Report a 1099-G (past year tax refund) on canadian return?

lanman2000 · Post by **lanman2000** » Sun Feb 28, 2016 11:51 am

I filed in US, California, and Canada last year (2014) and received a refund from California in 2015. It was reported in 2015 on a 1099-G. Do I have to report the amounts in the 1099-G on my Canadian return for 2015?

nelsona · Post by **nelsona** » Mon Feb 29, 2016 9:52 pm

No. This does not meet any of the CRA definitions of income. Of course, you would not have used this refunded amount on your foreign tax credit line on your Cdn return, right?

lanman2000 · Post by **lanman2000** » Tue Mar 01, 2016 9:05 am

Ok that's what I thought. No this amount was not included in the foreign taxes paid on last years Canadian return. Exactly... It was never considered foreign tax and so it can't be considered income like it is on US federal where it was used on schedule A. I totally get it.

Thx