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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Canada: Relief from Canadian tax

Claims for refunds of any Canadian tax paid are to be made to the Canadian authorities as follows

a) tax on interest, dividends and patent royalties on form NR7-R, copies of which can be obtained from the Canadian Revenue Agency website, within two years of the end of the year of assessment for which the Canadian tax was paid.

b) tax on other income by letter to the appropriate District Taxation Officer or, if that is not known, to the Department of National Revenue-Taxation, 875 Heron Road, Ottawa 8, Ontario KlA OL8, Canada.