,canada ,cu/oms                       #a
& ,rev5ue ,ag5cy

            ,9=m,n ,circul>
    
,subject3 ,canada--,unit$ ,/ates ,social
  ,secur;y ,agree;t
,numb]3 #hd-f
,date3 ,decemb] #bh1 #aihd

#a4 ,? ,circul> is =! 9=m,n & guid.e ( p
  :o >e "w+ or w "w 9 bo? ,canada &!
  ,unit$ ,/ates4 ,x \tl9es ! provi.ns (!
  ,agree;t : elim9ate dual cov]age
  situ,ns "u ! ,canada ,p5.n ,plan &
  ,u4,s4 ,social ,secur;y : exi/$ 9 !
  pa/4 ,? ,agree;t 2came e6ective ,augu/
  #a1 #aihd4
#b4 ,! ,agree;t e/abli%es a g5]al
  t]ritorial;y rule : /ipulates t a
  p]son's "w )9 ! t]ritory ( "o (!
  c.tries may 2 -pulsorily cov]$ only 0!
  social secur;y sy/em ( t c.try4 ,?us1
  a p]son "w+ 9 employ;t :o wd o!rwise 2
  cov]$ "u ! laws ( bo? c.tries w 2   #a
                 #hd-f               a#a
  cov]$ only "u ! sy/em (! c.try ": ! "w
  takes place & w 2 exempt "u ! sy/em (!
  o!r c.try4
#c4 ,"! >e excep;ns 6? g5]al rule1 s* z
  :5 an employee is requir$ 0an employ]
  6"w tempor>ily 9 ! t]ritory (! o!r
  c.try4 ,9 ^! cases ! employee norm,y
  rema9s cov]$ 0! f/ c.try 7z if !
  employee 7 do+ ! "w 9 xs t]ritory7 &
  exempt "u ! laws (! o!r c.try4 ,? wd
  apply 6p]sons ^: employ;t requires !m
  6"w acr ! bord] o3a.n,y or rep1t$ly =
  %ort p]iods 7s* z truck driv]s or
  profes.nal a?letes7 z well z 6^? :o >e
  transf]r$ 0a p>5t -pany 6a subsidi>y1
  or vice-v]sa1 2t ,canada &! ,unit$
  ,/ates4 ,! five-ye> t]m ( cov]age may
  2 ext5d$ if ! au?orities (! two
  c.tries agree4 ,reque/s = ext5.ns %d
  norm,y 2 made 2f ! 5d (! curr5t t]m4
  7,see #ab 2l = ": 6s5d ! reque/47
#d4 ,! ,agree;t al provides special
  rules = gov]n;t employees :o mi<t
  o!rwise f9d !mvs cov]$ "u ! laws    #b
                 #hd-f               b#a
  ( bo? c.tries4 ,basic,y1 x 5sures t
  employees (! gov]n;t ( "o (! c.tries
  79clud+ diplomatic & 3sul> p]sonnel7
  :o >e s5t 6"w 9 ! o!r c.try >e exempt
  "u ! social secur;y laws (! o!r c.try4
  ,loc,y 5gag$ employees :o >e hir$ 9 "o
  c.try 6"w 9 t c.try =! gov]n;t (! o!r
  c.try >e
--------------------------------------#b
  norm,y cov]$ only "u ! laws (! c.try
  ": ! "w is d"o1 if !y >e o!rwise lia#
  = cov]age "u ! laws ( t c.try4 ,?us1
  (! loc,y 5gag$ p]sonnel (! ,canadian
  gov]n;t 9 ! ,unit$ ,/ates1 only ,u4,s4
  citiz5s w 3tribute 6,u4,s4 ,social
  ,secur;y4 ,p]sons ( o!r n,nalities >e
  exclud$4 ,:e!r ! latt] w 3tribute 6!
  ,canada ,p5.n ,plan w dep5d on _! t]ms
  ( employ;t4 ,3v]sely1 (! loc,y 5gag$
  p]sonnel (! ,u4,s4 gov]n;t 9 ,canada1
  ^? :o >e ,u4,s4 citiz5s w 2 exclud$ f
  ! ,canada ,p5.n ,plan2 all o!rs w
  g5],y 2 requir$ or p]mitt$ 63tribute4
                                      #c
                 #hd-f               a#b
#e4 ,"w]s :o mi<t o!rwise h 63tribute 6!
  social secur;y plans ( bo? c.tries 9
  respect ( employ;t z an (fic] or memb]
  (! crew (a %ip or aircraft w 3tribute
  only 6! ,canada ,p5.n ,plan if !y >e
  resid5ts ( ,canada4 ,!y w 3tribute
  only 6,u4,s4 ,social ,secur;y 9 any
  o!r case4
#f4 ,simil>ly1 self-employ$ p]sons :o
  mi<t o!rwise h 63tribute 6! social
  secur;y plans ( bo? c.tries w 3tribute
  only 6! ,canada ,p5.n ,plan if !y >e
  resid5ts ( ,canada & only 6,u4,s4
  ,social ,secur;y 9 any o!r case4 ,?
  provi.n w prim>ily a6ect self-employ$
  ,u4,s4 citiz5s :o reside 9 ,canada &
  :o1 7 x n =! ,agree;t1 wd 2 cov]$ "u
  ,canadian law 2c !y reside 9 ,canada &
  wd al 2 cov]$ "u ,u4,s4 law 2c !y >e
  ,u4,s4 citiz5s4
#g4 ,! ,agree;t al d1ls )! situ,n (a
  p]son :o mi<t o!rwise h 63tribute 6bo?
  plans 9 respect ( an activ;y t "o plan
  3sid]s 6be employ;t &! o!r self-    #d
                 #hd-f               b#b
  employ;t4 ,basic,y1 :5 ! "w] is a
  resid5t (! c.try ": ! activ;y is
  3sid]$ 6be self-employ;t1 ! self-
  employ;t rule (! ,agree;t applies1 z
  describ$ 9 #f abv4 ,9 any o!r case !
  employ;t rules apply1 pr9cip,y ^?
  describ$ 9 #b & #c abv4 ,! foll[+
  example w illu/rate ?3

