If you entered any foreign investment income and foreign tax paid, the non-business income tax shown in the T2209 - Foreign Tax Credits Summary section may be less than what you originally reported.

This is because of a rule in section 126(7) of the Income Tax Act which limits the allowable foreign tax credit to 15% of foreign income. We automatically apply this 15% limit.

For example:

you reported Foreign investment income from the U.S.A of CAD $5,000, with $800 in foreign tax paid. On the T2209, you will see $5,000 of foreign income, but only $750 of non-business income tax.

(15% of $5,000 is $750, the maximum allowable amount of foreign tax to be claimed as a foreign tax credit.)