Revenue Canada has completed processing the majority of 1996 reassessments for those recipients of U.S. social security benefits who benefit from the treaty change. The department is already working with the Internal Revenue Service to obtain details of the taxes withheld on 1997 social security benefits and will begin processing the 1997 refunds for eligible recipients as soon as this information is available.
In the House of Commons on May 4th, 1998. See this statement in context.