Stern – Tax Court accepts that foreign tax slips were sufficient to evidence that foreign withholding taxes were payable by the taxpayer

CRA denied the foreign tax credit claims of the taxpayer for German and Swiss taxes withheld from dividends received by her from German and Swiss companies. The Crown argued that it was insufficient for the taxpayer to show that the tax had been withheld and that she was required to produce tax assessments from those countries (which she could not do, because she had not filed tax returns in those countries).

Graham J., in allowing her appeal, found that it was sufficient for her to produce copies of the foreign tax slips. He noted that she recognized that she was not entitled to a credit for German or Swiss tax withheld in excess of the treaty rate of 15%.

Neal Armstrong. Summaries of Stern v. The King, 2026 TCC 131 under s. 126(1) and s. 171(1).