If you put it on l040 as other income it will be taxed as ordinary income which it is not. 

If the recipient is a resident of the United States, the benefits:

• are taxable only in the United States,
• are treated as U.S. social security benefits for U.S. tax purposes, and
• are reported on Form 1040, U.S. Individual Income Tax Return (or Form 1040A) on the line on which U.S. social security benefits would be reported.

We have a treaty with Canada and pensions are given special tax treatment, and not treated as ordinary income.