Hi Phylicia, 

Canadian & U.S. Tax Issues

Question:   Are the Canada Pension Plan and Canadian Old Age Security Benefits taxable? If they are, please tell me where they should be entered on Form 1040.

Answer:   Benefits paid under the Canada Pension Plan (CPP), Quebec Pension Plan (QPP), and Old Age Security (OAS) program:

If the recipient is a resident of the United States—

are taxable only in the United States if the recipient is a resident of the United States,

are treated as U.S. social security benefits for U.S. tax purposes, and

are reported on Form 1040, U.S. Individual Income Tax Return or Form 1040A  on the line on which U.S. social security benefits would be reported.

If the recipient is a U.S. citizen or green card holder who is a resident of Canada are taxable only in Canada. 

Hope this will be helpful.