Question 1

Old Age Security Return of Income (OASRI) filing deadline: what starts the clock and how long does it run?

Accepted Answer

The end of the calendar year for which the OASRI is being filed. No later than April 30 of the following year (the page's example: the OASRI for 2025 must be filed no later than April 30, 2026). If Part XIII.2 tax is owed for the year and the return is filed late, the CRA charges a late filing penalty of 5 percent of the balance owing plus 1 percent of the balance owing for each full month the return is late, to a maximum of 12 months.

Question 2

Section 217 non-resident tax election deadline: what starts the clock and how long does it run?

Accepted Answer

The end of the calendar year in which the eligible income was received. June 30, the filing due date for a section 217 return; the CRA cannot accept the election if filed after June 30. If you file late and the required non-resident tax was withheld on your eligible section 217 income, the withheld amount becomes your final tax obligation for that income, and the CRA will send you a notice of assessment for the difference if less than the required amount was withheld.

Question 3

If a CPP contributor dies in the month of, or before, their 70th birthday without ever having applied for their retirement pension, that pension is paid to nobody.: what starts the clock and how long does it run?

Accepted Answer

The source does not state what starts the clock. Death in or before the month of the 70th birthday, with no application on file. "it can't be paid to anyone else." If the contributor was over 70 at death, the source states the estate may receive only "payment for the month of death and the 11 months preceding the death".

Question 4

Money left in a dormant Canadian bank account and transferred to the Bank of Canada is handed to the Receiver General within two months of the end of the calendar year in which a 40-year period expires, and the Bank stops being liable for balances of $1,000 or more after 100 years.: what starts the clock and how long does it run?

Accepted Answer

The source does not state what starts the clock. 40 years for the transfer to the Receiver General; 100 years for balances of $1,000 or more. The Bank pays the amount "without interest to the Receiver General and the Bank may destroy all records relating to the debt, instrument, claim or returned payment." For balances of $1,000 or more after 100 years, "The Bank is not liable".

Question 5

A CPP retirement pension applied for after age 65 can only be backdated 11 months before the month of application, and never earlier than the month after the 65th birthday.: what starts the clock and how long does it run?

Accepted Answer

The source does not state what starts the clock. Maximum 11 months before the month the application is received; never before the month after the 65th birthday. No retroactive start date earlier than 11 months before the month of application is available. The page also states that applying in the month of the 65th birthday or earlier produces no retroactivity at all.

Question 6

A CPP survivor's pension can only be backdated 12 months, so a widow or widower abroad who applies years after the death loses everything beyond that window.: what starts the clock and how long does it run?

Accepted Answer

The source does not state what starts the clock. Maximum 12 months of back payments (11 months plus the month of application) "If you delay, you may lose benefits." Back payments beyond 12 months are not made.

Question 7

CPP retroactivity: what starts the clock and how long does it run?

Accepted Answer

Month Service Canada receives the application. Up to 11 months before the month of receipt, never earlier than the month after the 65th birthday. the source does not state what happens if this is missed.

Question 8

Canada Pension Plan retirement pension retroactive payment limit: what starts the clock and how long does it run?

Accepted Answer

The month CPP receives the application. As early as 11 months before the month the application was received, but no earlier than the month after the applicant's 65th birthday. The retroactive start date cannot go back further than 11 months before the month the application was received, so pension for any earlier month is not paid.

Question 9

Guaranteed Income Supplement retroactive payment limit: what starts the clock and how long does it run?

Accepted Answer

The month in which the supplement application is received, deemed to have been made, or the requirement for an application is waived. No supplement may be paid for any month that is more than eleven months before the month in which the application is received or is deemed to have been made or waived. No supplement is paid for any month more than eleven months before the month the application is received, deemed made, or waived; those earlier months are lost.

Question 10

Old Age Security pension retroactive payment limit: what starts the clock and how long does it run?

Accepted Answer

The day on which the pension application is received. Approval may be effective as of an earlier day, but not before the later of a day one year before the day the application was received, and the day the applicant attained the age of sixty five years. the source does not state what happens if this is missed.

Question 11

The executor of a deceased CPP contributor's estate should apply for the CPP death benefit within 60 days of the date of death.: what starts the clock and how long does it run?

Accepted Answer

The source does not state what starts the clock. Within 60 days of the date of death. The page does not state a penalty for the executor; it states only that if there is no estate or the executor has not applied, "payment may be made to other persons" in a stated order of priority.

Question 12

A non-resident receiving Old Age Security must file the Old Age Security Return of Income with the CRA by 30 April each year or the OAS pension is suspended in July.: what starts the clock and how long does it run?

