Финансы в Канаде
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www.canada.ca/en/revenue-agency/services/tax/technical-information/income-tax/income-tax-folios-index/series-5-international-residency/folio-2-foreign-tax-credits-deductions/income-tax-folio-s5-f2-c1-foreign-tax-credit.html#N104BF
in the case of an individual (which includes a trust): foreign income or profits tax in respect of foreign-source income from property, other than real or immovable property, up to an amount which does not exceed 15% of such income as calculated under the Act (that is, the gross income under the Act, not the income net of foreign taxes);
Т.е. для федерального такс кредита максимум - 15% от иностранного дохода. Надо смотреть сколько еще для провинциального.
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оттуда же:
If, for example, a resident of Canada receives income from sources in another country which has been subject to withholding tax at a rate in excess of the rate specified in a treaty between Canada and that country, such excess is not considered to be foreign tax paid for the year for purposes of the foreign tax credit. The maximum credit allowed will be determined on the basis of the treaty rate and the taxpayer should seek a refund of the excess withholding tax from the foreign revenue authorities.
