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Canada Revenue
Agence du revenu
du Canada
Federal Foreign Tax Credits  
Use this form to calculate the amount you can deduct from your federal tax for 2023. If this claim is for a year before 2023,
go to canada.ca/cra-forms to get a previous version of this form.
You can claim this credit if you were resident in Canada at any time in the tax year and you had to include, on your Canadian
return, income sourced from a country other than Canada for which you paid non-business or business taxes to that foreign
Send only one Form T2209 per tax year. If your total foreign taxes paid to all foreign countries was more than $200, calculate
the total foreign taxes paid for each foreign country on a separate sheet and enter the total on this form.
For more information, see Income Tax Folio S5-F2-C1, Foreign Tax Credit.
Country or countries for which you are making this claim:   
Federal non-business foreign tax credit
  Non-business income tax paid to a foreign country (1)  43100 • 1
  Net foreign
  non-business income(2)  43300   Basic federal tax(4)    =  2
  Net income(3)    X  
  Enter whichever amount is less:    
  line 1 or line 2. Federal non-business foreign tax credit    3
Federal business foreign tax credit
  Business income tax paid to a foreign country (5) for the year, plus any unused foreign tax credits
  for that country for the 10 years (6) before, and the 3 years after this year 43400 • 4
  Net foreign
  business income (7) 43900   Basic federal tax(8)    =  5
  Net income (3)   X  
  Federal surtax on income you earned outside Canada: amount from line 10 of Part 2 of
Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions, or 48% of the amount from
line 42900 of your return. Enter the amount that applies to the country or countries you identified at
  the top of this page.   + 6
  Add lines 5 and 6.   = 7
  Add basic federal tax (8) and the amount from line 6   8  
  Enter the amount from line 3, if any   9  
  Line 8 minus line 9   = 10
  Enter whichever amount is less:    
  line 4, 7 or 10. Federal business foreign tax credit    11
Federal foreign tax credit
  Add lines 3 and 11. Federal foreign tax credit    12
  The amount on line 12 should not be more than the amount on line 42900 of your return.
  Enter the amount from line 12 on line 40500 of your return.
(1) Non-business income tax paid to a foreign country
(2) Net foreign non-business income
(3) Net income
(4) Basic federal tax
(5) Business income tax paid to a foreign country
(6) Unused business foreign tax credits
(7) Net foreign business income
(8) Basic federal tax
For detailed information, please read the description on T2209
T2209 E (23) (Vous pouvez obtenir ce formulaire en français à www.arc.gc.ca/formulaires ou en composant le 1-800-959-7383.)