Foreign-InfoThe keyword Foreign-Info allows you to indicate which information return to complete with respect to foreign property.The following options are applicable for the keyword Foreign-Info.
Elect-CurrencyUse the keyword Elect-Currency to state the alphabetic currency code of the functional currency, if an election has been made to use functional currency.Monetary values should be reported in Canadian dollars except where an election has been made under paragraph 261(3)(b) of the Act to use a functional currency. The following options are applicable for the keyword Elect-Currency.
Amend-ReturnUse the keyword Amend-Return to indicate whether or not the T1134 or T1135 information return is an amended return.The following options are applicable for the keyword Amend-Return.
Short-YearUse the keyword Short-Year to indicate whether the taxation year includes 2 or more short taxation years.For short taxation years (e.g. where there is a deemed year-end due to a change in control), reporting for more than one fiscal period (not exceeding the normal 12-month or 53-week period) is sufficient if the information that would otherwise be reported for the short taxation year is included on the T1134 returns that are filed. The following options are applicable for the keyword Short-Year.
Cost-ForeignPropEnter the total cost of all specified foreign property held at any time during the year.The following options are applicable for the keyword Cost-ForeignProp.
Prop-TypeUse the keyword Prop-Type to enter for each category the required details of each specified foreign property held at any time during the year.The following options are applicable for the keyword Prop-Type.
Description.tDescription.t description of propertyCountryCode.tCountryCode.t country codeAmount-MaxUse the keyword Amount-Max to indicate the maximum cost amount during the year. The cost amount is defined in subsection 248(1) of the Act and generally would be the acquisition cost of the property.If the taxpayer immigrated to Canada, the cost amount is the fair market value of the property at the time of immigration. Similarly, if the taxpayer received Specified Foreign Property as a gift, or inheritance, the cost amount is its fair market value at the time of the gift or inheritance. Amount-EndUse the keyword Amount-End to indicate the cost amount at year end. The cost amount is defined in subsection 248(1) of the Act and generally would be the acquisition cost of the property.If the taxpayer immigrated to Canada, the cost amount is the fair market value of the property at the time of immigration. Similarly, if the taxpayer received Specified Foreign Property as a gift, or inheritance, the cost amount is its fair market value at the time of the gift or inheritance. FMV-MaxUse the keyword FMV-Max to indicate the maximum fair market value during the year which may be based on the maximum month-end fair market value.FMV-EndUse the keyword FMV-End to indicate the fair market value at year end.Income.fpUse the Income.fp to enter the gross income.IncomeReceivedIncome received.CapitalReceivedCapital received.Gain-LossGain or loss on disposition.Property-TypeUse the keyword Property-Type to enter, for each category, the required details of each specified foreign property held at any time during the year.The following options are applicable for the keyword Property-Type.
Country-CodeUse the keyword Country-Code to select the top three countries based on the maximum cost amount of specified foreign property held during the year (T1135 Part A)Income.simUse the keyword Income.sim to enter the gross income from all specified foreign property (T1135 Part A).Gain-Loss.simUse the keyword Gain-Loss.sim to enter the gain (loss) from the disposition from all specified foreign property (T1135 Part A).Reporting-EntitiesUse the keyword Reporting-Entities to indicate whether this T1134 summary is filed for one reporting entity or for a group of reporting entities that are related to each other.The following options are applicable for the keyword Reporting-Entities.
NAICS.fUse the keyword NAICS.f to enter the NAICS code(s) of the reporting entity.Org-StructureUse the keyword Org-Structure to enter the reporting entity, related entities and foreign affiliates. This is information required to complete Section 3, Organizational structure.The SIN, business, trust or partnership number entered in this group is linked to the number entered in the RelatedEntity group in order to complete one or more T1134 Supplements. The following options are applicable for the keyword Org-Structure.
