Here is a deep dive into the world of fat.rtf (FAT/RTF) and why it matters to businesses and individuals with foreign investments. The Core Components
For example, if a foreign corporation pays $2,500 in foreign tax (FAT) and the RTF is 4.0, the total deduction available to the Canadian parent company would be $10,000 ($2,500 x 4.0). Why "RTF" Has Been in the News fat.rtf
The deduction is calculated by multiplying the by the RTF . Entity Type Current RTF Multiplier Implied Tax Rate Threshold Corporations Individuals Here is a deep dive into the world of fat