HMRC internal manual

Double Taxation Relief Manual

DT4613 - Double Taxation Relief Manual: Guidance by country: Canada: Alimony and similar payments

Alimony or maintenance paid by a resident of Canada to a divorced or separated wife or to any of their children is exempt from Canadian tax if the recipient is a resident of the United Kingdom (Article 17(5)). Any United Kingdom resident recipient who has suffered Canadian withholding tax on any such payments should be advised to claim repayment of the tax following the procedure set out in DT4618. No credit can be given for any Canadian tax withheld against the United Kingdom tax on such income.