Sequence.freThis is the sequence number for the reporting entity according to CRA specifications. This keyword cannot be edited.Sequence.fThe keyword Sequence.f is a sequential number generated by DT Max according to CRA specifications. If you need to change this keyword, please ensure the same number is in all occurrences of that entity.First-NameUse the keyword First-Name to enter the first name of the reporting individual.Initial.fUse the keyword Initial.f to enter the initial of the reporting individual.Last-NameUse the keyword Last-Name to enter the last name of the reporting individual.Name.t1134Use the keyword Name.t1134 to enter the name of the reporting entity.Corp-Name.t1134Use the keyword Corp-Name.t1134 to list the name of the corporation that is not dealing at arm's length with the reporting entity.This information will be entered in Table A of Part I, section 3 of form T1134. Corp-Res-CodeUse the keyword Corp-Res-Code to enter the country code of residence of the corporation.This information will be entered in Table D of Part I, section 3 of form T1134. Partnership-NameUse the keyword Partnership-Name to list the name of each partnership of which the foreign affiliate is a member.This information will be entered in Table D of Part I, section 3 of form T1134. Part-Address-Ln1Use the keyword Part-Address-Ln1 to enter the address of the partnership.This information will be entered in Table D of Part I, section 3 of form T1134. Part-Address-Ln2Use the keyword Part-Address-Ln2 to enter the second line of the address of the partnershipThis information will be entered in Table D of Part I, section 3 of form T1134. Part-CountryCodeUse the keyword Part-CountryCode to enter the country code of the business location of the partnership of which a foreign affiliate is a member.This information will be entered in Table D of Part I, section 3 of form T1134. Foreign-Aff-NameUse the keyword Foreign-Aff-Name to enter the name of the foreign affiliate.This information will be entered in either Table A or D of Part I, section 3 of form T1134. Foreign-Aff-IDNumUse the keyword Foreign-Aff-IDNum to enter the taxpayer identification number for the foreign affiliate.For-Aff-SequenceThe keyword For-Aff-Sequence is a sequential number generated by DT Max according to CRA specifications. If you need to change this keyword, please ensure the same number is in all occurrences of that entity.For-Aff-CodeUse the keyword For-Aff-Code to enter the country code of the residence of the foreign affiliate.This information will be entered in Table A of Part I, section 3 of form T1134. For-Aff-YearBeginUse the keyword For-Aff-YearBegin to enter the year in which the corporation first became a foreign affiliate of the reporting entity (or any member of the related Canadian group).For-Aff-DormantUse the keyword For-Aff-Dormant to determine whether or not the foreign affiliate is considered dormant.For purposes of completing Form T1134, a dormant or inactive foreign affiliate means, for a taxation year of the affiliate, one that:
The following options are applicable for the keyword For-Aff-Dormant.
Cost-AmtUse the keyword Cost-Amt to enter the Canadian reporting entity's investment in the dormant affiliate in Canadian dollars.Gross-ReceiptsUse the keyword Gross-Receipts to enter the gross receipts in Canadian dollars.Gross-RevenueUse the keyword Gross-Revenue to enter the gross revenue in Canadian dollars.Prop-Type.t1134Use the keyword Prop-Type.t1134 to select the nature of assets held by the dormant foreign affiliate.The following options are applicable for the keyword Prop-Type.t1134.
Cost-Amt.faUse the keyword Cost-Amt.fa to enter the Canadian reporting entity's investment in the dormant affiliate in Canadian dollars.Gross-Receipts.faUse the keyword Gross-Receipts.fa to enter the gross receipts in Canadian dollars.Gross-Revenue.faUse the keyword Gross-Revenue.fa to enter the gross revenue in Canadian dollars.Prop-Type.faUse the keyword Prop-Type.fa to select the nature of assets held by the dormant foreign affiliate.The following options are applicable for the keyword Prop-Type.fa.
Oth-For-Aff-NameUse the keyword Oth-For-Aff-Name to enter the name of the other foreign affiliate.This information will be entered in Table B of Part I, section 3 of form T1134. Oth-For-Aff-IDNumUse the keyword Oth-For-Aff-IDNum to enter the taxpayer identification number for the other foreign affiliate.Oth-FA-SequenceThe keyword Oth-FA-Sequence is a sequential number generated by DT Max according to CRA specifications. If you need to change this keyword, please ensure the same number is in all occurrences of that entity.Oth-For-Aff-CodeUse the keyword Oth-For-Aff-Code to enter the country code of the residence of the other foreign affiliate.This information will be entered in Table B of Part I, section 3 of form T1134. Equity%.t1134Use the keyword Equity%.t1134 to enter the equity percentage in the foreign affiliateThis information will be entered either in Table A or B, whichever is applicable, of Part I, section 3 of form T1134. Direct-Equity%Use the keyword Direct-Equity% to enter the direct equity percentage in the foreign affiliateThis information will be entered either in Table A or B, whichever is applicable, of Part I, section 3 of form T1134. For-Aff-Interest%Use the keyword For-Aff-Interest% to enter the foreign affiliate's interest percentage in the partnership.This information will be entered in Table D of Part I, section 3 of form T1134. Oth-FA-DormantUse the keyword Oth-FA-Dormant to determine whether or not the foreign affiliate is considered dormant.For purposes of completing Form T1134, a dormant or inactive foreign affiliate means, for a taxation year of the affiliate, one that:
The following options are applicable for the keyword Oth-FA-Dormant.
Cost-Amt.fUse the keyword Cost-Amt.f to enter the Canadian reporting entity's investment in the dormant affiliate in Canadian dollars.Gross-Receipts.fUse the keyword Gross-Receipts.f to enter the gross receipts in Canadian dollars.Gross-Revenue.fUse the keyword Gross-Revenue.f to enter the gross revenue in Canadian dollars.Prop-Type.fUse the keyword Prop-Type.f to select the nature of assets held by the dormant foreign affiliate.The following options are applicable for the keyword Prop-Type.f.
