An MRE who has lived and worked in Canada and contributed in Morocco can combine federal Old Age Security (OAS/SV), the Canada Pension Plan (CPP) or the Quebec Pension Plan (QPP/RRQ), and the Moroccan CNSS, CMR or CIMR pension. The Canada-Morocco Social Security Agreement, signed in Ottawa on 1 July 1998 and effective 1 March 2010, allows period totalization for entitlement in either country. Quebec has a separate agreement with Morocco covering the QPP. The tax convention signed on 22 December 1975 prevents double taxation. This guide details the full procedure for an MRE to claim both pensions.
Costs & fees
| CPP or QPP contribution record | Check with Service Canada or Retraite Québec | Via My Service Canada Account or My Account Retraite Quebec |
| CNSS Morocco contribution statement | Check with the CNSS | Via cnss.ma online portal |
| CPP or QPP voluntary contributions | Not available after permanent departure | CPP QPP requires Canadian residency and activity |
| Possible fees of a professional consulted | Check with the professional | Set by each professional |
| Cross-border pension transfer fees | Check with the bank | Depending on the bank and Service Canada payment arrangements |
Timeline
Get your OAS, CPP or QPP statements and the CNSS record
Start by downloading your Canadian statements. For CPP, use My Service Canada Account (canada.ca) with GCKey or bank sign-in partner. The CPP Statement of Contributions lists every year worked in Canada outside Quebec. For QPP, use retraitequebec.gouv.qc.ca with clicSEQUR. OAS residence record also appears in My Service Canada Account (years of Canadian residence after age 18). In Morocco, cnss.ma shows your contribution history. Save the statements in PDF.
💡 Tip: If you have worked in Quebec AND outside Quebec, you will have two separate records (CPP + QPP). Check both files.
⚠️ Warning: OAS is based on Canadian residence after 18, not on contributions. A year spent outside Canada does not count, except in specific cases (student abroad, work for the Canadian government).
Confirm OAS + CPP or QPP entitlement via the 2010 Agreement
The Canada-Morocco Social Security Agreement, signed in 1998 and effective 1 March 2010, allows period totalization to open entitlement. For OAS, the minimum is 10 years of Canadian residence after 18 to receive OAS in Canada, or 20 years to export the pension abroad. Totalization with Moroccan periods helps meet these thresholds. For CPP, only one year of contribution is enough to open entitlement, but the pension remains proportional to the contribution years. Same for QPP: the pension is proportional to Quebec contribution years.
💡 Tip: Tick the box I have lived or worked in another country on the OAS or CPP claim form. List your Moroccan periods.
⚠️ Warning: To receive OAS abroad, you must have lived in Canada at least 20 years after turning 18, or have lived and worked in a country with a social security agreement with Canada, the combined time being at least 20 years (canada.ca). The Canada-Morocco Agreement counts Moroccan insurance periods after age 18 as periods of residence in Canada.
Understand OAS and the OAS recovery tax
Old Age Security (OAS) is a federal pension paid from age 65, funded by general taxation, not contributions. The maximum shown by canada.ca is CAD 762.50 per month for ages 65 to 74 (adjusted quarterly), for 40 years of Canadian residence after 18. Fewer than 40 years gives a partial pension. An OAS recovery tax applies if your net income exceeds an annual threshold (CAD 93,454 for 2025). The Guaranteed Income Supplement (GIS) is intended for Canadian residents: OAS and GIS payments may stop if you are outside Canada for more than 6 months (canada.ca).
💡 Tip: Delaying OAS after 65 increases the pension by 0.6% per month of delay, up to 36% at 70 (canada.ca).
⚠️ Warning: GIS payments may stop if you are outside Canada for more than 6 months (canada.ca).
