DT4603 - Double Taxation Relief Manual: Guidance by country: Canada: Admissible taxes

The following Canadian taxes are admissible for credit in the UK under the convention:

a) Admissible for credit under the agreement

  • income taxes imposed by the Government of Canada
  • Tobacco Manufacturers’ Surtax

b) Admissible for unilateral relief

The following taxes levied by the Canadian provinces are admissible for unilateral relief under the convention:

Alberta

  • freehold mineral rights tax, provincial income tax

British Columbia

  • provincial income tax
  • mining tax
  • logging tax

Manitoba

  • provincial income tax including the additional hospital services tax

New Brunswick

  • provincial income tax
  • mining tax

Newfoundland

  • provincial income tax
  • mining tax

Nova Scotia

  • provincial income tax
  • mining tax

Ontario

  • provincial corporation tax on company profits
  • provincial income tax
  • mining tax
  • corporate minimum tax (All claims for credit for this tax must be submitted to the Tax Treaty Team)

Prince Edward Island

  • provincial income tax.

Quebec

  • provincial corporation tax on company profits
  • provincial income tax on individuals
  • mining tax
  • logging tax

Saskatchewan

  • provincial income tax
  • mining royalty tax

c) The following Canadian taxes are inadmissible in the UK under the convention:

Federal taxes

  • taxes on capital
  • large corporations tax (Federal) and any other taxes on capital
  • place of business taxes
  • petroleum and gas revenue tax
  • taxes based on a percentage of premiums received by insurance companies

Provincial taxes

Alberta

  • oil and gas conservation tax