  Supplementary schedules |
Use the keyword AnnualReturn to identify the province for which the annual return is being requested.
The following options are applicable for the keyword AnnualReturn.
Use the keyword Amended.a to indicate if the annual return filed is amended.
The following options are applicable for the keyword Amended.a.
Use the keyword Year-End.a to enter the year-end of the amended return.
Use the keyword Change-Address.a to indicate if the corporation's address or agent for service address has changed.
A notice of change of address or notice of address change for agent for service must be attached to the annual return. The appropriate notices can be obtained at: alberta.ca/corporations-cooperatives-organizations-change-notices.aspx
The following options are applicable for the keyword Change-Address.a.
Use the keyword Change-Dir-Filed to indicate whether the form entitled "Notice of change of directors" has previously been filed. The filing of this form is required pursuant to the Canada Business Corporations Act.
The following options are applicable for the keyword Change-Dir-Filed.
Use the keyword Agent-LastName to enter the last name of the agent for service.
Use the keyword First-Name.att to enter the first name of the agent for service.
Use the keyword Firm-Name.att to enter the firm name of the agent for service.
Use the keyword Change-Agent to indicate if the corporation's agent for service has changed.
A notice of change of agent for service must be attached to the annual return. The appropriate notice can be obtained at: alberta.ca/corporations-cooperatives-organizations-change-notices.aspx
The following options are applicable for the keyword Change-Agent.
Use the keyword RegistrationDate to enter the date of registration of the corporation found on the État de renseignements of the Registre des entreprises.
Use the keyword InfoChanges.o to indicate that changes are required since the last information return was filed with the enterprise register.
The following options are applicable for the keyword InfoChanges.o.
The registration fees of the Registre des entreprises are part of the tax payable. They represent the renewable rate that a client duly registered with the Registre des entreprises is required to pay under the Loi sur la publicité légale.
For corporations, and pursuant to legal form, the 2024 rates are as follows:
Incorporated association $39.00
Other $101.00
Company $101.00
Cooperative $46.00
Insurance mutual $101.00
Fraternal benefit society $39.00
Syndicate of co-ownership $39.00
Non-profit organization $39.00
For corporations, and pursuant to legal form, the 2025 rates are as follows:
Incorporated association $40.00
Other $104.00
Company $104.00
Cooperative $47.00
Insurance mutual $104.00
Fraternal benefit society $40.00
Syndicate of co-ownership $40.00
Non-profit organization $40.00
Registration fees are set at zero for the first registration year and the year following the year of registration.
Use the keyword Fee-OV to override the amount of registration fees of the Registre des entreprises calculated by DT Max.
Use the keyword Cryptoassets to indicate whether or not the corporation received, held or disposed of (sell, transfer, exchange, gift etc.) any crypto-assets.
A cryptoasset is property that is a digital representation of value and that only exists at a digital address of a publicly distributed ledger.
The use of cryptoassets can have tax consequences if, for example: - they are used to acquire goods and services - they are converted into currency - they are traded for another type of cryptoasset - they are sold or donated - they are used for loans or to lease property
There can also be tax consequences if the taxpayer mines cryptoassets and receives a reward for their services.
If "Yes" is selected, the information in this group is used solely for purposes of Quebec form TP-21.4.39.
The following options are applicable for the keyword Cryptoassets.
Use the keyword Cryptoassets-End to indicate whether or not the corporation owned cryptoassets at the end of the year.
The following options are applicable for the keyword Cryptoassets-End.
Use the keyword Crypto-Transaction to indicate the type of cryptoasset transaction.
The following options are applicable for the keyword Crypto-Transaction.
Capital gains or losses
Business income
Rental income
Interest income
Use the keyword Type-Cryptoasset to identify the type of cryptoasset used.
The following options are applicable for the keyword Type-Cryptoasset.
Use the keyword Number-Units to enter the total number of units.
Use the keyword Proceeds.t to enter the total proceeds of the disposition. For more information about the proceeds of disposition of a cryptoasset, see guide IN-120-V, Capital Gains and Losses.
Use the keyword ACB.t to enter the total adjusted cost base. For more information about the adjusted cost base of a cryptoasset, see guide IN-120-V, Capital Gains and Losses.
Use the keyword Expenses.t to enter the total expenses incurred for the disposition.
Use the keyword Date-Disp.t to enter the date of the disposition.
Use the keyword Gross-Income.t to enter the gross income amount.
Use the keyword Net-Income.t to enter the net income or net losses amount.
Use the keyword Interest-Income to enter the interest income amount.
Use the keyword Contact-FirstName to enter the first name of the contact person.
Use the keyword Contact-LastName to enter the last name of the contact person.
Enter payments to deferred income plans which were deducted from income and the details of the plans in the DeferIncPlan group. This information will be printed on schedule 15.
The following options are applicable for the keyword DeferIncPlan.
Reg pension plan
Reg supp unemployment benefit plan
Deferred profit-sharing plan
Employee profit-sharing plan
Pooled registered pension plan
Use [Alt-J] to enter different values for other jurisdictions.
 See the Taxnet Pro™ T2 Line-by-Line Guide (subscription required):
Line 165 - Deferred income plans
Enter the name of the deferred income plan to print on schedule 15 in PlanName.
See the Taxnet Pro™ T2 Line-by-Line Guide (subscription required):
Line 165 - Deferred income plans
Enter the registration number of the deferred income plan to print on schedule 15 in #-FED here.
Enter the registration number of the deferred income plan to print on the CO-137 schedule in #-QUE here.
Enter the number of employees participating in the deferred income plan in NumEmployees. If this corporation's jurisdiction is Quebec, this information will print on the CO-137 form.
See the Taxnet Pro™ T2 Line-by-Line Guide (subscription required):
Line 165 - Deferred income plans
Enter the name of the employees' profit sharing plan trust to print on schedule 15 in EPPTrust.
Enter the address of the employees' profit sharing plan trust to print on schedule 15 in EPPAddress. Data entered in this keyword will be the first line of the address.
Use the keyword More-Info to enter additional address information. This will be line two of the address.
Use the keyword City.e to enter the city name. DT Max will not check the spelling of the city name.
Use the keyword Province.e to select the province.
The following options are applicable for the keyword Province.e.
Use the keyword State.e to select the state.
Use the keyword Country.e to select the country.
Use 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.
Use the keyword ZIPCode.e to enter the zip code.
Use the keyword For-Post.e to enter the foreign postal code.
Enter the source of the T4PS filing issued by the employees' profit sharing plan trust to print on schedule 15 in FilerOfT4PS.
The following options are applicable for the keyword FilerOfT4PS.
Section 125.21 of the Act generally allows a Canadian parent bank a non-refundable credit, applicable against its tax payable under Part I of the Act, for certain amounts of non-resident withholding tax paid in respect of interest on an upstream deposit made by a foreign affiliate of the bank. More specifically, section 125.21 permits a corporation that is an eligible Canadian bank (as defined in subsection 95(2.43)) throughout a taxation year to deduct, in computing its tax payable for the year under Part I, the total of all amounts each of which is the amount by which an amount described in paragraph 125.21(a) exceeds an amount described in paragraph 125.21(b).
