Several years of work in Toronto or Mississauga result in two Canadian benefits – contributory CPP and residency-based OAS – which can also be received in Poland. The key is the Polish-Canadian social security agreement (effective from October 1, 2009): periods from both countries are summed, and benefits flow across the border without deductions for "simply leaving." However, there are rules to know: OAS abroad requires 20 years (Polish periods fulfill this requirement!), the GIS supplement does not leave Canada at all, and the Canadian withholding tax drops from 25% to 15% only due to the tax treaty. All information below has been verified on canada.ca, in the text of the agreement, and on ZUS pages – with amounts for 2026.
Two Canadian Pillars: CPP and OAS
| CPP (Canada Pension Plan) | OAS (Old Age Security) | |
|---|---|---|
| Type | Contributory – for work in Canada | Residency-based – for years of living in Canada (1/40 of the full rate for each year) |
| Amounts 2026 | Maximum 1507.65 CAD/month (starting in January 2026, at age 65); average for new recipients: ~877 CAD | Maximum 751.97 CAD (ages 65–74) / 827.17 CAD (75+, after a permanent 10% increase) – quarter July–September 2026, indexed quarterly |
| Earlier/Later | From age 60 (−0.6%/month, max −36%) to age 70 (+0.7%/month, max +42%) | From age 65; can be deferred to 70 (+0.6%/month) |
| Payment to Poland | Yes – without residency requirement | Yes, but with the 20-year rule (see below) |
The 20-Year Rule and the Agreement's Relief: OAS outside Canada is granted after 20 years of residence in Canada (only 10 years are required in the country). The agreement with Poland allows to fulfill missing years with Polish insurance periods – 12 years in Canada + 8 years in ZUS = OAS paid to Poland. Note the nuance: totalization gives the right to payment abroad, but the amount is calculated solely from Canadian years (12/40 of the full rate in this example). What the agreement does not export: GIS (supplement for the poorest) expires after 6 months outside Canada. With high income, remember about the OAS clawback (recovery tax of 15% above ~93.5 thousand CAD of worldwide income – non-residents file an annual OASRI return).
How to Apply – One Application, Two Systems
You Live in Poland
You submit your application to ZUS – Canadian matters are handled by the Department of International Agreements, I Branch of ZUS in Łódź (ul. Zamenhofa 2). Attach Canadian forms to Polish forms (EMP + attachment EMZ for foreign periods): PL-CAN 1 (pension/family pension), PL-CAN 1(DI) (CPP pension), PL-CAN 3 (for children). The date of submission to ZUS counts as the date of submission in Canada – and vice versa. ZUS accepts documents in English/French without translation.
You Live in Canada
You apply for the Polish pension using forms CAN-PL 1 (pension/rent), CAN-PL 2 (family), CAN-PL 6 (funeral benefit) – through Service Canada (International Operations, Edmonton) or directly to ZUS. Canadian benefits: standard applications to Service Canada.
Payments Across the Border
Canada transfers CPP/OAS directly to a Polish account in zlotys (official foreign direct deposit – Poland is on the list, IBAN). ZUS transfers the Polish pension to Canada monthly (using form EZZ), after deducting the Polish PIT advance – and without NFZ contributions (residents of Canada are not subject to NFZ; if you return to Poland – the 9% contribution returns). Periodically, ZUS sends a life certificate (form EMRG) – the signature is confirmed by a Canadian official or the Polish consulate (Ottawa, Toronto, Montreal, Vancouver); no response = suspension of payment.
Important reassurance from official ZUS pages: the Canadian pension does not reduce or suspend the Polish one (and vice versa) – income limits apply only to employment income before reaching retirement age. The thirteenth pension is paid automatically along with the benefit – also transferred abroad (the fourteenth depends on the income threshold – check with ZUS about your situation). Two special caveats: pre-retirement benefits and social pensions are not transferable to Canada, and QPP (Quebec) is a separate system – it is covered by a separate agreement between Poland and Quebec, applications through Retraite Québec.
Taxes: 15% Instead of 25% – But You Need to Take Care of It
- CPP/OAS for residents of Poland: Canada defaults to withholding 25% from non-residents (Part XIII, final tax). The tax treaty from 2012 (art. 17) limits withholding tax on periodic pension payments to 15% – ensure that Service Canada has your Polish residency; with low income, you can additionally reduce withholding by applying for NR5 or settle by choosing under art. 217.
- On the Polish Side: from settlements for 2021 (MLI), the proportional deduction method applies – Canadian pensions are reported in PIT-36 with attachment ZG and you deduct the Canadian 15%. Practice: a Polish bank may additionally withhold 9% health insurance from the foreign pension entering the account – confirm your setup with the bank and NFZ.
- ZUS Pension for Residents of Canada: Poland withholds PIT at source (up to 15% from periodic payments according to the agreement), and Canada taxes as the country of residence with a credit for Polish tax (art. 21). You report it in T1 as foreign pension income.
- For more on settlements between countries – see the guide on taxes between Canada and Poland.
Strategy: What to Consider in Advance
- Count Years for OAS: each full year of residence in Canada is 1/40 of the rate forever – when planning a return to Poland, the difference between 19 and 20 years can be symbolically small in amount, but totalization still secures the payment; it is more important to document periods (visas, contracts, T4).
- CPP: When to Start? Receiving from age 60 in Poland is tempting, but −36% remains for life; with good health, deferring to 70 (+42%) often wins – the decision is the same as in Canada, the border does not change anything here.
- Pension from Private Plans (RRSP/employer): this is a separate chapter with its own withholding rates – we discuss it in the tax guide above.
- Senior Parents Visiting You in Canada receive ZUS without obstacles – we describe the formalities in the guide on Super Visa and family sponsorship.
Checklist: (1) inventory your periods: years of work (CPP) and years of residence (OAS) in Canada + ZUS/KRUS periods; (2) submit your application once, in your country of residence – with forms PL-CAN/CAN-PL; (3) set up CPP/OAS payments to a Polish account (received in PLN) and ensure 15% instead of 25%; (4) send life certificates on time; (5) report PIT-36/ZG with credit – and sleep peacefully: benefits from both countries legally combine.
Comments (0)
No comments yet. Be the first!