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