409 – Foreign tax credit (Schedule E)

You can claim a foreign tax credit on your business or non-business income if you meet both of the following conditions:

  • You were resident in Québec on December 31, 2017, or on the day you ceased to reside in Canada in 2017.
  • You paid, on the income in question, income tax to the government of a foreign country or of a political subdivision of a foreign country, or you paid a similar contribution to certain international organizations.

To calculate the amount of your credit, complete form TP-772-V, Foreign Tax Credit.

Your foreign tax credit on non-business income cannot exceed the result of the following calculation: the total foreign income tax paid on your non-business income, minus the foreign tax credit granted by the Canada Revenue Agency on that income.

Foreign income tax paid on non-business income may be shown in box G of your RL-3 slip, box 17 of your RL-15 slip, box L of your RL-16 slip or box H of your RL-25 slip.

Foreign income tax paid on business income may be shown in box 18 of your RL-15 slip or box K of your RL-16 slip.

Form to enclose

Enclose a separate copy of form TP-772-V, Foreign Tax Credit, for each country to which you paid income tax.

Foreign income tax paid on split income of a child

If you are claiming a deduction for split income of a child on line 295 and you paid foreign income tax on the income entitling you to the deduction, contact us.

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