Accepted Answer

The source does not state what starts the clock. Annually, by 30 April (for the 2025 year: 30 April 2026) The OAS pension is suspended in July. Late filing where recovery tax is owed also attracts "a late-filing penalty. The penalty is 5% of your balance owing for 2025, plus 1% of your balance owing for each full month that your return is late, to a maximum of 12 months."

Question 13

A non-resident who wants reduced withholding tax on future CPP or OAS payments must send Form NR5 to the CRA on or before 1 October, or before the first payment is due.: what starts the clock and how long does it run?

Accepted Answer

The source does not state what starts the clock. On or before 1 October, or before the first payment is due. the source does not state what happens if this is missed.

Question 14

A refund of excess non-resident tax withheld on Canadian pension payments must be claimed on Form NR7-R within two years of the end of the calendar year in which the payer remitted the tax.: what starts the clock and how long does it run?

Accepted Answer

The source does not state what starts the clock. No later than two years after the end of the calendar year the payer sent the tax to the CRA. The source states the CRA "can refund" the excess only within that two-year period; it notes a longer refund period may apply depending on the tax treaty with your country of residence.

Question 15

Federally regulated locked-in account non-residency unlocking: what starts the clock and how long does it run?

Accepted Answer

The calendar year the person ceases to be a resident of Canada. At least 2 calendar years of non-residence, with residency in a calendar year determined by having lived in Canada 183 days or more that year. the source does not state what happens if this is missed.

Question 16

Ontario locked-in account non-residency unlocking: what starts the clock and how long does it run?

Accepted Answer

The day the account owner departs Canada. Two years after departing Canada, together with a written determination from the CRA that the person is a non-resident of Canada for Income Tax Act purposes, and completion of FSRA's Form 5. the source does not state what happens if this is missed.

Question 17

Alberta locked-in account non-residency unlocking: what starts the clock and how long does it run?

Accepted Answer

The source does not state when a clock starts. No minimum period of non-residence is required. the source does not state what happens if this is missed.

Question 18

Federal unclaimed pension benefits framework commencement: what starts the clock and how long does it run?

Accepted Answer

The date the pension assets are transferred to the designated entity (Bank of Canada). Sections 141 and 142 of the Budget Implementation Act, 2021, No. 1 (which the Regulations are tied to) come into force on January 1, 2027; after transfer, prescribed persons may claim within 30 years if the amount transferred is under $1,000, and within 100 years in any other case. the source does not state what happens if this is missed.

Question 19

OAS residence requirement for payment abroad: what starts the clock and how long does it run?

Accepted Answer

Departure from Canada. Payments may stop after more than 6 months away if the 20-year test is not met. Old Age Security (and Guaranteed Income Supplement) may stop if you are away for more than 6 months and do not qualify for receiving payments outside Canada. The page says calling before you leave 'helps prevent overpayments that you may have to repay later'. The page also states Service Canada compares information with the Canada Border Service Agency and that you could be fined 'for giving false or misleading information, or purposely omitting information' (not for the absence itself).

Canada pension deadlines for people who left

Old Age Security Return of Income (OASRI) filing deadline

Section 217 non-resident tax election deadline

If a CPP contributor dies in the month of, or before, their 70th birthday without ever having applied for their retirement pension, that pension is paid to nobody.

Money left in a dormant Canadian bank account and transferred to the Bank of Canada is handed to the Receiver General within two months of the end of the calendar year in which a 40-year period expires, and the Bank stops being liable for balances of $1,000 or more after 100 years.

A CPP retirement pension applied for after age 65 can only be backdated 11 months before the month of application, and never earlier than the month after the 65th birthday.

A CPP survivor's pension can only be backdated 12 months, so a widow or widower abroad who applies years after the death loses everything beyond that window.

CPP retroactivity

Canada Pension Plan retirement pension retroactive payment limit

Guaranteed Income Supplement retroactive payment limit

Old Age Security pension retroactive payment limit

The executor of a deceased CPP contributor's estate should apply for the CPP death benefit within 60 days of the date of death.

A non-resident receiving Old Age Security must file the Old Age Security Return of Income with the CRA by 30 April each year or the OAS pension is suspended in July.

A non-resident who wants reduced withholding tax on future CPP or OAS payments must send Form NR5 to the CRA on or before 1 October, or before the first payment is due.

A refund of excess non-resident tax withheld on Canadian pension payments must be claimed on Form NR7-R within two years of the end of the calendar year in which the payer remitted the tax.

Federally regulated locked-in account non-residency unlocking

Ontario locked-in account non-residency unlocking

Alberta locked-in account non-residency unlocking

Federal unclaimed pension benefits framework commencement

OAS residence requirement for payment abroad