Most countries have a foreign tax credit mechanism whereby your Canadian tax withheld at source is credited against your foreign tax payable on the income in your country of residence. (moneysense.ca)
This acts similarly to statement credit mechanisms that other travel credit cards offer. (valuepenguin.com)
The gross - up and dividend tax credit mechanisms are intended to maintain integration of the tax system (see topic 148). (taxplanningguide.ca)