Hi Susan F,
The guidance at DT4617, advises that 'Where a UK resident makes a lump sum withdrawal from a Registered Retirement Savings Plan (RRSP) or a Registered Retirement Income Funds (RRIF), Canada imposes a 25 per cent withholding tax'.
DT4617 - Double Taxation Relief Manual: Guidance by country: Canada: Withdrawals from Canadian RRSPs/RRIFs. No tax credit relief is allowable, which means that the full lumpsum is taxable in both Canada and the UK. You can, however, claim a foreign tax credit relief of up to 100% of the foreign tax deducted, against your Uk tax liability.
Please also have a look at DT4605
DT4605 - Double Taxation Relief Manual: Guidance by country: Canada: Notes which explains why no tax relief is due for tax paid in Canada.
Thank you.