68,500)  C
Your maximum basic exemption 2024 (maximum $3,500)  D
                 
                                       
Pensionable earnings:
 
CPP pensionable earnings from box 26 of all your T4 slips (maximum $73,200 per slip)  1
Earnings related to foreign social security contributions made for services performed in Canada 51180 +  2
Line 1 plus line 2 =  3
 
Enter whichever is less: amount from line 3 or line B.  4
Amount from line C -  5
Earnings subject to second additional contributions:
Line 4 minus line 5 (if negative, enter "0")		 = -  6
Line 4 minus line 6 =  7
Amount from line D of Part 2 -  8
Earnings subject to base and first additional contributions:
Line 7 minus line 8 (if negative, enter "0").		 (maximum $65,000)  =  9
 

 
4

                                       
Contributions limits:
 
Amount from line 9 x 4.95% = (maximum $3,217.50)  10
Amount from line 9 x 1%  = (maximum $650.00) +  11
Amount from line 6 x 4%  = (maximum $188.00) +  12
Line 11 plus line 12 =    13
 
Amount from line 10  14
Amount from line 30800 of your return (maximum $3,217.50) -  15
Line 14 minus line 15 (if negative, enter "0"). =    16
 
Amount from line 13  17
Amount from line 22215 of your return (maximum $838.00) -  18
Line 17 minus line 18 (if negative, enter "0"). =    19
 
Non-refundable credit and deduction:
 
Amount contributed to a foreign social security arrangement for earnings reported on line 2 51190  20
Enter whichever is less: amount from line 16 or line 20. 51200 -    21
Line 20 minus line 21 =  22
Enter whichever is less: amount from line 19 or line 22. 51201 +  23
Line 21 plus line 23
If this amount is less than the amount entered on line 20 above, you may choose to complete Part 2 on the next page.		 =  24
 
                                       
How to make your claim
 
For federal forms
 
Include the amount from line 51200 when you calculate the amount to enter on:
  • line 33500 of your return
  • line 12 of your Schedule 11, if applicable
 
Do not include any amount of foreign social security contributions when you calculate the amount to enter on line 30800 of your return.
 
Include the amount from line 51201 when you calculate the amount to enter on line 23300 of your return.
Do not include this amount when you calculate the amount to enter on line 22215 of your return.
 
For provincial and territorial forms (except Quebec):
Include the amount from line 51200 when you calculate the amount to enter on
  • line 58800 of your Form 428.
  • any line that includes line 58240 in the calculation, if you are completing the provincial or territorial Schedule S11
If you performed employment services in Quebec, contact Revenu Québec at revenuquebec.cas.
 

Continue on the next page.   
 
5

Part 2 - Contributions to a foreign employer-sponsored pension plan

Complete this part if (a) or (b) applies to you:
(a) You contributed to an eligible foreign employer-sponsored pension plan and all of the following conditions are met:
  • You were participating in the plan on a regular basis just before you began performing services in Canada.
  • The contributions can be attributed to services that you performed in Canada and were made during the period that you performed the services.
  • The remuneration that you received for those services is taxable in Canada.
  • The total period during which you made contributions while you were temporarily residing in Canada is not more than 60 months (48 months for Finland).
  • The eligible contributions are deductible only in the yearthat they were made and only to the extent that they would qualify for tax relief in your home country if you had been a resident and performed the services in that country.
(b) The amount you entered on line 24 of Part 1 is less than the amount you entered on line 20 of Part 1, and you choose to claim a deduction for the excess contributions to an eligible foreign social security arrangement (1)
           

           
Calculating your deduction:
 
Amount of your 2024 contributions to the foreign employer-sponsored pension plan 51210  1
Complete lines 2 to 4 if (b) applies.
If not, enter "0" on line 4 and continue at line 5.
Line 20 from Part 1  2
Line 24 from Part 1 (2) -  3
Line 2 minus line 3 =   +  4
Line 1 plus line 4 =  5
 
Your resident compensation in 2024 (3) 51220  6
Rate x 9%  7
Multiply line 6 by line 7 =  8
Money purchase limit ($32,490) x 50%  9
Enter whichever amount is the least: line 5, line 8, or line 9.
Add this amount to the amount on line 20700 of your return. (1)		 =  10
 
 
           
Pension adjustment:
 
If you participated in a foreign employer-sponsored pension plan and receive a T4 slip, your employer should have reported a pension adjustment (PA) to the Canada Revenue Agency. Enter on line 20600 of your return the total of all amounts shown in box 52 of your T4 slips. The PA will reduce your registered retirement savings plan (RRSP) contribution room for 2025.

If you are making a claim for your excess social security contributions or if you did not receive a T4 slip showing your PA, you have to calculate and report it as follows:
Your resident compensation in 2024 (3)  11
Rate x 18%  12
Line 11 multiplied by the percentage on line 12 =  13
 
Money purchase limit for 2024  14
Enter whichever is less: amount from line 13 or line 14.
Add this amount to the amount on line 20600 of your return.		 51230  15
 
           
(1) Any resulting claim that you choose to include on line 20700 of your return for excess foreign social security contributions will eliminate all RRSP deduction room that would otherwise be created due to this employment income.
 
(2) If you are contributing to a registered pension plan (RPP) or a deferred profit sharing plan (DPSP), you cannot claim the excess social security contributions.
 
(3) Your resident compensation in 2024 is the total of your salaries, wages, and other amounts from your employment with the employer, excluding amounts that are exempt from income tax in Canada by virtue of a tax convention or agreement.