T2036 - fill out and auto calculate/complete form online

Canada Revenue
Agency

Agence du revenu
du Canada

Protected B when completed

Provincial or Territorial Foreign Tax Credit

Use this form to calculate the foreign non-business income tax credit for 2024 that you can deduct from the income tax
payable to the province or territory you resided in at the end of the tax year.

This form does not apply to residents of Quebec.
If you must pay minimum tax and you were a resident of Manitoba, you cannot claim a provincial foreign tax credit.

Before you complete this form, calculate your federal foreign tax credit by using Form T2209, Federal Foreign Tax Credits. If
the amount of the federal foreign non-business income tax credit you are entitled to deduct is equal to the foreign non-business
tax you paid, your provincial or territorial foreign tax credit would be zero. As a result, you do not have to complete this form.

If you paid tax to more than one foreign country, and the total of the non-business income taxes that you paid to all foreign
countries was more than $200, do the calculation on a separate form for each country in Canadian dollars. Enter the total on
this form.

Country or countries for which you are making this claim:

Enter the amount from line 43100 of Form T2209.

Enter the amount from line 3 of Form T2209.

If you must pay minimum tax for 2024, see the note

–

Line 1 minus line 2

Net foreign

non-business income (1)

Provincial or territorial

Net income (2)

tax otherwise payable (3)

Enter whichever amount is less: line 3 or line 4.

The amount on line 5 should not be more than the amount entered

Provincial or territorial

on the line for provincial or territorial tax otherwise payable.

foreign tax credit

Enter the total from line 5 (of each form if applicable) on the line for the provincial or territorial foreign tax credit of
Form 428. If you have to pay tax to more than one jurisdiction, enter the amount from line 5 on the applicable line in Part 4,
Section 428MJ of Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions, only for the province or territory
you resided in on the last day of the tax year.

Note

If you must pay minimum tax and you were a resident of British Columbia at the end of the year, enter the amount from line 3
of Form T2209 on line 2.

If you must pay minimum tax and you were a resident of Ontario at the end of the year, follow the instructions that apply to
your situation:

•

If the total non-business income taxes you paid to all foreign countries is $200 or less, calculate the ratio of the amount
from line 1 over the sum of the amount on line 1 of this form and the amount on line 118 of Form T691, Alternative
Minimum Tax, and enter the product of this ratio and the special foreign tax credit (line 121 of Form T691) on line 2;
otherwise

•

For each country, calculate the ratio of the amount from line 1 for that country over your total foreign taxes paid for 2024
(for example, the sum of (i) the amount on line 117 of Form T691 divided by 66.6666% and (ii) the amount on line 118 of
Form T691), and enter the product of this ratio and the special foreign tax credit (line 121 of Form T691) on line 2 of the
sheet for that country.

If you must pay minimum tax and you were a resident of another province or territory at the end of the year, enter the part of
special foreign tax credit (line 121 of Form T691) that relates to non-business income taxes you paid to a foreign country for
2024 on line 2.

T2036 E (24)

(Ce formulaire est disponible en français.)

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