See the Taxnet Pro™ T2 Line-by-Line Guide (subscription required):
Line 641 - Eligible Canadian bank deduction
 See the CRA's general income tax guide:
Line 641 - Eligible Canadian bank deduction under section 125.21
Use the keyword Election.gr to make an election or revoke an election.
The following options are applicable for the keyword Election.gr.
Election to use the Mark-to-Market method (T217) Choose this option if you wish to make an election for each eligible derivative on a mark-to-market method under subsection 10.1(1).
Revocation of an Election (Mark-to-Market method T217) Choose this option if you want to make a revocation under subsection 10.1(2) of an election previously made under subsection 10.1(1).
Use FirstElection to indicate whether it is the first time that the corporation made the election.
The following options are applicable for the keyword FirstElection.
Use the keyword Contact-Person.m to enter the name of the person to contact for more information for purposes of federal election forms.
If the keyword Contact-Person.m is not entered, DT Max will default to the keyword ContactName in the Address group.
Use the keyword Firm-Name.m to enter the name of the firm for purposes of federal form T217.
Use the keyword Contact-Phone.m to enter the telephone number of the contact person for the purposes of federal form T217.
Use the keyword Extension.m to enter the telephone extension number of the contact person for purposes of federal form T217.
Use the keyword Foreign-Aff to enter the name of the foreign affiliate of which the filing corporation is a shareholder.
See the Taxnet Pro™ T2 Line-by-Line Guide (subscription required):
Line 169 - Investment in foreign affiliates
Use the keyword Equity% to indicate the equity percentage held by the filing corporation in the foreign affiliate. Any type of share, whether voting or otherwise, qualifies as a shareholding for purposes of the equity percentage calculation.
Use the keyword Affiliate to indicate the type of foreign affiliate being reported.
The following options are applicable for the keyword Affiliate.
The 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.
T1134 - Not controlled foreign affiliates Choose this option to complete the information return relating to foreign affiliates that are not controlled foreign affiliates. A separate supplement must be completed for each foreign affiliate.
T1134 - Controlled foreign affiliates Choose this option to complete the information return relating to controlled foreign affiliates. A separate supplement must be completed for each foreign affiliate.
T1134 - Dormant or inactive foreign affiliate Choose this option to complete the information return for dormant or inactive foreign affiliates.
T1135 - Foreign income verification statement (simplified) Choose this option to complete the information return relating to foreign property. This return must be completed if the reporting taxpayer's total cost amount of all specified foreign property owned or held in a beneficial interest exceeds $100 000.
If the total cost of all specified foreign property held at any time during the year exceeded $100,000 but was less than $250,000, the corporation is required to complete either Part A (Simplified reporting method) or Part B (Detailed reporting method).
If the total cost of all specified foreign property held at any time during the year was $250,000 or more, then the corporation is required to complete Part B (Detailed reporting method).
T1135 - Foreign income verification statement (detailed) Choose this option to complete the information return relating to foreign property. This return must be completed if the reporting taxpayer's total cost amount of all specified foreign property owned or held in a beneficial interest exceeds $100 000.
If the total cost of all specified foreign property held at any time during the year exceeded $100,000 but was less than $250,000, the corporation is required to complete either Part A (Simplified reporting method) or Part B (Detailed reporting method).
If the total cost of all specified foreign property held at any time during the year was $250,000 or more, then the corporation is required to complete Part B (Detailed reporting method).
T1141 - Transfers/loans to non-resident trusts Choose this option to complete the information return in respect of transfers to non-resident trusts. The applicable form is generally required to be filed by a person where that person or a foreign affiliate of the person has transferred or loaned property to the trust or to a non-resident corporation controlled by the trust.
T1142 - Distr./indebt. owed to a non-res. trust Choose this option to complete the information return in respect of distributions from and indebtedness owed to a non-resident trust. This form must be completed if the reporting taxpayer, at any time in the taxation year or fiscal period, received funds or property from a non-resident trust or is indebted to a non-resident trust.
See the Taxnet Pro™ T2 Line-by-Line Guide (subscription required):
Line 257 - Foreign affiliates
Line 259 - Foreign income verification
Line 260 - Transfers or loans to a non resident trust
Line 261 - Distributions from/indebtedness to non resident trusts
Use 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.
Use the keyword Amend-Return to indicate whether or not the T1134, T1135, T1141 or T1142 information return is an amended return.
The following options are applicable for the keyword Amend-Return.
Use the keyword T1134-Summary to specify the summary type being generated. If you wish to re-submit the T1134 form electronically, you must modify T1134-Summary to unmodified or amended depending on the action required.
The following options are applicable for the keyword T1134-Summary.
See the Taxnet Pro™ T2 Line-by-Line Guide (subscription required):
Line 257 - Foreign affiliates
Line 259 - Foreign income verification
Line 260 - Transfers or loans to a non resident trust
Line 261 - Distributions from/indebtedness to non resident trusts
Use 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.
Use the keyword NAICS.f to enter the NAICS code(s) of the reporting entity.
Use the keyword Ss233-2(4-1) to indicate whether this filing is required because of Ss. 233.2(4.1).
The following options are applicable for the keyword Ss233-2(4-1).
Use the keyword Cost-ForeignProp to select 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.
Use 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.
Funds held outside Canada Funds held outside Canada include money on deposit in foreign bank accounts, money held with a foreign depository for safekeeping and money held by any other foreign institution at any time during the year. Prepaid debit or credit cards and negotiable instruments, such as cheques and drafts, are also included in this category. For marketable securities see category 3.
Shares of non resident corporations Report all shares of non-resident corporations whether or not they are physically held in Canada.
Do not report shares of a foreign affiliate corporation. Generally, a foreign affiliate is a non-resident corporation (or certain non-resident trusts) of which you hold at least 1% of the shares individually, and, either alone or with related persons, hold 10% or more of the shares. If you have a foreign affiliate, you may have to file a T1134, Information Return Relating to Controlled and Not Controlled Foreign Affiliates.
Indebtedness owed by non-resident Report all amounts owed to you by a non-resident person (other than a foreign affiliate corporation) whether the indebtedness is held inside or outside Canada. Include all promissory notes, bills, bonds, commercial paper, debentures, loans, mortgages, and other indebtedness owed to you by a non-resident person. Marketable securities, such as guaranteed investment certificates, government treasury bills and term deposits issued by a non-resident, should be reported under this category.
Interests in non-resident trusts Report all interests in non-resident trusts acquired for consideration, other than a non-resident trust that is a foreign affiliate for the purposes of section 233.4. If you contributed to, or received a distribution or loan from, a non-resident trust you may be required to file a T1141, Information Return in Respect of Contributions to Non-Resident Trusts, Arrangements or Entities or a T1142, Information Return in Respect of Distributions from and Indebtedness to a Non-Resident Trust.