Street.fUse the keyword Street.f to enter the street address of the reporting entity.City.fUse the keyword City.f to enter the city of the related reporting entity.Province.fUse the keyword Province.f to enter the province of the related reporting entity.The following options are applicable for the keyword Province.f.
State.fUse the keyword State.f to enter the state of the related reporting entity.Country.fUse the keyword Country.f to enter the country of the related reporting entity.PostalCode.fUse the keyword PostalCode.f to enter the postal code of the related reporting entity.ZipCode.fUse the keyword ZipCode.f to enter the zip code of the related reporting entity.ForeignPost.fUse the keyword ForeignPost.f to enter the foreign postal code of the related reporting entity.SIN.fUse the keyword SIN.f to enter the SIN of the reporting individual.BusNumber.fUse the keyword BusNumber.f to enter the business number of reporting corporation.Trust-Number.fUse the keyword Trust-Number.f to enter the trust number of reporting trust.PartnershipNum.fUse the keyword PartnershipNum.f to enter the account number of reporting partnership.PartnershipCodeUse the keyword PartnershipCode to select the partnership code of reporting partnerhip.The following options are applicable for the keyword PartnershipCode.
NAICS.t1134Use the keyword NAICS.t1134 to enter the NAICS code(s) of the reporting entity.TransactionsUse the keyword Transactions to SELECT the type of transaction.The following options are applicable for the keyword Transactions.
Affiliate-IdUse the keyword Affiliate-Id to enter the name of the foreign affiliate. A separate supplement will be produced for each foreign affiliate identified with this keyword.Affiliate-IDNumUse the keyword Affiliate-IDNum to enter the taxpayer identification number of the foreign affiliate.Sequence.faThe keyword Sequence.fa is a sequential number generated by DT Max according to CRA specifications. If you need to change this keyword, please ensure the same number is in all occurrences of that entity.Major-BusUse the keyword Major-Bus to specify the principal activities of the foreign affiliate.
Bus-PlaceIdentify the principal places of business of the foreign affiliate with the keyword Bus-Place.Tax-Pay-PlaceUse the keyword Tax-Pay-Place to enter the country code where income or profits tax was paid or payable.Residence.faIdentify the country of residence of the foreign affiliate with the keyword Residence.fa.FirstimeUse the keyword Firstime to indicate whether or not this is the first time the reporting partnership has filed form T1134 for this foreign affiliate.The following options are applicable for the keyword Firstime.
Multi-Yr-EndUse the keyword Multi-Yr-End to indicate if the foreign affiliate has more than one year end in the reporting entity's tax year.The following options are applicable for the keyword Multi-Yr-End.
Address.faUse the keyword Address.fa to enter the head office address of the foreign affiliate.More-InfoUse the keyword More-Info to enter additional address information. This will be line two of the address.City.eUse the keyword City.e to enter the city name. DT Max will not check the spelling of the city name.Province.eUse the keyword Province.e to select the province.The following options are applicable for the keyword Province.e.
State.eUse the keyword State.e to select the state.Country.eUse the keyword Country.e to select the country.PostCode.eUse the keyword PostCode.e to enter the postal code. DT Max will make sure that it is in the correct format and will always enter the alphabetic portions in upper case.ZIPCode.eUse the keyword ZIPCode.e to enter the zip code.For-Post.eUse the keyword For-Post.e to enter the foreign postal code.RelatedEntityUse the keyword RelatedEntity to select the reporting entity and to enter the SIN, business number, trust account number or partnership account number as applicable of the related Canadian entity. The number must be an exact match to the entry for the entity in the Org-Structure group.This information is required to complete the T1134 Supplement. The following options are applicable for the keyword RelatedEntity.
SIN.forUse the keyword SIN.for to enter the SIN of the reporting individual.BusNumber.forUse the keyword BusNumber.for to enter the business number of reporting corporation.TrustNumber.forUse the keyword TrustNumber.for to enter the trust number of reporting trust.PartnershipNum.forUse the keyword PartnershipNum.for to enter the account number of reporting partnership.Ownership-AfUse the keyword Ownership-Af to indicate if the shares of the foreign affiliate are directly or indirectly owned.The following options are applicable for the keyword Ownership-Af.
Capital-StockUse the keyword Capital-Stock to indicate if the entity is a direct shareholder of the foreign affiliate.The following options are applicable for the keyword Capital-Stock.
Date-BegUse the keyword Date-Beg to enter the date on which the corporation or trust became a foreign affiliate of the reporting corporation.Date-EndIf applicable, use the keyword Date-End to enter the date on which the corporation or trust ceased to be a foreign affiliate of the reporting corporation.Disp-ElectUse the keyword Disp-Elect to indicate whether or not an election under ITA subsection 93(1) was made or whether such an election will be made with respect to the disposition of shares of the foreign affiliate in the year.The following options are applicable for the keyword Disp-Elect.
