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The correct amount to use for this credit is the calculation of tax due, not tax witheld. Generally, a company will compute a hypothetical tax for the employee. If you receive your T1 personal income tax forms in the mail, check the top left-hand corner of the mailing label for your personal access code. The amount must first be reduced by an amount allowed as a federal Foreign Tax Credit on U. Nonresident Alien Income Tax Return, or, if you qualify, Form 1040NR-EZ, U.