Real property outside Canada Report all real property located outside of Canada other than real property used in an active business or used primarily for personal use (such as a vacation property used primarily as a personal residence). Rental property outside Canada should be included in this category.
Other property outside Canada This category should include any property that does not correspond to any of the other categories.
2013 Transitional Reporting Method for property held in that particular account in Category 6 "Other property outside of Canada".
For the 2013 tax year, the following Form T1135 reporting method is permitted:
1. Canadian registered securities dealer reporting method
A taxpayer who held specified foreign property in an account in the taxpayer's name (or jointly with another taxpayer) with a Canadian registered securities dealer (as defined in subsection 248(1) of the Act) is permitted to report the aggregate amount of all such property held in that particular account in Category 6 "Other property outside of Canada". A taxpayer who chooses to use this reporting method must use it for all accounts with Canadian registered securities dealers.
2. Unit trust reporting method
A unit trust (as defined in subsection 108(2) of the Act) resident in Canada is permitted to report the aggregate amount of all specified foreign property it held in Category 6 "Other property outside of Canada". If the 2013 transitional reporting method is being used, provide the following information:
Description of property - enter the name and account number of each Canadian registered securities dealer account (or the name of the unit trust) on a separate row;
Country code - enter CAN;
Maximum cost amount during the year - enter "0";
Cost amount at year end - enter the market value of all specified foreign property held in that account (or by the unit trust) at the end of the particular tax year;
Income (loss) - provide the total income earned on all specified foreign property held in that account (or by the unit trust) at any time during the particular tax year;
Gain (loss) on disposition - provide the total gross gain or loss realized on the disposition of all specified foreign properties held in that account (or by the unit trust) at any time during the particular tax year.
Property held in account with Cdn reg. sec. dealer Property held in an account with a Canadian registered securities dealer or a Canadian trust company
A taxpayer who held specified foreign property with a Canadian registered securities dealer (as defined in subsection 248(1) of the Act) or with a Canadian trust company (as determined under paragraph (b) of the definition of restricted financial institution in subsection 248(1) of the Act) is permitted to report the aggregate amount of all such property in this category.
The table for this category should be completed as follows: - all of the property held with a particular securities dealer or trust company should be aggregated on a country-by-country basis; - it is also acceptable to provide aggregate totals for each particular account on a country-by-country basis; - refer to the "country code" instructions above to determine the appropriate country for each property; and - the maximum fair market value during the year may be based on the maximum month-end fair market value.
See the Taxnet Pro™ T2 Line-by-Line Guide (subscription required):
Line 257 - Foreign affiliates
Line 259 - Foreign income verification
Line 260 - Transfers or loans to a non resident trust
Line 261 - Distributions from/indebtedness to non resident trusts
Description.t description of property
CountryCode.t country code
Use 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.
Use 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.
Use 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.
Use the keyword FMV-End to indicate the fair market value at year end.
Income
Income received.
Capital received.
Gain or loss on disposition.
Use the keyword Prop-Type.sim to indicate the type(s) of foreign property held at any time during the year.
The following options are applicable for the keyword Prop-Type.sim.
Funds held outside Canada Funds held outside Canada include money on deposit in foreign bank accounts, money held with a foreign depository for safekeeping and money held by any other foreign institution at any time during the year. Prepaid debit or credit cards and negotiable instruments, such as cheques and drafts, are also included in this category. For marketable securities see category 3.
Shares of non resident corporations Report all shares of non-resident corporations whether or not they are physically held in Canada.
Do not report shares of a foreign affiliate corporation. Generally, a foreign affiliate is a non-resident corporation (or certain non-resident trusts) of which you hold at least 1% of the shares individually, and, either alone or with related persons, hold 10% or more of the shares. If you have a foreign affiliate, you may have to file a T1134, Information Return Relating to Controlled and Not Controlled Foreign Affiliates.
Indebtedness owed by non-resident Report all amounts owed to you by a non-resident person (other than a foreign affiliate corporation) whether the indebtedness is held inside or outside Canada. Include all promissory notes, bills, bonds, commercial paper, debentures, loans, mortgages, and other indebtedness owed to you by a non-resident person. Marketable securities, such as guaranteed investment certificates, government treasury bills and term deposits issued by a non-resident, should be reported under this category.
Interests in non-resident trusts Report all interests in non-resident trusts acquired for consideration, other than a non-resident trust that is a foreign affiliate for the purposes of section 233.4. If you contributed to, or received a distribution or loan from, a non-resident trust you may be required to file a T1141, Information Return in Respect of Contributions to Non-Resident Trusts, Arrangements or Entities or a T1142, Information Return in Respect of Distributions from and Indebtedness to a Non-Resident Trust.
Real property outside Canada Report all real property located outside of Canada other than real property used in an active business or used primarily for personal use (such as a vacation property used primarily as a personal residence). Rental property outside Canada should be included in this category.
Other property outside Canada This category should include any property that does not correspond to any of the other categories.
2013 Transitional Reporting Method for property held in that particular account in Category 6 "Other property outside of Canada".
For the 2013 tax year, the following Form T1135 reporting method is permitted:
1. Canadian registered securities dealer reporting method
A taxpayer who held specified foreign property in an account in the taxpayer's name (or jointly with another taxpayer) with a Canadian registered securities dealer (as defined in subsection 248(1) of the Act) is permitted to report the aggregate amount of all such property held in that particular account in Category 6 "Other property outside of Canada". A taxpayer who chooses to use this reporting method must use it for all accounts with Canadian registered securities dealers.
2. Unit trust reporting method
A unit trust (as defined in subsection 108(2) of the Act) resident in Canada is permitted to report the aggregate amount of all specified foreign property it held in Category 6 "Other property outside of Canada". If the 2013 transitional reporting method is being used, provide the following information:
Description of property - enter the name and account number of each Canadian registered securities dealer account (or the name of the unit trust) on a separate row;
Country code - enter CAN;
Maximum cost amount during the year - enter "0";
Cost amount at year end - enter the market value of all specified foreign property held in that account (or by the unit trust) at the end of the particular tax year;
Income (loss) - provide the total income earned on all specified foreign property held in that account (or by the unit trust) at any time during the particular tax year;
Gain (loss) on disposition - provide the total gross gain or loss realized on the disposition of all specified foreign properties held in that account (or by the unit trust) at any time during the particular tax year.
Property held in account with Cdn reg. sec. dealer Property held in an account with a Canadian registered securities dealer or a Canadian trust company
A taxpayer who held specified foreign property with a Canadian registered securities dealer (as defined in subsection 248(1) of the Act) or with a Canadian trust company (as determined under paragraph (b) of the definition of restricted financial institution in subsection 248(1) of the Act) is permitted to report the aggregate amount of all such property in this category.
The table for this category should be completed as follows: - all of the property held with a particular securities dealer or trust company should be aggregated on a country-by-country basis; - it is also acceptable to provide aggregate totals for each particular account on a country-by-country basis; - refer to the "country code" instructions above to determine the appropriate country for each property; and - the maximum fair market value during the year may be based on the maximum month-end fair market value.
