Please Mr Taxman, just tell me what I need to do!
March 8, 2007 7:38 AM   Subscribe

How do I calculate my foreign tax credit on my Canadian tax return?

Ok... I'm a Canadian national, with residential ties to Canada (car, bank accounts, etc because I'm moving back there in June), worked in Ireland for all of 2006. I'm trying to do my Canadian taxes, and I was using QuickTaxWeb, except that they don't seem to calculate my foreign tax credit for me. I've tried figuring it out, but the wording on the tax guides with respect to this particular value is SO CONFUSING. But basically, it comes down to this:

1) I had zero Canadian income.
2) I paid taxes here in Ireland.
3) I fully intend to pay my proper Canadian tax bill, if any.

I know that Canada and Ireland have a tax treaty to avoid double dipping, but I can't seem to figure out my foreign tax credit amount - or do I not get a foreign tax credit due to the tax treaty with Ireland? It's really quite confusing.

As it stands, QuickTaxWeb is currently telling me that I owe $600 in provincial tax, but nothing in federal tax. If that's the case, then so be it, but it doesn't seem like my return is correct with no value put in for my foreign tax credit. Added on top of that, my RRSP contribution for the year (only $600, but better than nothing) doesn't seem to have any effect on the amount that I owe/get back, which doesn't seem right either.

Any help would be GREATLY appreciated!
posted by antifuse to Work & Money (4 answers total)
 
Response by poster: Also, I should note that looking at the Ernst & Young Tax calculator for 2006, I underpaid based on my income by $843. I'm in Ontario, as well.
posted by antifuse at 7:47 AM on March 8, 2007


Before I start, I am neither a lawyer, nor an accountant, nor anyone with any real experience in this area. But I am (for the time being) dealing with filing taxes in 2 countries.

Here is the Canada-Ireland tax treaty. You should probably read it.

The treaty depends on what kind of income you have. "Independent personal services" are detailed in article 14 and "dependent personal services" (e.g. being a salaried employee) in article 15. Other kinds of income are in other sections. The tax treatment you get depends on what kind of income you're receiving.

The gist of the bit for salaried employees seems to say that if you a) earned your income in Ireland, b) were NOT resident in Canada for an aggregate 183 days in any 12-month period that starts or ends in the last tax year, and c) earned your money from an employer resident in Ireland, your income is taxable only in Ireland.

If you're performing "professional services or other activities of an independent character", they're taxable in Ireland only insofar as you have a fixed base in Ireland.

Since there is a Canada-Ireland tax treaty, this page would seem to suggest that you deduct any income taxable in Ireland on line 256 of your Canadian tax return, and not on lines 431 and 433 as part of the federal foreign tax credit.

Hope this helps.
posted by goingonit at 11:21 AM on March 8, 2007


Why don't you just file taxes in Ireland, and file $0 income in Canada?
posted by blue_beetle at 11:24 AM on March 8, 2007


Response by poster: Blue_beetle: as I understand the law, the fact that I still have residential ties in Canada (car, etc) means that I am *required* to file my taxes in Canada.

Thanks for those links goingonit - I'll check those out as well.
posted by antifuse at 12:56 AM on March 9, 2007


« Older Why do orange chicken vapors make me cough?   |   Where can i find an *affordable* copy of the film... Newer »
This thread is closed to new comments.