Records to collect
- T1 return and notice of assessment
- T-slips and tax-payment records
- Province-specific tax breakdown
- Indian source-level computation
NRIs of Canada
Canadian foreign tax credit and Form 44 (formerly Form 67) for returning NRIs
Canadian federal and provincial amounts should be reconciled to income taxable in India and to the relevant treaty category. The indicative Indian credit cannot exceed the Indian tax attributable to the represented foreign source.
Reviewed for Tax Year 2026-27 on 2026-08-25.
Calculate the indicative FTC ceilingStart here
Three things to do before relying on an answer
1. Begin with your facts
Determine Indian residence
2. Keep the evidence ready
T1 return and notice of assessment • T-slips and tax-payment records
3. Treat this as a planning path
Use the workflow and official links to verify the rule, form and date that apply to you.
Planning workflow
- 1Determine Indian residence
- 2Map calendar-year Canadian amounts to the Indian year
- 3Calculate the credit ceiling source by source
- 4Complete Form 44 (formerly Form 67) and retain CRA evidence
NRIs of Canada
Local records and terms to keep visible
- CRA federal reporting and province-specific tax context
- RRSP, RRIF and other eligible Canadian retirement accounts
- CAD-to-INR conversion and foreign-tax-credit evidence
Official sources for Canada
Open the primary sources and verify the provision, form, treaty article and effective date that apply to your facts.
More answers for NRIs of Canada
Questions to answer before you act
Canadian federal and provincial amounts should be reconciled to income taxable in India and to the relevant treaty category. The indicative Indian credit cannot exceed the Indian tax attributable to the represented foreign source.