Use the keyword CountryCode.sim to select the top three countries based on the maximum cost amount of specified foreign property held during the year (T1135 Part A).
Use the keyword Income.sim to enter the gross income from all specified foreign property (T1135 Part A).
Use the keyword Gain-Loss.sim to enter the gain(loss) from the disposition from all specified foreign property (T1135 Part A).
Use 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.
Reporting entity
Section 3A i)- individuals within related Canadian group
Section 3A ii)- corporations within related Canadian group
Section 3A iii)- trusts within the related Canadian group
Section 3A iv)- partnerships within related Canadian group
Section 3C i)- related corporations in organization chart
Section 3C ii)- foreign affiliate with equity in other FA
Section 3C iv)- partnerships of the foreign affiliate
Section 3D - dormant FA not entered in section 3C i) & ii)
Section 3E - lower-tier non-controlled foreign affiliate
This is the sequence number for the reporting entity according to CRA specifications. This keyword cannot be edited.
The keyword Sequence.f is a sequential number generated by DT Max due to CRA specifications. If you need to change this keyword, please ensure the same sequence number is entered for all occurrences of this entity.
Use the keyword First-Name to enter the first name of the related individual.
Use the keyword Initial to enter the initial of the related individual.
Use the keyword Last-Name to enter the last name of the related individual.
Use the keyword Name.t1134 to enter the name of the related corporation.
Use the keyword Corp-Name.t1134 to list the name of the corporation that is not dealing at arm's length with the reporting entity.
Use the keyword Corp-Res-Code to enter the country code of residence of the corporation.
Use the keyword Partnership-Name to list the name of each partnership of which the foreign affiliate is a member.
Use the keyword Part-Address-Ln1 to enter the address of the partnership.
Use the keyword Part-Address-Ln2 to enter the second line of the address of the partnership
Use the keyword Part-CountryCode to enter the country code of the business location of the partnership of which a foreign affiliate is a member.
Use the keyword Foreign-Aff-Name to enter the name of the foreign affiliate.
Use the keyword Foreign-Aff-IDNum to enter the taxpayer identification number for the foreign affiliate.
The keyword For-Aff-Sequence is a sequential number generated by DT Max due to CRA specifications. If you need to change this keyword, please ensure the same sequence number is entered for all occurrences of this foreign affiliate.
Use the keyword For-Aff-Code to enter the country code of the residence of the foreign affiliate.
Use 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).
Use 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: had gross receipts (including proceeds from the disposition of property) of less than CAD $100,000 in the year; and
at no time in the year had assets with a total fair market value of more than CAD $1,000,000.
The following options are applicable for the keyword For-Aff-Dormant.
Use the keyword Cost-Amt to enter the Canadian reporting entity's investment in the dormant affiliate in Canadian dollars.
Use the keyword Gross-Receipts to enter the gross receipts in Canadian dollars.
Use the keyword Gross-Revenue to enter the gross revenue in Canadian dollars.
Use 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.
Funds held outside Canada Funds held outside Canada include money on deposit in foreign bank accounts, money held with a foreign depository for safekeeping and money held by any other foreign institution at any time during the year. Prepaid debit or credit cards and negotiable instruments, such as cheques and drafts, are also included in this category. For marketable securities see category 3.
Shares of non resident corporations Report all shares of non-resident corporations whether or not they are physically held in Canada.
Do not report shares of a foreign affiliate corporation. Generally, a foreign affiliate is a non-resident corporation (or certain non-resident trusts) of which you hold at least 1% of the shares individually, and, either alone or with related persons, hold 10% or more of the shares. If you have a foreign affiliate, you may have to file a T1134, Information Return Relating to Controlled and Not Controlled Foreign Affiliates.
Indebtedness owed by non-resident Report all amounts owed to you by a non-resident person (other than a foreign affiliate corporation) whether the indebtedness is held inside or outside Canada. Include all promissory notes, bills, bonds, commercial paper, debentures, loans, mortgages, and other indebtedness owed to you by a non-resident person. Marketable securities, such as guaranteed investment certificates, government treasury bills and term deposits issued by a non-resident, should be reported under this category.
Interests in non-resident trusts Report all interests in non-resident trusts acquired for consideration, other than a non-resident trust that is a foreign affiliate for the purposes of section 233.4. If you contributed to, or received a distribution or loan from, a non-resident trust you may be required to file a T1141, Information Return in Respect of Contributions to Non-Resident Trusts, Arrangements or Entities or a T1142, Information Return in Respect of Distributions from and Indebtedness to a Non-Resident Trust.
Real property outside Canada Report all real property located outside of Canada other than real property used in an active business or used primarily for personal use (such as a vacation property used primarily as a personal residence). Rental property outside Canada should be included in this category.
Other property outside Canada This category should include any property that does not correspond to any of the other categories.
2013 Transitional Reporting Method for property held in that particular account in Category 6 "Other property outside of Canada".
For the 2013 tax year, the following Form T1135 reporting method is permitted:
1. Canadian registered securities dealer reporting method
A taxpayer who held specified foreign property in an account in the taxpayer's name (or jointly with another taxpayer) with a Canadian registered securities dealer (as defined in subsection 248(1) of the Act) is permitted to report the aggregate amount of all such property held in that particular account in Category 6 "Other property outside of Canada". A taxpayer who chooses to use this reporting method must use it for all accounts with Canadian registered securities dealers.
2. Unit trust reporting method
A unit trust (as defined in subsection 108(2) of the Act) resident in Canada is permitted to report the aggregate amount of all specified foreign property it held in Category 6 "Other property outside of Canada". If the 2013 transitional reporting method is being used, provide the following information:
Description of property - enter the name and account number of each Canadian registered securities dealer account (or the name of the unit trust) on a separate row;
Country code - enter CAN;
Maximum cost amount during the year - enter "0";
Cost amount at year end - enter the market value of all specified foreign property held in that account (or by the unit trust) at the end of the particular tax year;
Income (loss) - provide the total income earned on all specified foreign property held in that account (or by the unit trust) at any time during the particular tax year;
Gain (loss) on disposition - provide the total gross gain or loss realized on the disposition of all specified foreign properties held in that account (or by the unit trust) at any time during the particular tax year.
Property held in account with Cdn reg. sec. dealer Property held in an account with a Canadian registered securities dealer or a Canadian trust company
A taxpayer who held specified foreign property with a Canadian registered securities dealer (as defined in subsection 248(1) of the Act) or with a Canadian trust company (as determined under paragraph (b) of the definition of restricted financial institution in subsection 248(1) of the Act) is permitted to report the aggregate amount of all such property in this category.
The table for this category should be completed as follows: - all of the property held with a particular securities dealer or trust company should be aggregated on a country-by-country basis; - it is also acceptable to provide aggregate totals for each particular account on a country-by-country basis; - refer to the "country code" instructions above to determine the appropriate country for each property; and - the maximum fair market value during the year may be based on the maximum month-end fair market value.
