Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
, see all updates

DT Agreements: Canada - Income from a UK source paid to a resident of Canada

Application/claim forms

Individuals resident in Canada should use:

  • form Canada/Individual to claim relief from UK income tax on UK source interest, royalties, pensions and annuities
  • form CAN 2/Individual/Credit to claim part-payment of tax credit on dividends paid by UK companies paid before 6 April 1999..

Companies resident in Canada should use:

  • form Canada/Company to claim relief from UK income tax on UK source interest and royalties
  • form CAN 2/Company/Credit to claim part-payment of tax credit on dividends paid by UK companies before 6 April 1999