ITA 20(11) is complicated, but basically as long as it is not foreign taxes paid on income from real estate, the amount in excess of the 15% qualifies for deduction. There is just no way to tell the program that, other than clearing the auditor query. The bulk of the foreign tax will have been claimed as a foreign tax credit (up to the 15% and if there are enough taxes payable to absorb the credit). It is only the excess that gets deducted under ITA 20(11). Believe me, CRA never queries small 20(11) deductions.