Use the keyword Cost-Amt.fa to enter the Canadian reporting entity's investment in the dormant affiliate in Canadian dollars.
Use the keyword Gross-Receipts.fa to enter the gross receipts in Canadian dollars.
Use the keyword Gross-Revenue.fa to enter the gross revenue in Canadian dollars.
Use 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.
Funds held outside Canada Funds held outside Canada include money on deposit in foreign bank accounts, money held with a foreign depository for safekeeping and money held by any other foreign institution at any time during the year. Prepaid debit or credit cards and negotiable instruments, such as cheques and drafts, are also included in this category. For marketable securities see category 3.
Shares of non resident corporations Report all shares of non-resident corporations whether or not they are physically held in Canada.
Do not report shares of a foreign affiliate corporation. Generally, a foreign affiliate is a non-resident corporation (or certain non-resident trusts) of which you hold at least 1% of the shares individually, and, either alone or with related persons, hold 10% or more of the shares. If you have a foreign affiliate, you may have to file a T1134, Information Return Relating to Controlled and Not Controlled Foreign Affiliates.
Indebtedness owed by non-resident Report all amounts owed to you by a non-resident person (other than a foreign affiliate corporation) whether the indebtedness is held inside or outside Canada. Include all promissory notes, bills, bonds, commercial paper, debentures, loans, mortgages, and other indebtedness owed to you by a non-resident person. Marketable securities, such as guaranteed investment certificates, government treasury bills and term deposits issued by a non-resident, should be reported under this category.
Interests in non-resident trusts Report all interests in non-resident trusts acquired for consideration, other than a non-resident trust that is a foreign affiliate for the purposes of section 233.4. If you contributed to, or received a distribution or loan from, a non-resident trust you may be required to file a T1141, Information Return in Respect of Contributions to Non-Resident Trusts, Arrangements or Entities or a T1142, Information Return in Respect of Distributions from and Indebtedness to a Non-Resident Trust.
Real property outside Canada Report all real property located outside of Canada other than real property used in an active business or used primarily for personal use (such as a vacation property used primarily as a personal residence). Rental property outside Canada should be included in this category.
Other property outside Canada This category should include any property that does not correspond to any of the other categories.
2013 Transitional Reporting Method for property held in that particular account in Category 6 "Other property outside of Canada".
For the 2013 tax year, the following Form T1135 reporting method is permitted:
1. Canadian registered securities dealer reporting method
A taxpayer who held specified foreign property in an account in the taxpayer's name (or jointly with another taxpayer) with a Canadian registered securities dealer (as defined in subsection 248(1) of the Act) is permitted to report the aggregate amount of all such property held in that particular account in Category 6 "Other property outside of Canada". A taxpayer who chooses to use this reporting method must use it for all accounts with Canadian registered securities dealers.
2. Unit trust reporting method
A unit trust (as defined in subsection 108(2) of the Act) resident in Canada is permitted to report the aggregate amount of all specified foreign property it held in Category 6 "Other property outside of Canada". If the 2013 transitional reporting method is being used, provide the following information:
Description of property - enter the name and account number of each Canadian registered securities dealer account (or the name of the unit trust) on a separate row;
Country code - enter CAN;
Maximum cost amount during the year - enter "0";
Cost amount at year end - enter the market value of all specified foreign property held in that account (or by the unit trust) at the end of the particular tax year;
Income (loss) - provide the total income earned on all specified foreign property held in that account (or by the unit trust) at any time during the particular tax year;
Gain (loss) on disposition - provide the total gross gain or loss realized on the disposition of all specified foreign properties held in that account (or by the unit trust) at any time during the particular tax year.
Property held in account with Cdn reg. sec. dealer Property held in an account with a Canadian registered securities dealer or a Canadian trust company
A taxpayer who held specified foreign property with a Canadian registered securities dealer (as defined in subsection 248(1) of the Act) or with a Canadian trust company (as determined under paragraph (b) of the definition of restricted financial institution in subsection 248(1) of the Act) is permitted to report the aggregate amount of all such property in this category.
The table for this category should be completed as follows: - all of the property held with a particular securities dealer or trust company should be aggregated on a country-by-country basis; - it is also acceptable to provide aggregate totals for each particular account on a country-by-country basis; - refer to the "country code" instructions above to determine the appropriate country for each property; and - the maximum fair market value during the year may be based on the maximum month-end fair market value.
Use the keyword Oth-For-Aff-Name to enter the name of the other foreign affiliate.
Use the keyword Oth-For-Aff-IDNum to enter the taxpayer identification number for the other foreign affiliate.
The keyword Oth-FA-Sequence is a sequential number generated by DT Max due to CRA specifications. If you need to change this keyword, please ensure that the same sequence number is entered for all occurrences of this foreign affiliate.
Use 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.
Use 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: had gross receipts (including proceeds from the disposition of property) of less than CAD $100,000 in the year; and
at no time in the year had assets with a total fair market value of more than CAD $1,000,000.
The following options are applicable for the keyword Oth-FA-Dormant.
Use the keyword Cost-Amt.f to enter the Canadian reporting entity's investment in the dormant affiliate in Canadian dollars.
Use the keyword Gross-Receipts.f to enter the gross receipts in Canadian dollars.
Use the keyword Gross-Revenue.f to enter the gross revenue in Canadian dollars.
Use 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.
Funds held outside Canada Funds held outside Canada include money on deposit in foreign bank accounts, money held with a foreign depository for safekeeping and money held by any other foreign institution at any time during the year. Prepaid debit or credit cards and negotiable instruments, such as cheques and drafts, are also included in this category. For marketable securities see category 3.
Shares of non resident corporations Report all shares of non-resident corporations whether or not they are physically held in Canada.
Do not report shares of a foreign affiliate corporation. Generally, a foreign affiliate is a non-resident corporation (or certain non-resident trusts) of which you hold at least 1% of the shares individually, and, either alone or with related persons, hold 10% or more of the shares. If you have a foreign affiliate, you may have to file a T1134, Information Return Relating to Controlled and Not Controlled Foreign Affiliates.
Indebtedness owed by non-resident Report all amounts owed to you by a non-resident person (other than a foreign affiliate corporation) whether the indebtedness is held inside or outside Canada. Include all promissory notes, bills, bonds, commercial paper, debentures, loans, mortgages, and other indebtedness owed to you by a non-resident person. Marketable securities, such as guaranteed investment certificates, government treasury bills and term deposits issued by a non-resident, should be reported under this category.
Interests in non-resident trusts Report all interests in non-resident trusts acquired for consideration, other than a non-resident trust that is a foreign affiliate for the purposes of section 233.4. If you contributed to, or received a distribution or loan from, a non-resident trust you may be required to file a T1141, Information Return in Respect of Contributions to Non-Resident Trusts, Arrangements or Entities or a T1142, Information Return in Respect of Distributions from and Indebtedness to a Non-Resident Trust.
Real property outside Canada Report all real property located outside of Canada other than real property used in an active business or used primarily for personal use (such as a vacation property used primarily as a personal residence). Rental property outside Canada should be included in this category.
Other property outside Canada This category should include any property that does not correspond to any of the other categories.
2013 Transitional Reporting Method for property held in that particular account in Category 6 "Other property outside of Canada".
For the 2013 tax year, the following Form T1135 reporting method is permitted:
1. Canadian registered securities dealer reporting method
A taxpayer who held specified foreign property in an account in the taxpayer's name (or jointly with another taxpayer) with a Canadian registered securities dealer (as defined in subsection 248(1) of the Act) is permitted to report the aggregate amount of all such property held in that particular account in Category 6 "Other property outside of Canada". A taxpayer who chooses to use this reporting method must use it for all accounts with Canadian registered securities dealers.
2. Unit trust reporting method
A unit trust (as defined in subsection 108(2) of the Act) resident in Canada is permitted to report the aggregate amount of all specified foreign property it held in Category 6 "Other property outside of Canada". If the 2013 transitional reporting method is being used, provide the following information:
Description of property - enter the name and account number of each Canadian registered securities dealer account (or the name of the unit trust) on a separate row;
Country code - enter CAN;
Maximum cost amount during the year - enter "0";
Cost amount at year end - enter the market value of all specified foreign property held in that account (or by the unit trust) at the end of the particular tax year;
Income (loss) - provide the total income earned on all specified foreign property held in that account (or by the unit trust) at any time during the particular tax year;
Gain (loss) on disposition - provide the total gross gain or loss realized on the disposition of all specified foreign properties held in that account (or by the unit trust) at any time during the particular tax year.
Property held in account with Cdn reg. sec. dealer Property held in an account with a Canadian registered securities dealer or a Canadian trust company
A taxpayer who held specified foreign property with a Canadian registered securities dealer (as defined in subsection 248(1) of the Act) or with a Canadian trust company (as determined under paragraph (b) of the definition of restricted financial institution in subsection 248(1) of the Act) is permitted to report the aggregate amount of all such property in this category.
The table for this category should be completed as follows: - all of the property held with a particular securities dealer or trust company should be aggregated on a country-by-country basis; - it is also acceptable to provide aggregate totals for each particular account on a country-by-country basis; - refer to the "country code" instructions above to determine the appropriate country for each property; and - the maximum fair market value during the year may be based on the maximum month-end fair market value.
Use the keyword Equity%.t1134 to enter the equity percentage in the foreign affiliate
Use the keyword Direct-Equity% to enter the direct equity percentage in the foreign affiliate
Use the keyword For-Aff-Interest% to enter the foreign affiliate's interest percentage in the partnership.
Use the keyword Street.f to enter the street address of the related entity.
Use the keyword City.f to enter the city of the related entity.
Use the keyword Province.f to enter the province of the related entity.
The following options are applicable for the keyword Province.f.
Use the keyword State.f to enter the state of the related entity.
Use the keyword Country.f to enter the country of the related entity.
Use the keyword PostalCode.f to enter the postal code of the related entity.
Use the keyword ZipCode.f to enter the zip code of the related entity.
Use the keyword ForeignPost.f to enter the foreign postal code of the related entity.
Use the keyword SIN.f to enter the SIN of the related individual.
Use the keyword BusNumber.f to enter the business number of the related corporation.
Use the keyword TrustNumber.f to enter the trust number of the related trust.
Use the keyword PartnershipNum.f to enter the account number of the related partnership.
Use the keyword PartnershipCode to select the partnership code of the related partnerhip.
The following options are applicable for the keyword PartnershipCode.
1 - If end partners are individuals or trusts
2 - If end partners are corporations
3 - If end partners are individuals, trusts & corporations
Use the keyword NAICS.t1134 to enter the NAICS code(s) of the related entity.
Use the keyword Transactions to select the type of transaction.
The following options are applicable for the keyword Transactions.
Entity involved in a section 85 transfer
Entity involved in a subsection 85.1(3) transaction
Entity filed a section 86.1 election
Entity involved in a section 87 amalgamation
Entity involved in a subsection 88(1) winding up
Corp. ceased to be FA of reporting entity/group in year
Surplus account bal. impacted by transformation transaction
Reporting entity/group % in FA increased or decreased in yr
Reporting entity/group would have qualifying interest in FA
FA became indebted to reporting entity/group in yr
Reporting entity/group became indebted to FA in yr
Subsection 212.3(2) applies due to investment in FA in yr
FA made dividend distributions to other FA of rep. group
Rep. group elected to by-pass surplus distribution rules
Use the keyword Supplement-Type to specify the type of T1134 supplement being generated. If you wish to re-submit the T1134 form electronically you must modify each T1134 Supplement-Type to unmodified, amended, or deleted depending on the action required.
The following options are applicable for the keyword Supplement-Type.
Original
Amended
Deleted (closed)
Unmodified
See the Taxnet Pro™ T2 Line-by-Line Guide (subscription required):
Line 257 - Foreign affiliates
Line 259 - Foreign income verification
Line 260 - Transfers or loans to a non resident trust
Line 261 - Distributions from/indebtedness to non resident trusts
Use the keyword Sequence.t1134 to enter the sequence number of the T1134 supplement. Please begin with the number 1 and increment it by 1 for each additional supplement.
Use the keyword ReasonDeletion to explain why the T1134 supplement is being deleted.
The following options are applicable for the keyword ReasonDeletion.
Duplicate
Filed in error
Other
Use the keyword Affiliate-Id to enter the name of the foreign affiliate. A separate form will be produced for each foreign affiliate identified with this keyword.
Use the keyword Affiliate-IDNum to enter the taxpayer identification number of the foreign affiliate.
The keyword Sequence.fa is a sequential number generated by DT Max due to CRA specifications. If you need to change this keyword, please ensure the same sequence number is entered for all occurrences of this foreign affiliate.
Use the keyword Major-Bus to specify the principal activities of the foreign affiliate.
Identify the principal places of business of the foreign affiliate with the keyword Bus-Place.
Use the keyword Tax-Pay-Place to enter the country code where income or profits tax was paid or payable.
Identify the country of residence of the foreign affiliate with the keyword Residence.fa.
Use the keyword Firstime to indicate whether or not this is the first time the reporting corporation has filed form T1134 for this foreign affiliate.
The following options are applicable for the keyword Firstime.
Use 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.
Use the keyword Address.fa to enter the head office address of the foreign affiliate.
Use the keyword More-Info to enter additional address information. This will be line two of the address.
Use the keyword City.e to enter the city name. DT Max will not check the spelling of the city name.
Use the keyword Province.e to select the province.
The following options are applicable for the keyword Province.e.
Use the keyword State.e to select the state.
Use the keyword Country.e to select the country.
Use 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.
Use the keyword ZIPCode.e to enter the zip code.
Use the keyword For-Post.e to enter the foreign postal code.
Use 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 SIN, business number, trust account number or partnership account number must be an exact match to the entry for that entity in the Org-Structure group.
