12. Deduction for income exempt under a tax treaty (Line 297)

You can deduct the total of the amounts included in your income that are exempt from income tax under a tax treaty or agreement concluded between a foreign country and Québec or Canada. For example, you can deduct a pension from a foreign country if a tax treaty or agreement so provides.

Deduction for U.S. Social Security benefits

Under the tax treaty between Canada and the United States, you can claim a deduction equal to 15% of the U.S. Social Security benefits included in your income.

However, if you were a Canadian resident throughout a period beginning before January 1, 1996, and ending in 2021, and you received U.S. Social Security benefits every year during that period, you can claim a deduction equal to 50% of the U.S. Social Security benefits you received in 2021.

The 50% deduction also applies if you received benefits as a surviving spouse and all of the following conditions are met:

  • The deceased was your spouse immediately before his or her death.
  • The deceased was resident in Canada throughout the period beginning before January 1, 1996, and ending immediately before his or her death, and received U.S. Social Security benefits every year during that period.
  • You were resident in Canada and received benefits as a surviving spouse every year throughout the period beginning at the time of your spouse's death and ending in 2021.

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