This is about the Canadian tax return not the US. My taxpayer is a US resident, living in the US. Decades ago, she lived and worked in Canada and has to take pension payments now and SS. From what I read it seems, all withholding is done in Canada and that is the end of the story, no need to file an income tax return, no option to get any refund. In addition she received about $100 interest income. Does that change anything?Thanks,