US Citizen in Canada with French Pension

[kjtpptt]

Hi,

Trying to wrap my head around the treaties.

I'm a US citizen, living in Canada about to receive Pension and Social Security from France.

In determining the Canadian taxation I look at the Canada/France tax treaty. This makes sense.

In determining the US taxation, I look at the US/France tax treaty? I am considered a US resident for purposes of that treaty, I believe.

Looks like taxation falls to France in both treaties but couldn't you have conflicting treaties? ie. taxable in France for one treaty and taxable in the US for the other (as an example).

Looks like I treat both the French pension and Social Security the same way I would treat Canadian CPP... not included in total income per 1040.

[nelsona]

You cannot be a resident of both Canada and US. You are a citizen of US, therefore you must file a 1040, but that doesn't make you resident of US.

Pension and social security are two separate things. Foreign Pensions from work are taxable in both US and Canada. Canadian CPP is not taxable in US for Cdn residents. You will know better than me if the france social security is taxable, and where.

[nelsona]

So, in quickly reviewing Canada/France treaty, as you said, the french pension, be it work related or social security related is taxable only in France.

You would report the income in Canada on the pension line, but then exclude it on line 25600 (this is for determining other Cdn benefits, such as clawback, etc).

For the US/France treaty, it does not appear that you are a resident of either US or France , so for the taxation BY FRANCE, you will simply rely on the CDn treaty, which allows france to tax it.

For the pension income tax BY US, since you are not a US resident, you will simply report the income as foreign pension, and take credit for any French tax on your US return using form 1116. IN MY OPINION, you are not exempt from reporting the pension to US (like you are in canada) because you do nit meet any of the definitions of US resident outlined in the treaty, and any special pension treatment is reserved for residents (nit merely citizens) of US.