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Monthly-Amount : Proposed monthly amount
Use the keyword Monthly-Amount to enter the proposed monthly amounts for the payment arrangement in Section 3.4 of form LM-15.
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Number-Months : Proposed number of months
Use the keyword Number-Months to enter the proposed number of months for the payment arrangement. This information will be captured in Section 3.4 of form LM-15.
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Account-Info.vdp : Date applicable to the foreign account
Use the keyword Account-Info.vdp to enter the date of the first deposit or transfer made into an offshore bank account.
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Move-Detail.vdp : Details on how the funds were moved
Use the keyword Move-Detail.vdp to enter the details on how the funds were moved from Canada to the offshore account. Provide details as to the steps involved in moving the funds.
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OriginalCapAmt.vdp : Amount of the original capital contribution
Use the keyword OriginalCapAmt.vdp to enter the amount of the original capital contribution in the offshore account.
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Capital-Source.vdp : Source of the original capital contribution
Use the keyword Capital-Source.vdp to enter in Section 6.1 of form LM-15 the source of the original capital contribution.
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Non-TaxableAmt.vdp : Non-taxable amount of offshore accounts
Use the keyword Non-TaxableAmt.vdp to enter the non-taxable part of the offshore accounts. This information is required in Section 6.1 of form LM-15.
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Nominee-Pseudonyms : Whether nominees, pseudonyms or other names were used
Use the keyword Nominee-Pseudonyms to enter the names of the people or entities used as nominees, the pseudonyms used and the names on the offshore assets or accounts. This information is requested in Section 6.1 of form LM-15.
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FinancialInstName : Name of financial institution
Use the keyword FinancialInstName to enter the name of the financial institution for any assets or income held in a foreign account which were not reported.
This information will be captured on form LM-15, section 6.2, Information about the offshore account.
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Account-Info.v : Dates applicable to the foreign account
Use the keyword Account-Info.v to enter the date in which the foreign investment account was opened and closed.
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Account-Balance.v : Balance of the account
Use the keyword Account-Balance.v to enter the account balance, in Canadian dollars, on December 31 of the year preceding the year in which the voluntary disclosure file was opened.
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Acquisition-Date.v : Date of acquisition
Use the keyword Acquisition-Date.v to capture the year of the foreign acquisition. This information will be entered in the table in Section 6.3 of form LM-15.
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Amount-Acquisition : Amount of acquisition
Use the keyword Amount-Acquisition to enter the amount of the foreign acquisition. This information will be entered in the table in Section 6.3 of form LM-15.
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Fund-Source.vdp : Source of funds used for the acquisition
Use the keyword Fund-Source.vdp to enter the source of funds used for the acquisition (for example, a Canadian bank account, unreported income, etc.)
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Income-Generated : Amount of income generated from foreign assets
Use the keyword Income-Generated to enter the amount of income generated from all current and past foreign assets and interests. This amount will be entered in the table in Section 6.3 of the Quebec form LM-15.
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Registered.vd : Whether trust is registered
Use the keyword Registered.vd to indicate whether the trust is registered and if not, whether it should be. This applies for QST, GST/HST, source deductions or corporate income tax and will be captured in the applicable section on form LM-15.
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Date-Registered.vd : Date registered
Use the keyword Date-Registered.vd to indicate the date of registration. This applies for QST, GST/HST, source deductions or corporate income tax and will be captured in the applicable Section on form LM-15.
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Wash-Transaction : Whether the application concerns wash transactions
Use the keyword Wash-Transaction to indicate whether the application concerns QST or GST/HST wash transactions.
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ReportingFrequency : Indicate the QST reporting frequency
Use the keyword ReportingFrequency to enter the trust's QST reporting frequency. This information is required for Section 5.1 of form LM-15.
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TaxYear-Period.vd : Breakdown of taxation years or periods
Use the keyword TaxYear-Period.vd to enter the breakdown of taxation years or the reporting periods. This information will be captured in Section 5 of Quebec form LM-15.
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Default-Type.vd : Type of default
Use the keyword Default-Type.vd to indicate the type of default (unreported business income, uncollected and unremitted consumption taxes, etc.). This information will be captured in Section 5 of Quebec form LM-15.
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Transfer-Dates.vd : Dates respecting the transfer of an immovable
Use the keyword Transfer-Dates.vd to enter the dates required in Section 5.3 of form LM-15 in relation to the transfer of an immovable.
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Amount-Due.vd : Applicable transfer duties
Use the keyword Amount-Due.vd to enter the amount of applicable duties in respect to the transfer of an immovable.
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TP-646-Filed.vd : Indicate whether a TP-646 form has ever been filed
Use the keyword TP-646-Filed.vd to indicate whether the trust has ever filed the Trust Income Tax Return.
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Impediment-Detail : Details of impediments
Use the keyword Impediment-Detail to describe the difficulties encountered and their impact on the application.
Give details of whether the situation covered by this application is marked by any particular difficulties in identifying the taxation years for which there was an omission, the duties payable or the relevant legal provisions, or by impediments to the availability of the documentary evidence.
These details will be entered in Section 4.1, Impediments, of form LM-15.
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Duties-Enclosed.vd : Indicate whether payment is enclosed
Use the keyword Duties-Enclosed.vd to indicate whether payment or proof of payment (cheque, money order, receipt for online payment, etc.) is enclosed with the application.
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Total-Est-Duties : Total estimated duties
Use the keyword Total-Est-Duties to enter the total amount of estimated duties or tax owing. This information will be entered in Section 3.4 of form LM-15.
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TimeLine.vdp : Type of duty and date of first omission
Use the keyword TimeLine.vdp to enter the applicable type of duty and the year or date of the first omission.
This information is required for Section 4.3, Timeline, on form LM-15.
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Return-Type.vd : Type of return being disclosed
Use the keyword Return-Type.vd to enter the type of return being disclosed.
This information will be captured in Section 5, Information about the duties and estimation of the duties payable, on form LM-15.
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Foreign-Funds.vdp : Information about unreported offshore funds
Use the keyword Foreign-Funds.vdp to enter information regarding unreported foreign assets.
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Offshore-Country.v : Country where the offshore account is located
Use the keyword Offshore-Country.v to enter the country where all current and past offshore accounts are located.
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Foreign-Assets.vdp : Description of foreign assets or interests
Use the keyword Foreign-Assets.vdp to enter the description for all current and past foreign assets and interests. This information will be captured in the first column of the table in section 6.3 of the Quebec form LM-15.
