CRA will accept alternatives to a foreign notice of assessment to evidence the foreign tax liability for foreign tax credit purposes

CRA indicated that when it is reviewing a foreign tax credit claim in a Canadian return, it requires confirmation of the final tax liability to the foreign tax authority.

It indicated that it understands that a notice of assessment, transcript, or other official document from the tax authority, indicating the final foreign tax liability, is not always available, in which case it will generally accept proof of payment of tax, or receipt of refund, from the foreign tax authority. Proof of payment can include bank statements, cancelled cheques, or official receipts, provided that they clearly indicate that the payment was made to (or received from) the applicable tax authority, the amount of the payment, the taxation year to which it relates, and the date of payment.

Neal Armstrong. Summary of 20 June 2023 STEP Roundtable, Q.18 under s. 126(1).