Deduction for Income Exempt Under a Tax Treaty
You can claim a deduction if you included in your income tax return amounts that are exempt from income tax under a tax treaty or an agreement concluded between a foreign country and Québec or Canada.
The International Tax Services Office of the Canada Revenue Agency can provide information on the tax treaties and agreements in effect.
If you receive U.S. social security benefits, you can, under the Convention Between Canada and the United States of America with Respect to Taxes on Income and Capital, claim a 15% deduction of the U.S. social security benefits included in your income. Note that under certain conditions, you can claim a deduction equal to 50% of the benefits you received.
For more information, see point 12 in the instructions for line 297 in the guide to the income tax return (TP-1.G-V).