CRA confirms that EU withholding is ineligible for foreign tax credits

CRA confirmed its position in 2013-0500491E5 that, as the EU is an international organization rather than a foreign government, withholding taxes levied by the EU on pensions paid to a Canadian resident are not eligible for a foreign tax credit.

Neal Armstrong. Summary of 8 December 2016 Internal T.I. 2016-0634231I7 under s. 126(1).