07 March 2007
Our client's brother was a Canadian resident. He recently died and under his will his assets were transferred to our client, who is a UK resident. The assets included a lump sum death benefit from his Canadian pension scheme and, on payment of this to our client, a withholding tax of 25% was deducted under the Canadian income tax rules. We applied to the Canada Revenue Agency (CRA) for this to be refunded to our client on the grounds that the UK has a double taxation treaty with Canada.
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