German tax hold back on stock photography -

Independent Personal Services

1. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless the individual has a fixed base regularly available in the other Contracting State for the purpose of performing the activities. If the individual has or had such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base.

2. The term "professional services" includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

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The other and likely cheaper and easier solution would b e to claim the tax as a foreign tax credit on line 431 of your Canadian Tax return.

However, the CRA may not allow it because the CRA wants you to fill in the German return and claim the refund.

And, the answer is that I do not have a clue where you would get a German return prepared in Canada.

However, when I has the same need for an Italian tax return I found the solution at an Italian/Canadian club in Vancouver.

I searched Google for German-Canadian Clubs and found thousands of possibilities across Canada: