Foreign tax credit – Personal income tax

• Federal: Line 40500
• Provincial or territorial: Applicable line of Form 428 (except Quebec)
• Tax year: 2025| Prior tax years: 2024 and earlier

You may be able to claim the foreign tax credit if you paid foreign income or profit taxes on income you earned outside Canada and reported on your Canadian tax return. 

A tax treaty with another country may affect whether you are eligible for this credit.

On this page

• Who can claim the foreign tax credit
• How much you can claim
• How to claim this credit
• References

Who can claim the foreign tax credit

Generally, you can claim the foreign tax credit if:

• You were a resident of Canada at any time in the year
• You included on your Canadian tax return income from sources outside Canada that you paid non-business or business taxes on to a foreign country

How much you can claim

The amount you can claim depends on:

• The type and source of the foreign income you reported
• The amount of eligible foreign income taxes paid on that income

Convert your foreign income to Canadian dollars

Foreign income and foreign taxes must be converted to Canadian dollars. Use the Bank of Canada exchange rate in effect on the day these amounts arose. If you received a monthly pension or multiple payments at different times during the year, use the average annual exchange rate. The average monthly rate and the daily rate are available by going to Bank of Canada.

For more information about converting federal foreign income taxes paid, see Income Tax Folio S5-F2-C1, Foreign Tax Credit.

Calculate your foreign tax credit

•  Federal amount for 2025

  Complete Form T2209, Federal Foreign Tax Credits, to calculate your federal foreign tax credits.

  In most cases, for each foreign country, you can claim whichever amount is less:

  • The foreign income tax you actually paid
  • The tax otherwise payable in Canada on your net income from that country

•  Provincial or territorial amount for 2025

  Residents of a province or territory other than Quebec

  If you lived in a province or territory other than Quebec at the end of the year, complete Form T2036, Provincial or Territorial Foreign Tax Credit, to calculate your provincial or territorial foreign tax credit amount.

  Residents of Quebec

  If you lived in Quebec, do not complete Form T2036. Refer to Revenu Quebéc for information on claiming Quebec's foreign tax credit.

How to claim this credit

Claim the foreign tax credit on your federal tax return and your provincial or territorial Form 428.

•  Federal tax return

  Enter the amount from line 12 of Form T2209 on line 40500 of your federal tax return.

•  Provincial or territorial Form 428

  Residents of a province or territory other than Quebec

  If you lived in a province or territory other than Quebec at the end of the year, enter the provincial or territorial foreign tax credit amount from Form T2036 on the applicable line of your provincial or territorial Form 428.

  Province or territory	Form
  Alberta	Form AB428
  British Columbia	Form BC428
  Manitoba	Form MB428
  New Brunswick	Form NB428
  Newfoundland and Labrador	Form NL428
  Northwest Territories	Form NT428
  Nova Scotia	Form NS428
  Nunavut	Form NU428
  Ontario	Form ON428
  Prince Edward Island	Form PE428
  Saskatchewan	Form SK428
  Yukon	Form YK428

  Residents of Quebec

  Province or territory	Form
  Quebec	Refer to:  Revenu Québec

Supporting documents

 Electronic filing

Keep your supporting documents in case the CRA asks to see them later.

 Paper filing

Attach the following documents to your paper return:

• your completed Form T2209

• official receipts showing the foreign taxes you paid

• a note explaining your calculations

If you paid taxes to the United States, also attach:

• your W-2 information slip

• U.S. 1040 return

• your U.S. tax account transcript

• any other supporting documents that apply

Documents in other languages

If any of your documents are in a language other than English or French, the CRA needs:

• a copy of the original documents written in the foreign language

• an acceptable English or French translation

  What is an acceptable translation

  To be acceptable, the translation must include the signatory's name, printed in the Latin alphabet, and meet one of the following conditions:

  • It is certified by an official with the authority to administer an oath or solemn declaration (commissioner of oaths, notary public, or lawyer) unless it was done by a translator who is a member in good standing of one of the provincial or territorial organizations of translators and interpreters of Canada
  • It has the seal and signature of an official from the foreign country's embassy, high commission, or consulate confirming it is a true translation
  • It has the signature of a Chartered Professional Accountant confirming it is a true translation
  • It includes a written statement indicating the profession and signature of a teacher, professor, or religious leader confirming it is a true translation

   

  For the translation to be acceptable, the taxpayer's name cannot be the same as the signatory's name.

References

Forms and publications

• Form T2209, Federal Foreign Tax Credits
• Form T2036, Provincial or Territorial Foreign Tax Credit
• Form 5009-C, AB428 – Alberta Tax and Credits
• Form 5010-C, BC428 – British Columbia Tax
• Form 5007-C, MB428 – Manitoba Tax
• Form 5004-C, NB428 – New Brunswick Tax and Credits
• Form 5001-C, NL428 – Newfoundland and Labrador Tax
• Form 5012-C, NT428 – Northwest Territories Tax
• Form 5003-C, NS428 – Nova Scotia Tax
• Form 5014-C, NU428 – Nunavut Tax
• Form 5006-C, ON428 – Ontario Tax
• Form 5002-C, PE428 – Prince Edward Island Tax and Credits
• Form 5008-C, SK428 – Saskatchewan Tax
• Form 5011-C, YT428 – Yukon Tax
• Income Tax Folio S5-F2-C1, Foreign Tax Credit
• Interpretation Bulletin IT-506R ARCHIVED, Foreign income taxes as a deduction from income
• ITNEWS-31R2 ARCHIVED, Income Tax – Technical News, No. 31R2