  ,"u ! respective n,nal laws1 a ,u4,s4
  citiz5 :o "ws 9 ,canada z a m9i/] (
  religion is lia# = cov]age z a self-
  employ$ p]son 0,u4,s4 ,social ,secur;y
  & z an employee 0! ,canada ,p5.n
  ,plan4 ,"u ! ,agree;t1 s* an 9dividual
  w reta9 ,u4,s4 cov]age b 2come exempt
  f 3tribu;ns 6! ,canada ,p5.n ,plan if
  ,u4,s4 resid5cy is reta9$ or if !
  9dividual is assign$ 6"w 9 ,canada1 =a
  p]iod ( up 6#fj mon?s1 0a synod or
  c5tral *ur* organiz,n 9 ! ,unit$
  ,/ates4 ,9 any o!r case1 ! ,canada
  ,p5.n ,plan w prevail & s* an
                                      #e
                 #hd-f               c#b
  9dividual w 2 exempt f 3tribu;ns
  6,u4,s4 ,social ,secur;y4
--------------------------------------#c
#h4 ,! ,agree;t 9cludes special rules =
  c]ta9 excep;nal cases4 ,= 9/.e1 if "u
  ! normal rules cov]age wd 2 provid$
  0"o (! c.tries b "! is "s ob/acle 6t
  c.try provid+ x1 ! o!r c.try may
  provide ! cov]age if xs laws p]mit4 ,a
  p]son :o is cov]$ 0"o (! c.tries &1 2c
  (a simil> agree;t )a ?ird c.try1 is al
  cov]$ 9 respect (! same "w 0! o!r
  c.try or 0! ?ird c.try1 may 2 exempt$
  0! f/ c.try4
#i4 ,ea* c.try w issue 8c]tificates (
  cov]age40 ,^! w 3firm t a "picul> "w]
  is cov]$ "u ! social secur;y laws ( t
  c.try 9 respect (a "picul> employ;t4
  ,! c]tificate may 2 us$ 6claim an
  exemp;n f 3tribu;ns "u ! laws (! o!r
  c.try 9 respect (! same employ;t or
  activ;y4 ,"w]s %d note t ,canada w n
  norm,y issue c]tificates ( cov]age "u
  ! ,canada ,p5.n ,plan 6resid5ts (   #f
                 #hd-f               a#c
  ,canada 9 respect ( "w d"o 9 ,canada
  or "w d"o 9 ! ,unit$ ,/ates dur+
  visits "! ( six mon?s or less4 ,see
  #ab 2l = details on h[ 6obta9 a
  c]tificate 9 o!r circum/.es4
#aj4 ,9 cases ":1 z 9dicat$ abv1 a
  p]son's cov]age dep5ds on ! c.try (
  resid;e1 pro#ms may >ise if "! is
  unc]ta9ty ab ": ! 9dividual ord9>ily
  resides4 ,": "! is a di6];e ( op9ion
  2t ! au?orities (! two c.tries :
  results 9 dual cov]age or no cov]age1