Elected-AmtUse the keyword Elected-Amt to provide the actual or estimated amount elected on under ITA subsection 93(1).Currency-CodeUse the keyword Currency-Code to indicate the appropriate currency code if reporting in foreign currency.Common-SharesUse the keyword Common-Shares to indicate if any of the reporting entities are direct owners of commmon shares in the foreign affiliate.The following options are applicable for the keyword Common-Shares.
Ownership%Use the keyword Ownership% to enter the percentage of common shares owned.#Shares-EUse the keyword #SHARES-E to enter the ACB of common shares at the end of taxation year (in Canadian dollars or elected functional currency (if applicable)).ACB-ChangeUse the keyword ACB-Change to indicate if there has been an increase or decrease in the ACB of common shares during the year. Do not enter the keyword ACB-Change if there has been no change in the ACB during the year.The following options are applicable for the keyword ACB-Change.
Preferred-sharesUse the keyword Preferred-shares to indicate if any of the reporting entities are direct owners of preferred shares in the foreign affiliate.The following options are applicable for the keyword Preferred-shares.
Ownership%.pUse the keyword Ownership%.p to enter the percentage of preferred shares owned.#Shares-E.pUse the keyword #SHARES-E.P to enter the ACB of preferred shares at the end of taxation year (in Canadian dollars or elected functional currency (if applicable)).ACB-Change.pUse the keyword ACB-Change.p to indicate if there has been an increase or decrease in the ACB of preferred shares during the year. Do not enter the keyword ACB-Change.p if there has been no change in the ACB during the year.The following options are applicable for the keyword ACB-Change.p.
Other-Info-FAUse the keyword Other-Info-FA to indicate if you would like to complete Section 3C "Other informaation of foreign affiliate".The following options are applicable for the keyword Other-Info-FA.
Equity%-BegUse the keyword Equity%-Beg to indicate what the reporting partnership's percentage in the foreign affiliate was at the beginning of the reporting partnership's taxation year.Equity%-EndUse the keyword Equity%-End to indicate what the reporting partnership's percentage in the foreign affiliate was at the end of the reporting partnership's taxation year.Qualifying-IntUse the keyword Qualifying-Int to indicate whether the reporting entity would have a qualifying interest in the foreign affiliate at either the beginning or end of the taxation year, if the Act were read without paragraph 95(2.2)(a).The following options are applicable for the keyword Qualifying-Int.
Gross-DebtUse the keyword Gross-Debt to indicate the gross amount of debt owed to the reporting entity by the foreign affiliate, or owed to the foreign affiliate by the reporting entity at the end of the reporting entity's taxation year, that has not been reported on a T106.The following options are applicable for the keyword Gross-Debt.
Debt-ElectionUse the keyword Debt-Election to indicate if an election was made in respect of this loan (such as the PLOI election) under subsection 212.3(11).The following options are applicable for the keyword Debt-Election.
Tracking-InterestUse the keyword Tracking-Interest to select the type of tracking interest.The following options are applicable for the keyword Tracking-Interest.
Joint-ElectionUse the keyword Joint-Election to indicate that the reporting entity is a party to a joint election under subsection 91(1.4).The following options are applicable for the keyword Joint-Election.
Dumping-RulesUse the keyword Dumping-Rules to select the appropriate dumping rules.The following options are applicable for the keyword Dumping-Rules.
Exempt-SurplusUse the keyword Exempt-Surplus to enter the amount of exempt surplus dividend the reporting entity or member of the Canadian group received.Hybrid-SurplusUse the keyword Hybrid-Surplus to enter the amount of hybrid surplus dividend the reporting entity or member of the Canadian group received.Taxable-SurplusUse the keyword Taxable-Surplus to indicate if the reporting entity or member of the Canadian group received a taxable surplus dividend.The following options are applicable for the keyword Taxable-Surplus.
Amount.tUse the keyword Amount.t to enter the amount of taxable surplus dividend the reporting entity or member of the Canadian group received.Election.tUse the keyword Election.t to select the election applicable to the taxable surplus dividend.The following options are applicable for the keyword Election.t.
Pre-Acq-SurplusUse the keyword Pre-Acq-Surplus to indicate if the reporting entity or member of the Canadian group received a pre-acquistion surplus dividend.The following options are applicable for the keyword Pre-Acq-Surplus.
Amount.pUse the keyword Amount.p to enter the amount of pre-acquistion surplus dividend the reporting entity or member of the Canadian group received.Election.pUse the keyword Election.p to select the election applicable to the pre-acquistion surplus dividend.The following options are applicable for the keyword Election.p.
Upstream-LoanUse the keyword Upstream-Loan to indicate the subsection(s) that applies to the upstream loan.The following options are applicable for the keyword Upstream-Loan.
Transactions.rUse the keyword Transactions.r to indicate the applicable section or subsection of the transformation transaction at the Canadian reporting entity level.The following options are applicable for the keyword Transactions.r.
