What If CRA Asks For Proof Of Foreign Taxes Paid?

To support your claim for income tax paid to a foreign country send CRA the information that applies to your situation.

Send them a completed Form T2209, Federal Foreign Tax Credits, for each country you paid foreign taxes.

Note: They need the calculations for each country listed on the Form T2209 if the total of foreign
non- business income tax paid is more than $200 or foreign business income tax was paid or if both
situation applies.

Foreign income and final tax liability
Send CRA a copy of the following documents stating your foreign income and final tax liability:
- notice of assessment or statement from the foreign tax authority;
- foreign income tax return and attachments;
- all information slips.

Note: They need to know the type(s) of foreign source income.

If you are unable to send CRA a copy of a notice of assessment, transcript, statement, or other
document from the applicable foreign tax authority stating your foreign income and final tax
liability, CRA will accept proof of payment made to or refund received from foreign tax authority.