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Foreign tax credit on capital gain

Kamelca

Member
Jul 12, 2021
10
5
Hello,

Could you please help me determine the Foreign tax credit for a foreign property sale.
Property purchased in 2016 at the price of $30000
Became resident in 2020 and the FMV at that time was about $50000
Property sold in 2024 at the price of $90000.
Capital gain in the foreign country is originally $60000 (90000-30000) but it was reduced to $30000 because of the number of years of ownership.

Foreign tax paid = $3000 for the $30000 reduced capital gain calculated.
Capital gain in Canada (From date of residency)= $40000.

How much of the foreign tax credit can be claimed? the full $3000, although there is difference between how the capital gain is calculated between the two countries (One considers the reel purchase price and Canada considers the FVM on the residency date)?
Or is there a formula to calculate this? I looked for resources but couldn't find any.

Thank you in advance.