Acq-Disp-ShUse the keyword Acq-Disp-Sh to indicate whether or not at any time in the taxation year of the reporting partnership, the reporting partnership or another affiliate of the reporting partnership acquired or disposed of a share of the capital stock of the foreign affiliate.The following options are applicable for the keyword Acq-Disp-Sh.
Equity-SurplusUse the keyword Equity-Surplus to indicate changes in equity percentage and surplus entitlement percentage.The following options are applicable for the keyword Equity-Surplus.
Corp-ChangeUse the keyword Corp-Change to indicate whether or not, at any time in the taxation year of the reporting partnership, the reporting partnership or any foreign affiliate of the reporting partnership was involved in a corporate or other organization, reorganization, amalgamation, merger, winding-up, liquidation, dissolution, division, or an issuance, redemption, or cancellation of share capital or a similar transaction in a manner that effected the exempt surplus, exempt deficit, taxable deficit, or underlying foreign tax of the affiliate in respect of the reporting corporation.The following options are applicable for the keyword Corp-Change.
Partic-%Use the keyword Partic-% to provide the reporting partnership's total participating percentage in respect of the foreign affiliate's FAPI for the year.The following options are applicable for the keyword Partic-%.
For-Aff-BeginUse the keyword For-Aff-Begin to specify the taxation year start of the foreign affiliate for which the information on the return is reported.For-Aff-EndUse the keyword For-Aff-End to specify the taxation year-end of the foreign affiliate for which the information on the return is reported.Votingshares-FAUse the keyword Votingshares-FA to indicate if the reporting entity or any member of the related Canadian group holds at least 20% voting shares in the foreign affiliate.The following options are applicable for the keyword Votingshares-FA.
FS-InformationUse the keyword FS-Information to indicate if the financial statements of the foreign affiliate are available and if they are included with the T1134 form.The following options are applicable for the keyword FS-Information.
FS-InfoUse the keyword FS-Info to indicate whether or not the partnership has attached unconsolidated financial statements or, if unavailable, the financial information available.The following options are applicable for the keyword FS-Info.
FS-ItemUse the keyword FS-Item to enter the financial statement item.
The following options are applicable for the keyword FS-Item.
FS-AmountUse the keyword FS-Amount to enter the amounts from the unconsolidated financial statements (including the notes to the financial statements) of the foreign affiliate.The total assets reported should be net of depreciation or amortization. The net income should be accounting net income. Tax paid or payable should be the actual tax paid or payable and not deferred tax. Do not include withholding tax. This information will be entered in Part II, Section 3 - Financial information of the foreign affiliate, of form T1134. Surplus-DivUse the keyword Surplus-Div to indicate whether or not, at any time in the taxation year, the reporting partnership received a dividend on a share of the capital stock of the foreign affiliate in respect of which an amount is deductible from the income of the reporting corporation under subsection 91(5) or section 113 of the ITA.The following options are applicable for the keyword Surplus-Div.
Cash-DividendUse the keyword Cash-Dividend to indicate the currency code and total cash dividend received from foreign affiliate.Stock-DividendUse the keyword Stock-Dividend to indicate the currency code and total cash dividend received from foreign affiliate.Surplus-CalcIf the option "YES" was selected in the keyword Surplus-Div, use the keyword Surplus-Calc to provide a detailed and descriptive calculation of the exempt surplus, exempt deficit, taxable surplus, taxable deficit, hybrid surplus, hybrid deficit, and underlying foreign tax of the foreign affiliate at the end of the affiliate's last taxation year ending in the reporting entity's taxation year in support of the dividend deduction claimed.Documentation supporting these calculations need not be filed but should be retained as it may be requested for examination. FA-TransactionUse the keyword FA-Transaction to indicate if the foreign affiliate was involved in any transaction in respect of which subsections 93(1.1) or (1.3) applied.The following options are applicable for the keyword FA-Transaction.
Acq-Disp-ShareUse the keyword Acq-Disp-Share to indicate the subsection or regulation pertaining to the acquisition or disposal of capital stock of the foreign affiliate if applicable.The following options are applicable for the keyword Acq-Disp-Share.
Excl-PropUse the keyword Excl-Prop to indicate whether or not the foreign affiliate disposed of capital property that was excluded property.The following options are applicable for the keyword Excl-Prop.
NonExcl-PropUse the keyword NonExcl-Prop to indicate whether or not the foreign affiliate disposed of capital property that was not excluded property.The following options are applicable for the keyword NonExcl-Prop.
Bus-EmployUse the keyword Bus-Employ to indicate the number of full-time employees or employee equivalents for each business identified (per NAICS code chosen).The following options are applicable for the keyword Bus-Employ.
Services-OthEmployUse the keyword Services-OthEmploy to indicate if the operator of the business described in paragraph (a) of the definition "investment business", relied on the services provided by persons described in subparagraph (c)(ii) of that definition.The following options are applicable for the keyword Services-OthEmploy.
