TN 5 (11-98)

A. Policy - benefit programs included

The provisions of the agreement that permit people to qualify for benefits based on combined U.S. and Canadian coverage credits apply to the following types of benefits:

• U.S. retirement, survivors and disability benefits. The agreement does not apply to U.S. Medicare benefits or Supplemental Security Income.

• Canadian Old-Age Security benefits and Canada Pension Plan/Quebec Pension Plan benefits.

B. Policy - taxes included

The provisions of the agreement that eliminate dual Social Security coverage and taxes apply to:

• U.S. Social Security taxes (FICA and SECA), including the Medicare portion, and

• Canadian Social Security taxes that finance CPP or QPP benefits

C. Reference

Agreement provisions for the elimination of dual coverage and taxation, RS 02001.300 - RS 02001.330