The foreign earned income exclusion allows a bona fide resident of Canada or must be living in Canada for at least 330 days out of the last 12 months to exclude foreign earned income (T4 or self-employment income) on their U.S. return.
Another way to avoid double taxation is by claiming a foreign tax credit on Form 1116 of your U.S. return for taxes you pay to Canada. Foreign tax credits can be carried forward for ten years.
If you are a Canadian citizen and resident, and receive Social Security benefits from the U.S., these benefits are taxable only in Canada. If you are a Canadian resident but a U.S. citizen receiving U.S. social security benefits they are excluded on your U.S. return and taxable on your Canadian return.