Rev-BreakdownUse the keyword Rev-Breakdown to indicate if the controlled foreign affiliate is providing a breakdown of each income category between arm's length and non-arm's length sources.The following options are applicable for the keyword Rev-Breakdown.
Rev-SourceUse the keyword Rev-Source to indicate the source of the foreign affiliate's gross revenue.The following options are applicable for the keyword Rev-Source.
Total-RevUse the keyword Total-Rev to indicate the total amount of the foreign affiliate's gross revenue from a business or property.Currency-Code.grUse the keyword Currency-Code.gr to enter the currency code of the foreign affiliate's gross revenue.Rev-Source.fUse the keyword Rev-Source.f to indicate the source of the foreign affiliate's gross revenue.The following options are applicable for the keyword Rev-Source.f.
ArmLength-RevUse the keyword ArmLength-Rev to enter gross revenues from arm's length sources for this category of income.NonArmLength-RevUse the keyword NonArmLength-Rev to enter gross revenues from non-arm's length sources for this category of income.Currency-Code.fUse the keyword Currency-Code.f to select the currency code.FAPI-FAPL-FACLUse the keyword FAPI-FAPL-FACL to indicate whether or not the foreign affiliate earned FAPI or incurred any FAPL or FACL losses in the taxation year.The following options are applicable for the keyword FAPI-FAPL-FACL.
Transactions.fUse the keyword TRANSACTIONS.F to select the type of FAPI-FAPL-FACL transaction.The following options are applicable for the keyword Transactions.f.
S95FAPIUse the keyword S95FAPI to enter the amount of FAPI (+) or FAPL (-) from the foreign affiliate in the year that is income or loss from property under subsection 95(1) of the ITA.S952A1FAPIUse the keyword S952A1FAPI to enter the amount of FAPI(+) or FAPL(-) of the foreign affiliate in the year that resulted from the sale of property under paragraph 95(2)(a.1) of the ITA.S952A2FAPIUse the keyword S952A2FAPI to enter the amount of FAPI (+) or FAPL (-) of the foreign affiliate in the year that resulted from the insurance or reinsurance of risks under paragraph 95(2)(a.2) of the ITA.S952A3FAPIUse the keyword S952A3FAPI to enter the amount of FAPI (+) or FAPL (-) from the foreign affiliate in the year that resulted from indebtedness and lease obligations under paragraph 95(2)(a.3) of the ITA.S952A4FAPIUse the keyword S952A4FAPI to enter the amount of FAPI (+) or FAPL (-) form the foreign affiliate in the year that resulted from indebtedness and lease obligations under paragraph 95(2)(a.4) of the ITA.S952BFAPIUse the keyword S952BFAPI to enter the amount of FAPI (+) or FAPL (-) from the foreign affiliate in the year that resulted from the provision of services under paragraph 95(2)(b) of the ITA.S952LFAPIUse the keyword S952LFAPI to enter the amount of FAPI (+) or FAPL (-) from the foreign affiliate in the year that is income or loss from property under paragraph 95(2)(l) of the ITA.Disp-FAPIUse the keyword Disp-FAPI to enter the amount of FAPI (+) or FAPL (-) of the foreign affiliate in the year that resulted from the disposition of capital property.The following options are applicable for the keyword Disp-FAPI.
S951CFAPIUse the keyword S951CFAPI to enter the amount of FAPI earned by the foreign affiliate in the year that resulted under the description of C in the definition of FAPI in subsection 95(1) of the ITA.Inc-Incl-ABIUse the keyword Inc-Incl-ABI to indicate whether or not income of the foreign affiliate that would otherwise have been included in its income from property or a business was included in its income from an active business.The following options are applicable for the keyword Inc-Incl-ABI.
Info-RequestUse the keyword Info-Request to indicate whether or not any information requested in this return is unavailable.The following options are applicable for the keyword Info-Request.
Spec-ReasonUse the keyword Spec-Reason to specify the information that is not available and the reason why it is not.Trust-InfoUse the keyword Trust-Info to provide the name of the non-resident trust.TrustNumber.fUse the keyword TrustNumber.f to enter the trust account number of the foreign trust.Trustee.trUse the keyword Trustee.tr to enter the name of the trustee for the non-resident trust.Care-Of.truUse the keyword Care-Of.tru to enter the name of the person or organization to whom material is sent for the trustee.Street.truUse the keyword Street.tru to enter the street of the trustee for the non-resident trust.City.truUse the keyword City.tru to enter the city of residence of the trustee for the non-resident trust.Province.truUse the keyword Province.tru to indicate the province of the mailing address of the trustee.The following options are applicable for the keyword Province.tru. State.truUse the keyword State.tru to indicate the state of the mailing address of the trustee.PostCode.truUse the keyword PostCode.tru to enter the postal code of the trustee for the non-resident trust. DT Max will not verify the format of the postal code as it varies depending on the country.Country.truUse the keyword Country.tru to enter the country of residence of the trustee for the non-resident trust.Phone-Num.truUse the keyword Phone-Num.tru to enter the telephone number of the trustee, executor, or administrator.Trust-DistrChoose the type of property received from a non-resident trust at any time in the taxation year.The following options are applicable for the keyword Trust-Distr.
