Will Canada tax your pension when you retire abroad?

The three things every Canadian retiree should know

• GIS doesn’t travel. The Guaranteed Income Supplement stops after 6 months outside Canada, with no exceptions. Only CPP and OAS follow you abroad.
• OAS needs 20 years. OAS stays payable indefinitely abroad only if you had 20+ years of Canadian residence after age 18; under that, conditions apply.
• The 25% isn’t always final. Where the rate is 25% (Thailand, Costa Rica), a section 217 election lets a non-resident file a Canadian return and pay graduated rates instead of the flat 25% — relevant when Canadian-source income is modest. It’s an option, not an automatic discount, and the filing deadline is June 30 of the following year.

How we source these rates

Every rate here is checked against Canada’s published tax treaties and the Canada Revenue Agency’s non-resident (Part XIII) rules, confirmed 2026-04-19, and re-checked each April. We name the treaty and article for each country so you can verify it yourself. This is general information, not tax advice — your actual tax depends on your income, residency, and any elections you make, so confirm with a cross-border tax professional before acting.

Keep reading: our full guide to CPP, OAS and GIS when you move abroad, and filing Canadian taxes as an expat. Planning a specific country? See the Mexico, Portugal, Thailand, and Costa Rica guides.

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General information, current as of 2026-04-19. This is a factual lookup of treaty and CRA withholding rates, not tax advice. Your actual tax depends on your income, residency, and elections (such as a section 217 election) — confirm with a cross-border tax professional before acting.