This information is required to complete the T1134 Supplement.
The following options are applicable for the keyword RelatedEntity.
Reporting entity
Individual within related Canadian group
Corporation within related Canadian group
Trust within the related Canadian group
Partnership within related Canadian group
Use the keyword SIN.for to enter the SIN of the related individual.
Use the keyword BusNumber.for to enter the business number of the related corporation.
Use the keyword TrustNumber.for to enter the trust number of the related trust.
Use the keyword PartnershipNum.for to enter the account number of the related partnership.
Use 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.
Use 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.
Use the keyword Date-Beg to enter the date on which the corporation became a foreign affiliate of the reporting corporation.
If 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.
Use the keyword Disp-Elect to indicate whether or not an election under ITA subsection 93(1) or 93(1.2) 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.
Use the keyword Elected-Amt to provide the actual or estimated amount elected on under ITA subsection 93(1) or 93(1.2).
Use the keyword Currency-Code to indicate the appropriate currency code if reporting in foreign currency.
Use the keyword Common-Shares to indicate if the entity is a direct owner of commmon shares in the foreign affiliate.
The following options are applicable for the keyword Common-Shares.
Use the keyword Ownership% to enter the percentage of common shares owned.
Use 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)).
Use 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.
Use the keyword Preferred-Shares to indicate if the entity is a direct owner of preferred shares in the foreign affiliate.
The following options are applicable for the keyword Preferred-Shares.
Use the keyword Ownership%.p to enter the percentage of preferred shares owned.
Use 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)).
Use 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.
Use the keyword Other-Info-FA to indicate if you would like to complete Section 3C "Other information of foreign affiliate".
The following options are applicable for the keyword Other-Info-FA.
Use the keyword Equity%-Beg to indicate what the reporting entity's or the member of the related Canadian group's percentage in the foreign affiliate was at the beginning of the taxation year.
Use the keyword Equity%-End to indicate what the reporting entity's or the member of the related Canadian group's percentage in the foreign affiliate was at the end of the taxation year.
Use the keyword Qualifying-Int to indicate whether the 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.
Use 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.
Use 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.
Use the keyword Tracking-Interest to select the type of tracking interest.
The following options are applicable for the keyword Tracking-Interest.
Tracking interest in FA as defined by subsection 95(8)
Foreign affiliate was a controlled FA - subsection 95(11)
Foreign affiliate was a controlled FA - subsection 95(12)
Use the keyword Joint-Election to indicate that the entity is a party to a joint election under subsection 91(1.4).
The following options are applicable for the keyword Joint-Election.
Use the keyword Dumping-Rules to select the appropriate dumping rules.
The following options are applicable for the keyword Dumping-Rules.
Subs. 212.3(2) applies to an investment in the FA
Subs. 212.3(2) did not apply due to 75% fair market value
Subs. 212.3(2) did not apply due subs. 212.3(16)
Subs. 212.3(2) did not apply due subs. 212.3(18)
File with Minister required under subp. 212.3(7)(d)(i)
Dividend under subp. 212.3(7)(d)(ii) deemed paid
PUC of shares of the CRIC increased under subs. 212.3(9)
Investment made in preferred shares under subs 212.3(19)
Use the keyword Exempt-Surplus to enter the amount of exempt surplus dividend the reporting entity or member of the Canadian group received.
Use the keyword Hybrid-Surplus to enter the amount of hybrid surplus dividend the reporting entity or member of the Canadian group received.
Use 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.
Use the keyword Amount.t to enter the amount of taxable surplus dividend the reporting entity or member of the Canadian group received.
Use the keyword Election.t to select the election applicable to the taxable surplus dividend.
The following options are applicable for the keyword Election.t.
Use 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.
Use the keyword Amount.p to enter the amount of pre-acquistion surplus dividend the reporting entity or member of the Canadian group received.
Use 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.
Election made pursuant to Regulation 5901(2)(b)
Election made pursuant to Regulation 5901(2.1)
Election made pursuant to subs. 90(3) and Reg. 5911(6)
Use 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.
Specified debtor defined in subs. 90(15) owes amount to FA
Subsection 90(6) applies to debt
Subsection 90(6) did not apply due to subsection 90(8)
FA is eligible bank affiliate owed an upstream deposit
FA deemed to make loan under subsection 90(8.1)
FA in upstream loan arrangement where subs. 90(9) applies
FA in upstream loan arrangement where subs. 90(12) applies
Use 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.
Entity involved in subsection 88(3) liquidation/dissolution
Subsection 88(3.1) election made due to subsection 88(3)
Subsection 88(3.3) election made due to subsection 88(3)
Subsection 88(3.5) election made due to subsection 88(3)
Entity involved in section 51 convertible property exchange
Use the keyword Acq-Disp-Sh to indicate whether or not the reporting entity, or any member of the related Canadian group, or another foreign affiliate of the reporting entity (-ies) acquire or dispose of a share of the capital stock of the foreign affiliate.
The following options are applicable for the keyword Acq-Disp-Sh.
Use the keyword Equity-Surplus to indicate changes in equity percentage and surplus entitlement percentage.
The following options are applicable for the keyword Equity-Surplus.
Surplus entitlement percenatge of FA increased or decreased
Equity percentage of FA increased or decreased
Equity percentage of another FA increased or decreased
Use the keyword Corp-Change to indicate whether or not, at any time in the taxation year, the reporting entity or any member of the related Canadian group or any foreign affiliate of the reporting entity (-ies) was involved in a corporate reorganization or in any other types of 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, hybrid surplus, hybrid deficit, taxable surplus, taxable deficit, hybrid underlying tax or underlying foreign tax of the affiliate in respect of the reporting corporation.
The following options are applicable for the keyword Corp-Change.
Use the keyword Partic-% to provide the participating percentage for the year. If the foreign affiliate's FAPI for the year is less than $5,000, the participating percentage is nil.
The following options are applicable for the keyword Partic-%.
Use the keyword For-Aff-Begin to specify the taxation year start of the foreign affiliate for which the information on the return is reported.
Use the keyword For-Aff-End to specify the taxation year-end of the foreign affiliate for which the information on the return is reported.
Use 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.
Use 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.
Use the keyword Surplus-Div to enter the amount of dividends paid by the foreign affiliate.
The following options are applicable for the keyword Surplus-Div.
If 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.
See the Taxnet Pro™ T2 Line-by-Line Guide (subscription required):
Line 257 - Foreign affiliates
Line 259 - Foreign income verification
Line 260 - Transfers or loans to a non resident trust
Line 261 - Distributions from/indebtedness to non resident trusts
Use the keyword Cash-Dividend to indicate the currency code and total cash dividend received from foreign affiliate.
Use the keyword Stock-Dividend to indicate the currency code and total cash dividend received from foreign affiliate.
Use 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.
Use 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.
Subsection 91(1.2) applies with respect to FA
FA involved in paragraph 95(2)(c) transaction
FA involved in paragraph 95(2)(d) transaction
FA involved in paragraph 95(2)(e) transaction
Election filed as per subs. 95(4) pursuant to Reg. 5911(5)
Use 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.
