Foreign Tax Credit

You can claim a non-refundable tax credit on your business or non-business income if you paid one of the following:

  • income tax to the government of a foreign country or of a political subdivision of a foreign country
  • a similar contribution to certain international organizations

To be eligible for this tax credit you must have been resident in Québec on December 31 of the year covered by the claim (or the day you ceased to reside in Canada).

To calculate the amount of the credit you are entitled to, complete form TP-772-V, Foreign Tax Credit.

For more information, see the instructions for line 409 in the guide to the income tax return (TP-1.G-V).

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