Foreign tax credit for Fica

[DavidSchob]

I’m trying to understand how CRA treats U.S. FICA (Social Security + Medicare) for the Foreign Tax Credit (FTC).
CRA’s T2209 instructions say that contributions to a foreign public pension plan only qualify for FTC if:
The contribution is mandatory; and
It’s reasonable to conclude the worker will not receive future benefits from those contributions (e.g., temporary, short-term employment).
However, the same instructions include a separate note stating that U.S. FICA contributions qualify for the credit.
This creates confusion:
• If someone pays FICA and is eligible (or will be eligible) for U.S. Social Security benefits — such as having 40 credits — does that fail condition #2?
• Or does the CRA note effectively carve out FICA from the “no future benefit” rule, meaning FICA can still be claimed regardless of benefit eligibility?
Has anyone seen clear guidance whether FICA is claimable for FTC when the worker is eligible for U.S. Social Security benefits?

[nelsona]

The treaty overrides any of these CRA regulations, so FICA is an acceptable foreign tax.

Article II(2)(b)(iii)