taxation of CPP OAS and Social Security when living in

Remember that under Article XVIII (5) (a), the Social Security
received by a resident of Canada from the United States is ONLY
TAXABLE IN CANADA.
Under XVIII (5) (b), CPP and OAS received from Canada by a resident of
the United States is only taxable in the United States as follows:
5.  Benefits under the social security legislation in a Contracting
State (including tier 1 railroad retirement benefits but not including
unemployment benefits) paid to a resident of the other Contracting
State shall be taxable only in that other State, subject to the
following conditions:
  (a) a benefit under the social security legislation in the United
States paid to a resident of Canada shall be taxable in Canada as
though it were a benefit under the Canada Pension Plan, except that 15
per cent of the amount of the benefit shall be exempt from Canadian
tax; and
  (b) a benefit under the social security legislation in Canada paid
to a resident of the United States shall be taxable in the United
States as though it were a benefit under the Social Security Act,
except that a type of benefit that is not subject to Canadian tax when
paid to residents of Canada shall be exempt from United States tax.
  For Canada put the GROSS US FICA on line 115 and deduct 15% at line
256.
  You can also claim the $1,000 pension income deduction against the
US FICA (social security) on line 314.
  Answers to this and other similar  questions can be obtained free on
Air every Sunday morning.
  Every Sunday at 9:00 AM on 600AM in Vancouver, Fred Snyder of Dundee
Wealth Management and I, David Ingram  host a LIVE talk show called
"ITS YOUR MONEY"
  Those outside of the Lower Mainland will be able to listen on the
internet at
  www.600AM.com
  Local calls are taken at (604) 280-0600 and Long Distance calls (BC
only) are taken at 1( 866) 778-0600
  Callers to the show are invited to attend free seminars on financial
planning with such specialities as deductible mortgage interest. They
are held at Fred Snyder's Office at 1764 West 7th in Vancouver - (604)
731-8900 for more information.
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  ============================
  This from "ask an income tax and immigration expert" from
www.centa.com or www.jurock.com or www.featureweb.com. David Ingram
deals on a daily basis with expatriate tax returns with:
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the United States, Canada, Mexico, Great Britain, the United Kingdom,
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Vincent, Grenada,, Virgin Islands, US, UK, GB, and any of the 43
states with state tax returns, etc. Rockwall, Dallas, San Antonio and
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  Denmark, Finland, Sweden Norway Bulgaria Croatia Income Tax and
Immigration Tips, Income Tax and ImmigrationWizard Income Tax and
Immigration Guru Income Tax and Immigration Consultant Income Tax  and
Immigration Specialist Section 216(4) 216(1) NR6 NR-6 NR 6
Non-Resident Real Estate tax specialist expert preparer consultant
expatriate anti money laundering money seasoning FINTRAC E677 E667
4789 4790 TDF-90 Reporting $10,000 cross border transactions
  =========================
  David Ingram's US/Canada Services
  US / Canada / Mexico tax, Immigration and working Visa Specialists
  US / Canada Real Estate Specialists
  4466 Prospect Road
  North Vancouver,  BC, CANADA, V7N 3L7
  Res (604) 980-3578 Cell (604) 657-8451
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  Email to taxman at centa.com
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