Amount.fUse the keyword Amount.f to enter the amount of funds received from a non-resident trust.Description.fUse the keyword Description.f to provide a description of the funds or other property received from a non-resident trust.FMV-PropUse the keyword FMV-Prop to enter the fair market value of property received from a non-resident trust, when the property received is not in the form of funds.ReceipTypeUse the keyword ReceipType to indicate whether the funds or other property received from a non-resident trust is income or capital in nature.The following options are applicable for the keyword ReceipType.
Trust-IndebtUse the keyword Trust-Indebt to enter the principal amount of the debt owed to a non-resident trust.Date.iUse the keyword Date.i to indicate when the debt to the non-resident trust was originally incurred.Unpaid-YeUse the keyword Unpaid-Ye to indicate the amount outstanding to the non-resident trust at year end and whether the amount due is principal or interests in nature.The following options are applicable for the keyword Unpaid-Ye.
Int-RateUse the keyword Int-Rate to enter the interest rate payable on the debt to the non-resident trust.IntPaid-AmountUse the keyword IntPaid-Amount to enter the amount of interest paid or credited on the debt in the taxation year.PartXIII-TaxUse the keyword PartXIII-Tax to indicate if Part XIII was withheld.The following options are applicable for the keyword PartXIII-Tax.
E-DocEnter the keyword E-Doc to specify whether you will be electronically submitting documentation, relating to a Foreign Reporting Return, with the Canada Revenue Agency.The following options are applicable for the keyword E-Doc.
E-Doc-SubmitUse the keyword E-Doc-Submit to specify which information is to be electronically submitted when accessing the Foreign Reporting Return web service.The following options are applicable for the keyword E-Doc-Submit.
E-Doc-IDUse the keyword E-Doc-ID to specify the type of document being attached.The following options are applicable for the keyword E-Doc-ID.
E-Doc-NameUse the keyword E-Doc-Name to specify the name and location of the file being attached. For amended returns, please re-submit the attachment only if the attachment information has changed.You should also take note of the following restrictions:
CRC-Number.eThe keyword CRC-Number.e contains the Cyclic Redundancy Check (CRC). The CRC is a number calculated by the DT Max software to uniquely identify a file.
NonRes-TransUse the keyword NonRes-Trans to specify the type of relationship between the taxpayer and the non-resident person in the case of non arm's length transactions.The following options are applicable for the keyword NonRes-Trans.
CurrencyCodeIf an election was made under paragraph 261(3)(b) of the Income Tax Act to report in a functional currency, use the keyword CurrencyCode to indicate the functional currency used to state all monetary amounts. Otherwise, state all monetary amounts in Canadian dollars.The following options are applicable for the keyword CurrencyCode.
Amended.t106Use the keyword Amended.t106 to indicate if this is an amended T106 return.The following options are applicable for the keyword Amended.t106.
NAICSUse the keyword NAICS to enter the 6-digit numeric NAICS code that best describes the corporation's activities.A complete list of NAICS codes is available here.
RequestsChoose "Yes" here if any of the amounts (e.g. income, deductions, foreign tax credits) claimed by the reporting partnership in the current tax year are affected by any completed, outstanding or anticipated requests for competent authority assustance.The following options are applicable for the keyword Requests.
AssessmentChoose "Yes" here if any of the amounts (e.g. income, deductions, foreign tax credits) claimed by the reporting partnership in the current tax year are adjusted to reflect an assessment or a proposed assessment by a foreign tax administration.The following options are applicable for the keyword Assessment.
Pricing-PredChoose "Yes" here if the transfer pricing methodologies used by the reporting partnership are predicated on an Advanced Pricing Agreement, or similar understanding or undertaking between the non-resident and a foreign tax administration.The following options are applicable for the keyword Pricing-Pred.
NRReturnChoose "Yes" here if the partnership filed the appropriate NR4-NR4A, T4-T4A or T4A-NR returns for the relevant payments to non-residents entered in this group.The following options are applicable for the keyword NRReturn.
NRNumberIf the partnership filed the appropriate NR4-NR4A, T4-T4A, or T4A-NR returns specify the related identification or account numbers.FirstFilingUse this keyword to indicate whether this is the first time the reporting partnership has filed a T106.The following options are applicable for the keyword FirstFiling.
YearFiledUse this keyword to indicate the last year the partnership filed a T106 return.NonMonConsidChoose "Yes" here if the partnership received from or provided to the non-resident person any non monetary consideration for the transactions enterered in this group under an exchange, barter, bonus, discount or other such trade agreement.The following options are applicable for the keyword NonMonConsid.
