Tax was withheld abroad at the full rate, how do I recover it?
By assembling a claim in the country that took the tax, which means putting four things in one place: evidence of the payment itself, the slip or certificate showing what was deducted, the treaty basis you are relying on, and proof of where you are resident for tax. Which route carries that claim depends on the country. In one it is a return, in another a standalone refund application, in a third an amended slip from the payer. The evidence is much the same in each case; the procedure, the office and the limitation period are not, and that is what makes this a country-by-country project rather than one claim.
Do I reclaim over-withheld foreign tax on a return or separately?
It depends entirely on the country that withheld. Some treat the non-resident's return as the vehicle, so the over-deduction is set against the liability once it has been computed properly, and the excess comes back through the assessment. Others run a standalone refund procedure that sits outside the return system altogether. Others again expect the payer to correct what it reported, which makes an amended slip the first step rather than anything you file yourself. Establishing which of those applies before assembling anything is worth doing first, because the three routes want similar evidence presented in different shapes, to different offices.
My slip shows more tax withheld than it should. Can it be corrected?
Sometimes the cleanest correction is at source rather than through a claim of your own. Where the withholding was wrong because the payer applied its default rate to a payment that qualified for a treaty rate, the payer can often amend what it reported, and an amended slip resolves the mismatch without a separate recovery. Where the payment has already been reported and the period closed on the payer's side, that door tends to shut and the claim becomes yours to make. Either way the slip is evidence you will need, so obtain a copy before deciding the route.
How long do I have to claim back over-withheld tax abroad?
Each country sets its own limitation period, and they do not line up. This is the part of a cross-border recovery that catches people out, because a claim comfortably in time in one jurisdiction can already be out of time in the other, on the same income for the same year. We check the limitation position before any documents are gathered, since it decides whether there is a claim to build at all and in what order the countries should be approached. Where a period has genuinely run, the honest answer is that the money is gone and the effort belongs upstream instead.
What documents does a treaty refund claim need?
The payment evidence, the slip or certificate recording what was deducted, the treaty article you say applies, and proof of residence for tax purposes, assembled together rather than sent in instalments. A claim that arrives incomplete is not so much refused as parked, and the correspondence that follows can outlast the limitation period in the country concerned. The other reason to assemble first is that gaps become visible while they can still be closed: a missing residency certificate, or a slip carrying the wrong identifier, is far easier to fix while the payer still has the file open.
Can I stop the over-withholding on future payments instead?
Yes, and that is nearly always the better project. Recovering tax already taken is a claim in someone else's system, on their timetable, under their limitation period. Getting the documentation right before the next payment, which means residency evidence in the payer's hands, the treaty position stated, and whatever certificate or declaration that country's rules call for, costs a fraction of recovering downstream. Where there is both a historical over-deduction and a continuing contract, we take the two in that order: fix the withholding on what is still to be paid, then pursue what has already gone.
How do I report the sale of a foreign property?
On your residence-country return, as a disposition, with proceeds and cost base converted at the rates for their own dates. Separately, the country where the property sits may require its own return and may hold back tax at closing until a clearance or certificate is issued — Canada does this for a non-resident vendor, and the United States withholds on a foreign seller of US real property. Those steps have their own deadlines, often before closing. See clearance certificates on a property sale.
What is FAPI, and how does it differ from GILTI?
Canada's foreign accrual property income taxes a Canadian shareholder currently on the passive income of a controlled foreign affiliate — interest, rent, royalties, certain gains — with a deduction that recognises foreign tax already paid on it. GILTI comes at the problem from the opposite side: it targets active income above a return on tangible assets. A group with both a Canadian and a US shareholder can therefore be inside both regimes on different slices of the same profit. See GILTI against FAPI.
