In addition, your employer must indicate whether you remain an employee of the U.S. company while working in Canada or if you become an employee of the U.S. company`s subsidiary in Canada. If you become an employee of an affiliate, your employer must indicate whether the U.S. entity has entered into an agreement with the IRS pursuant to Section 3121(L) of the Internal Revenue Code to pay U.S. social security taxes for U.S. citizens and residents of the affiliate, and if so, the effective date of the agreement. A certificate of coverage issued by one country serves as proof of exemption from social security taxes on the same income in the other country. Generally, you only need a certificate if you work more than 183 days per calendar year in the other country. If you have been in the other country for 183 days or less, a certificate is not required unless the other country requires you to obtain one.

Prior to the agreement, employees, employers, and self-employed individuals could, under certain circumstances, be required to pay Social Security taxes in the United States and Canada for the same work. If you have changed your name, you must notify the Canada Revenue Agency (CRA) as soon as possible to ensure that your tax records accurately reflect your new name. The procedure for notifying the CRA of a name change is different depending on whether the change was only your first or last name – or if you changed both your first and last names. For more information, see this CRA link: Update your CRA information: Change your name. Changing a taxpayer`s surname is quite common, especially for women who marry in provinces other than Quebec. Name changes are also quite common and occur for a variety of reasons. Advising the CRA on changing your first or last name is a simple process. If you have only changed your first or last name, you must call the CRA at 1-800-959-8281. If your first and last name have changed, you must send the CRA an official document indicating the change, such as a change of name certificate or court order. You`ll also need to include a signed letter stating your old names, new names, and Social Security number. If your name has changed due to marriage, divorce or any other reason, it is important to update your tax records with the Canada Revenue Agency. This will help you ensure that all the benefits to which you are entitled reach you without any problems.

The table below shows whether your work falls under the U.S. or Canadian social security system. If you fall under U.S. Social Security, you and your employer (if you are an employee) must pay U.S. Social Security taxes. If you are subject to the Canadian system, you and your employer (if you are an employee) must pay Canadian social security contributions. The “Certificate of Coverage” explains how to get a form from the country where you are insured that proves that you are exempt in the other country. For the US, the agreement covers Social Security taxes (including the US part of Medicare) and Social Security benefits for pensions, disabilities and survivors. It does not cover benefits from the U.S.

Medicare program or the Supplemental Security Income program. For Canada, the Agreement applies to the Pension Program and the Canada Pension Plan. The agreement with Québec applies to the Québec Pension Plan. NOTE: As shown in the table, a U.S. worker employed in Canada can only be covered by U.S. Social Security if they work for a U.S. employer. A U.S. An employer includes a corporation incorporated under the laws of the United States or a state, a partnership if at least two-thirds of the partners are resident in the United States, a person located in the United States, or a trust if all trustees are located in the United States. The term also includes a foreign subsidiary of a U.S. employer if the U.S. employer has entered into an agreement with the Internal Revenue Service (IRS) pursuant to Section 3121(l) of the Internal Revenue Code to pay Social Security taxes for U.S.

citizens and residents employed by the subsidiary. If you change your first and last name, send the following documents by mail or fax to your tax office: You can also change your name by mail or fax. You will need to provide documents if you have already changed your name. Write a letter saying: If you work as an employee in the United States, you are generally covered by the United States, and you and your employer pay Social Security taxes only in the United States. If you work in Canada as an employee, you are generally covered by Canada, and you and your employer pay social security taxes (contributions) only in Canada. If you are self-employed and generally have to pay Social Security taxes to the U.S. and Canadian systems, you can find your exemption from one of the taxes. The certificate of coverage you receive from one country indicates the effective date of your exemption from paying social security taxes in the other country.

Typically, this is the date you started working in the other country. While you can change your marital status through your CRA account, you cannot change your name through the online portal. Please let us know as soon as possible if your name changes. If you change your name with the CRA, your name will not change in all branches of government. If you want other departments or agencies to be informed, such as Service Canada or provincial authorities, you should contact them directly. If you are changing only your first or last name, you must call 1-800-959-8281 to notify the CRA of your name change. Social Security Administration Office of Data Exchange, Policy Publications, and International Negotiations 4700 Annex Building 6401 Security Blvd. Baltimore, MD 21235 U.S.A. The CRA does not accept name changes by email or online, even on the “My Account” platform.

To justify an exemption from mandatory coverage and taxes under the Canadian system, your employer must apply for a certificate of coverage (Form USA/CAN 101 or USA/QUE 101) in the United States. at this address: If, on the other hand, your employer sends you from one country to work for that employer or an affiliate in the other country for five years or less, you will continue to be covered by your home country and exempt from coverage in the other country. For example, if a U.S. company sends an employee to Canada to that employer or an affiliate for up to five years, both the employer and employee will continue to pay only U.S. social security taxes and will not have to pay in Canada. Even if your profession (e.g. truck driver or professional athlete) requires you to make frequent short trips from one country to another over a period of more than five years, each trip can be considered separately so that you are only covered by the country from which you are assigned.