I started to get SSA retirement pension. I am Canadian.

[mfradkov]

I am Canadian Citizen and Canadian resident.
This year I started to get SSA retirement pension. There is no withholding tax for this money.
The pension is small -$295/month.

I am pretty sure I must report this money to CRA.

MUST I report this money ( and maybe pay taxes) for IRS (1040 NR)???

[nelsona]

Do you mean that your ae collecting Social Security, or are you receiving a pension for working at the Social Security administration?

If it is social security, This money is only taxable in Canada. And 15% of it is excluded on your Cdn return,
Btw, did you inform them of any Cdn pensions or CPP that you are getting?

[mfradkov]

It is a Social Security retirement pension - I worked in USA on TN-1 visa more than two years.
"did you inform them of any Cdn pensions or CPP that you are getting?" - Does "them" mean SSA? I had an interview with SSA and informed them that I still work in Canada. I do not remember that they asked me about CPP.

[nelsona]

Just to be clear, Social security id not a pension, it is a benefit. Since you are only getting a benefit because of work history in Canada, you are fine. When you beging collecting CPP, you will not have to advise SSA that you are collecting this (which would under normal circumstances, reduce your SS benefit.).

So, as I said above, simply report the SS on your Cdn return (in CAD$), and deduct 15% on line 256.

The amount is eligible for "pension-splitting" in Canada.