Deemed Disposition Canada and U.K. Capital Gains

I paid a deemed disposition to the Canadian Revenue Agency on my estimated capital gains from my U.K. properties when I left Canada in 2020. I then sold my properties (both PPR and second property) in U.K. in 2022 and paid CGT to HMRC. Does the dual taxation rule mean it is possible to claim one payment back - and if so, who from: CRA or HMRC?

Hi, 
 

If you were UK resdient at the time of the sale, you can claim foreign tax credit relief on the Canadian tax paid to reduce your UK liability if the tax paid is for the same properties  . Thank you.

Hi, I intend to leave Canada next year, when I pay the deemed disposition to the CRA on estimated capital gains from my Uk property and return to the UK and don't sell my property, can the CGT paid in Canada be claimed as a foreign tax credit to my UK personal income tax in the same year? I don't intend to ever sell my property seems a little unfair to pay CGT on a property that hasn't been sold....

Hi Bob Bell,
Capital gains tax is only due when an asset has been disposed of.
Foreign Tax Credit Relief is only applicable if UK tax is due on the same source of income.
From your  comments, as the property has not been sold, no UK CGT is due so no foreign tax credit would be appliable.
Thank you.