NilConsidChoose "Yes" here if the partnership provided to the non-resident person any services, transfers of tangible property, processes, rights or obligations, etc. for which there was nil consideration.The following options are applicable for the keyword NilConsid.
Name-NonResUse the keyword Name-NonRes to indicate the name of the non-resident person in the case of non arm's length transactions.TIN-NonResUse the keyword TIN-NonRes to enter the taxpayer identification number of the non-resident.TreatyNationIndicate whether the resident country of the non-resident has entered into an income tax convention with Canada. If not and the non resident is controlled by the client corporation, the non-resident's financial statements must be attached to the T106 form related to the non-resident.The following options are applicable for the keyword TreatyNation.
Address.reUse the keyword Address.re to enter the address of the non-resident. Data entered in this keyword will be the first line of the address.More-InfoUse the keyword More-Info to enter additional address information. This will be line two of the address.City.eUse the keyword City.e to enter the city name. DT Max will not check the spelling of the city name.Province.eUse the keyword Province.e to select the province.The following options are applicable for the keyword Province.e.
State.eUse the keyword State.e to select the state.Country.reUse the keyword Country.re to select the country.PostCode.eUse the keyword PostCode.e to enter the postal code. DT Max will make sure that it is in the correct format and will always enter the alphabetic portions in upper case.ZIPCode.eUse the keyword ZIPCode.e to enter the zip code.For-Post.eUse the keyword For-Post.e to enter the foreign postal code.NR-NAICSUse the keyword NR-NAICS to indicate the principal business activity of the non-resident by selecting the applicable NAICS code.Enter the 6-digit numeric NAICS code that best describes the non-resident's activities. CountryCodeUse this keyword to specify the principal countries where the non-resident derives income by entering the appropriate country codes.Contemp-DocUse the keyword Contemp-Doc to indicate whether or not you have prepared or obtained contemporaneous documentation as described in subsection 247(4) of the ITA, for the fiscal period, with respect to the non-resident.The following options are applicable for the keyword Contemp-Doc.
TPM-ChangeUse the keyword TPM-Change to indicate whether or not the transfer pricing methodologies (TPM) have changed since the previous reporting period, with respect to the non-resident.The following options are applicable for the keyword TPM-Change.
TangPropEnter the amount of tangible property sold to or purchased from the non-resident person to be disclosed on the T106 form.The following options are applicable for the keyword TangProp.
IntangPropEnter the amount of rent and royalty revenues and expenditures and intangible property and/or rights acquired of disposed of here. The amounts entered will be disclosed on the T106 form.The following options are applicable for the keyword IntangProp.
ServicesEnter the amount of revenues and expenditures related to services acquired or provided to the non-resident person here. The amounts entered will be disclosed on the T106 form.The following options are applicable for the keyword Services.
FinancialEnter the amount of revenues and expenditures related to financial services acquired or provided to the non-resident person here. The amounts entered will be disclosed on the T106 form.The following options are applicable for the keyword Financial.
Oth-RevExpEnter the amount of revenues and expenditures related to the following other sources here. The amounts entered will be disclosed on the T106 form.The following options are applicable for the keyword Oth-RevExp.
TPM-MethodUse this keyword to identify the transfer pricing methodology used by the reporting corporation and the non-resident person by entering the applicable code (see table below).Enter codes for amounts sold to non-residents or amounts received as revenue from non-residents as positive entries (e.g. 1). Enter codes for amounts purchased from non-residents or amounts representing expenditures to non-residents as negative entries (e.g. -1).
The following options are applicable for the keyword TPM-Method.
LoanInvestEnter the beginning and ending balances, if any, of the following items here. The amounts entered will be disclosed on the T106 form.The following options are applicable for the keyword LoanInvest.
PLOI-ElectionUse the keyword PLOI-Election to indicate if a Pertinent Loan or Indebtedness (PLOI) election was made.This is only applicable to tax years starting after 2021.
The following options are applicable for the keyword PLOI-Election.
Amount.ploiUse the keyword Amount.ploi to enter the amount of deemed interest related to to the PLOI election.DerivativesEnter the number of contracts related to derivatives acquired or provided to the non-resident person here. The amounts entered will be disclosed on the T106 form.The following options are applicable for the keyword Derivatives.
Notional-AmtUse the keyword Notional-Amt to enter the notional amount that applies to swap transactions.Derivative-AmtEnter the amount of revenues and expenditures related to derivatives acquired or provided to the non-resident person here. The amounts entered will be disclosed on the T106 form.The following options are applicable for the keyword Derivative-Amt.
Cur-AccountEnter the beginning and ending balances, if any, of the following items here. The amounts entered will be disclosed on the T106 form.The following options are applicable for the keyword Cur-Account.
InstalPaidUse the keyword InstalPaid to enter SIFT tax instalments paid during the year.The following options are applicable for the keyword InstalPaid.
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