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New Member
posted Aug 7, 2021 8:08:41 AM

Discuss foreing tax credit

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1 Replies
Level 2
Aug 12, 2021 2:40:10 PM

Thank you for your question!

 

What is the T2209 form?

Called the Federal Foreign Tax Credit form, it is used to calculate how much you can deduct from your federal tax.

Who can claim the Federal Foreign Tax Credit?

If you declared foreign income, and if you had to pay business or non-business taxes on that income in a foreign country, you can claim the Federal Foreign Tax Credit. If you paid foreign taxes to more than one country and they were more than $200, calculate them separately before adding the totals on the CRA’s T2209 form.

Are contributions to foreign public pension plans eligible for the Federal Foreign Tax Credit?

They are considered non-business income tax and they are eligible because you had to make them under the legislation of the foreign country and you will probably not benefit financially from your contribution because your employment was temporary and for a short period of time.

What about FICA?

Under U.S. law, the Federal Insurance Contributions Act, all employees have to pay payroll tax. FICA payments are eligible for foreign tax credits.

Do I have to make the calculations in Canadian dollars?

Yes. Any foreign dollar entries are to be converted into CDN$, using the conversion rate at the time of the transaction. Here is the Bank of Canada Currency Converter.

Is there a provincial foreign tax credit?

Yes and it is available if the federal foreign tax credit on non-business income is less than the tax you paid to a foreign country. If that is the case, and you were not a resident of Québec on December 31, you can claim a provincial or territorial foreign tax credit on the T2036 tax form, provincial foreign tax credit. Here is a complete list of “provincial & territorial tax credits” from the CRA.

Are all countries considered the same way?

No, certain countries have signed tax treaties with Canada and tax treatment varies.

For more information on Foreign Tax Credits, review this link from TurboTax.

Use our Free Canadian Tax Software to help ensure you don’t miss any of the deductions or credits you deserve. It’s Easy, fast and 100% accurate, guaranteed. For more info on TurboTax Free, click here.

 

For more information please visit TurboTax's blog

 

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