  or ": "! is a di6];e ( op9ion 2t ! "w]
  &! employ] or ! au?orities ( "o (!
  c.tries1 : is likely 6jeop>dize !
  "w]'s cov]age1 ! "w] may reque/ a rul+
  3c]n+ ! resid5cy /atus4 ,a p]son :o
  requires a rul+ %d apply 6! au?orities
  (! c.try ( : ! 9dividual claims 6be a
  resid5t1 z describ$ 9 #ab 2l4 ,2f
  issu+ a rul+1 ! au?orities (! two
  c.tries 3sult ) "o ano!r &! rul+ w
  "!=e reflect _! -mon posi;n4
                                      #g
                 #hd-f               b#c
#aa4 ,rul+s may al 2 obta9$ 9 !
  circum/.es describ$ 9 #g abv1 :5 "! is
  unc]ta9ty ab : (! employ;t rules
  applies4 ,norm,y1 ? is expect$ 6o3ur
  only :5 a p]son moves f ! c.try 9 : !
  activ;y is 3sid]$ 6be self-employ;t &
  2comes a resid5t (! o!r c.try ": x is
  reg>d$ z employ;t4 ,a rul+ wd probably
  2 use;l only if "! 0 unc]ta9ty ab :e!r
  ! =m] c.try's cov]age wd 3t9ue4 ,!
  rul+ %d 2 reque/$ f ! =m] c.try z
  \tl9$ 9 #ab 2l4
#ab4 ,reque/s =a c]tificate ( cov]age "u
  ! ,canada ,p5.n ,plan 7see #i abv7 or
  = an ext5.n ( cov]age "u ! ,canada
  ,p5.n ,plan 7see #c abv7 may 2 a4ress$
  to3
--------------------------------------#d
  ,a3.t+ & ,collec;ns ,divi.n
  ,de"p;t ( ,n,nal ,rev5ue1 ,tax,n
  #hge ,h]on ,road
  ,ottawa1 ,ont>io
  ,canada ,k#a;,a #j;,l#h
                                      #h
                 #hd-f               a#d
  ,! ,a3.t+ & ,collec;ns ,divi.n w al
  a3ept reque/s = rul+s 9 ! circum/.es
  describ$ 9 #aj & #aa abv1 ": a "w]
  claims 6be a resid5t ( ,canada &/or
  expects 6be cov]$ 0! ,canada ,p5.n
  ,plan4
#ac4 ,reque/s = c]tificates1 ext5.ns &
  rul+s 3c]n+ ,unit$ ,/ates cov]age %d 2
  s5t to3

  ,social ,secur;y ,adm9i/r,n
  ,9t]n,nal ,program ,policy ,/aff
  #aajd ,we/ ,hi<rise
  #fdja ,secur;y ,b\lev>d
  ,baltimore1 ,m>yl& #babce
  ,u4,s4,a4
  
#ad4 ,reque/s t >e 9adv]t5tly s5t 6!
  wr;g c.try's ag5cy w norm,y 2 =w>d$ 6!
  appropriate ag5cy4 ,6avoid 3fu.n1 "w]s
  >e ask$ n 6a4ress bo? ag5cies ab !
  same matt]4

                                      #i