Skip to content
FiscalPlace

Country file · CA

Potential · medium

Canada: recover the withholding tax on your dividends

Every dividend paid from this country loses 25% to withholding tax at source. The tax treaty caps it at 15% for a French resident. The 10-point gap is not lost money: it can be claimed back — with the right forms, within the deadline.

No win, no fee · Pricing 100% public · FR / EN

Tax withheld€2,500
Treaty withholding€1,500
FR–CA tax treaty · 15%
Over-withholding to recover€1,000

Example for €10,000 of gross dividends, French tax resident, before our success fee. Indicative amounts — every claim is verified before filing.

Technical file

The numbers that matter

Both rates, the gap, the form and the time you have left: everything that decides whether a claim is worth opening.

25%

Statutory rate

withheld from non-residents by default

15%

Treaty rate

for a French resident

10 pts

Recoverable gap

2 years

Statute of limitations

from the end of the year of payment

Your deadline to act

2 years

Only 2 years from the end of the calendar year of withholding (form NR7-R): one of the shortest deadlines in our panel.

Compute my exact deadline

The procedure in practice

Form
NR7-R
Competent authority
Canada Revenue Agency (CRA)
Online filing
No
Relief at source
Yes

Relief at source prevents the over-withholding before it exists: the correct rate is applied at payment time. See the relief-at-source service

Data reviewed on 15 June 2026 · Indicative amounts — every claim is verified before filing.

Specifics

What you should know about this country

  • The 2-year deadline is the real Canadian trap: many overpayments expire before the investor even realises a claim was possible.
  • A well-configured broker can apply 15% at source; in practice, multi-custodian accounts often slip through.
  • The procedure is still paper-based: initial file quality strongly drives processing time.

Claim documents

The documents required

What we gather with you. Most of these can be requested online or produced from your brokerage statements.

  • Completed NR7-R form
  • Evidence of dividends and withholding (statements, NR4 slips where applicable)
  • Certificate of tax residence
  • A representation mandate

Frequently asked

Your questions about this country

How long do I have to reclaim the withholding tax on my Canada dividends?

2 years, from the end of the calendar year in which the dividend was paid. Past that point, the over-withholding is permanently lost, with no exception.

Which form do I need for Canada, and who do I file it with?

Form NR7-R, filed with Canada Revenue Agency (CRA). This administration has no e-filing option for this type of claim: filing is done by post.

Can I avoid this withholding at payment time, rather than reclaiming it afterwards?

Yes, in theory: Canada makes relief at source achievable for an individual — avoiding the entire 10-point gap before payment even happens. In practice it requires your broker to pass your tax status all the way to the local custodian — check with them, otherwise the full rate keeps applying regardless.

Is it worth filing a claim for Canada?

It depends on the amount: with a 10-point gap here, it doesn't take much in gross dividends to clear our €39 floor fee per successful claim. Below a few hundred euros of over-withholding, recovery becomes marginal once that fee is deducted. The simulator tells you in two minutes whether your case clears that bar.

Is Canada one of the countries with the most to recover?

Canada ranks 12th out of the 19 countries covered for a French tax resident, with a 10-point gap between the withheld rate and the treaty rate.

Resources

Go further

How much can you recover?

Two minutes, no sign-up: the simulator applies the rates above to your real amounts and shows our fee before you commit to anything.

No win, no fee · Pricing 100% public · FR / EN