Understand CPP or QPP based on the contribution province
The Canada Pension Plan (CPP) covers all provinces except Quebec. The Quebec Pension Plan (QPP/RRQ) is run separately by Retraite Quebec. Both work on wage contributions (employer + employee) and pay a pension proportional to years of contribution and earnings. Maximum CPP 2026: CAD 1,507.65 per month for a pension starting in January 2026 at age 65, with a full career at ceiling (canada.ca). MREs can receive CPP and QPP in Morocco without restriction (contributory scheme). Deferring to 70 increases the pension by 0.7% per month (up to 42%).
💡 Tip: CPP can be claimed from 60 with a reduction of 0.6% per advance month (up to 36% at 60), i.e. 64% of the standard amount at 60 (canada.ca).
⚠️ Warning: The CPP QPP calculation includes a contributory period (from 18), a drop-out provision (excluding lowest-earning years) and an averaging step.
Claim the Moroccan CNSS pension
The Moroccan CNSS pension opens from age 60, before the age of 65 for Canadian OAS, provided all salaried activity has ceased (CLEISS). The CNSS claim is filed with the CNSS within 6 months of ceasing work. For MREs with few Moroccan contributions, the 2010 Agreement allows totalization with Canadian periods; since Decree No. 2.25.265, insured persons with at least 1,320 days and fewer than 3,240 days of insurance may receive a minimum pension of 600 to 1,000 dirhams (maroc.ma). List your Canadian periods on the claim and attach your Canadian statements as evidence.
💡 Tip: The 1,320-day insurance threshold applies from 1 May 2025 (maroc.ma); the effect of Canada-Morocco totalization on this threshold should be checked with the CNSS.
⚠️ Warning: The CNSS pension is calculated on the average salary of the 96 declared months preceding the last month before retirement age (ACAPS).
Allocate tax on each pension under the 1975 convention
The Canada-Morocco tax convention signed on 22 December 1975 (effective 9 November 1978) splits pension taxation. General rule: private pensions (OAS, private sector CPP, QPP, CNSS, CIMR) are taxable in the country of residence. Civil service pensions (Canadian federal government pensions for former civil servants, Moroccan CMR for former civil servants) remain taxable in the paying country. An MRE settled in Morocco declares OAS and CPP or QPP in Morocco, in his IR return, subject to Canadian withholding at source. The withholding rate table on canada.ca does not list Morocco: the default rate is 25%. The rate applying to a resident of Morocco should be checked with the Canada Revenue Agency.
💡 Tip: Form NR5 is for countries without a tax treaty: it must be filed by 31 October and is valid for 5 years (canada.ca).
⚠️ Warning: OAS and CPP payments made abroad are subject to Canadian withholding tax (25% by default); an NR4 slip summarises the year's payments (canada.ca).
In depth
The Canada-Morocco Social Security Agreement signed on 1 July 1998 in Ottawa came into force on 1 March 2010 and applies to to OAS (federal) and CPP (federal outside Quebec); the QPP comes under a separate agreement. The Canadian system combines a universal base pension (OAS), a mandatory contributory scheme (CPP or QPP), and complementary individual schemes (RRSP, RRIF, group RRSP).
❌ Common mistakes to avoid
- ✕Assuming OAS is paid even with a short Canadian residence: at least 10 years after 18 are needed for OAS in Canada, 20 years to export to Morocco.
- ✕Overlooking the CPP QPP distinction: a worker who contributed in Quebec AND outside must file two separate claims for totalization.
- ✕Not checking with Service Canada the conditions for paying GIS outside Canada.
- ✕Not checking with the Canada Revenue Agency the withholding rate applicable to a resident of Morocco.
- ✕Ignoring CPP QPP drop-out provisions (low-earning years excluded).
🔗 Official links and resources
Service Canada - OAS and CPP
Canadian federal scheme, OAS and CPP claims
Retraite Quebec - QPP
Quebec scheme, QPP claims
Canada Revenue Agency
Canadian tax agency, non-resident forms
CNSS Morocco - Member portal
CNSS statement and pension claim in Morocco
Cleiss - Canadian social security regime
Reference summary on the Canadian regime and the bilateral agreement
❓ Frequently asked questions
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