Use 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.
Use the keyword Bus-Employ to indicate the number of full-time employees or employee equivalents.
The following options are applicable for the keyword Bus-Employ.
0
1 to 5
6 to 15
16 to 25
26 to 100
More than 100
Use 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.
Use 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.
Use 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.
All sources - including income from active business & FAPI
Interest - other
Dividends - other
Royalties
Rental and leasing activities
Loans or lending activities
Insurance or reinsurance of risks
Factoring of trade accounts receivable
Disposition of investment property
Use the keyword Total-Rev to indicate the total amount of the foreign affiliate's gross revenue from a business or property.
Use the keyword Currency-Code.gr to enter the currency code of the foreign affiliate's gross revenue.
Use 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.
All sources - including income from active business & FAPI
Interest - other
Dividends - other
Royalties
Rental and leasing activities
Loans or lending activities
Insurance or reinsurance of risks
Factoring of trade accounts receivable
Disposition of investment property
Use the keyword ArmLength-Rev to enter gross revenues from arm's length sources for this category of income.
Use the keyword NonArmLength-Rev to enter gross revenues from non-arm's length sources for this category of income.
Use the keyword Currency-Code.f to select the currency code.
Use the keyword FAPI-FAPL-FACL to indicate whether or not the foreign affiliate earned FAPI or incurred any FAPL or FACL in the taxation year.
The following options are applicable for the keyword FAPI-FAPL-FACL.
Use the keyword TRANSACTIONS.F to select the type of FAPI-FAPL-FACL transaction.
The following options are applicable for the keyword Transactions.f.
FA earned FAPI in reporting entity's tax year
FA incurred FAPL in reporting entity's tax year
FA earned FAPI from transactions resulting in capital gains
FA incurred FACL from transactions in rep. entity tax year
Rep. group applied prev yr FA FAPL for its current yr FAPI
Rep. group applied prev yr FA FACL for its current yr FAPI
Rep. group applied current yr FA FAPL for its prev yr FAPI
Rep. group applied current yr FA FACL for its prev yr FAPI
Subsection 95(2.44) election filed in respect of FA
Use 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.
Use 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.
Use 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.
Use 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.
Use 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.
Use 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.
Use 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.
Use 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.
Use 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.
Use 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.
ITA - paragraph 95(2)(a)(i)
ITA - paragraph 95(2)(a)(ii)
ITA - paragraph 95(2)(a)(iii)
ITA - paragraph 95(2)(a)(iv)
ITA - paragraph 95(2)(a)(v)
ITA - paragraph 95(2)(a)(vi)
ITA - paragraphs (a) & (b) of subsection 95(1)
ITA - paragraph 95(2)(l)(i) to (iii)
ITA - paragraphs 95(2)(a.1) through (a.4)
ITA - subsection 95(2.3)
ITA - subsection 95(2.4)
ITA - subsection 95(3)
ITA - subsection 95(3.01)
Use 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.
Use the keyword Spec-Reason to specify the information that is not available and the reason why it is not.
Use the keyword TrustReturn to indicate whether or not it is the first year that a T1141 return is being filed for the trust. If it is the first year for filing the return, a copy of the trust documents, including terms of the trust, memorandum of wishes, and any subsequent variance to the original trust documents, must be attached to the return.
If a previous return has been filed, a copy of the trust documents that have been changed or created since the previous reporting period must be attached to the return.
If the foreign trust prepares financial statements, attach a copy of the financial statements for the reporting period.
The following options are applicable for the keyword TrustReturn.
If this is not the first year of filing the T1141 form, indicate whether or not the reporting period for the current year begins and ends on the same dates as last year's period, with the keyword ReportPeriod.
The following options are applicable for the keyword ReportPeriod.
If there is a change in the reporting period, as indicated with the keyword ReportPeriod, specify the reason for the change with the keyword PeriodChange.
If the non-resident trust has a fiscal period, the reporting period for purposes of the T1141 return will be the same as the fiscal period of the trust. Use the keyword Period-Start to indicate the start of the reporting period based on the fiscal period of the trust.
If the non-resident trust does not have a fiscal period, the reporting period for purposes of the T1141 return will be the same as the taxation year of the reporting corporation.
If the non-resident trust has a fiscal period, the reporting period for purposes of the T1141 return will be the same as the fiscal period of the trust. Use the keyword Period-End to indicate the end of the reporting period based on the fiscal period of the trust.
If the non-resident trust does not have a fiscal period, the reporting period for purposes of the T1141 return will be the same as the taxation year of the reporting corporation.
Use the keyword TrusteeChanged to indicate if the trustee, or those responsible for making decisions regarding the trust arrangement or entity, changed from its last reporting.
The following options are applicable for the keyword TrusteeChanged.
Use the keyword Reason-For-Change to enter the reason for change of trustee.
Use the keyword Trust-Info to provide the name of the non-resident trust.
Use the keyword TrustNumber.tr to enter the trust account number of the foreign trust.
Use the keyword Trustee.tr to enter the name of the trustee for the non-resident trust.
Use the keyword Care-Of.tr to enter the name of the person or organization to whom material is sent for the trustee.
Use the keyword Street.tr to enter the street of the trustee for the non-resident trust.
Use the keyword City.tr to enter the city of residence of the trustee for the non-resident trust.
Use the keyword Province.tr to indicate the province of the mailing address of the trustee.
The following options are applicable for the keyword Province.tr.
Use the keyword State.tr to indicate the state of the mailing address of the trustee.
Use the keyword PostCode.tr 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.
Use the keyword Country.tr to enter the country of residence of the trustee for the non-resident trust.
Use the keyword Phone-Num.tr to enter the telephone number of the trustee, executor, or administrator.
Indicate the country of residence of the trust at the end of the taxation year with the keyword Residence.tr.
Use the keyword CountryLaw to indicate which country's laws the trust is governed by.
Specify the type of parties involved with the trust with the keyword TrustParty.
The following options are applicable for the keyword TrustParty.
Person trustee consults - discretionary powers Choose this option to identify the person whom the trustee has to consult before exercising any discretionary powers.
Persons with powers relating to the trust Choose this option to identify persons who have any powers relating to the trust. These powers include the power to change the governing law or situs of the trust, the power to veto distributions of capital or income, and the power to remove existing trustees and appoint new ones.
Settlors of the trust Choose this option to identify the settlors of the trust.
Specified beneficiaries of the trust Choose this option to identify the specified beneficiaries of the trust.
Use the keyword Name.pr to enter the name of the person involved with the trust.
Use the keyword Street.pr to enter the street of the person involved with the trust.
Use the keyword City.pr to enter the city of the person involved with the trust.
Use the keyword Province.pr to enter the province of the person involved with the trust.
The following options are applicable for the keyword Province.pr.
Use the keyword State.pr to enter the state of the person involved with the trust.
Use the keyword PostCode.pr to enter the postal code of the person involved with the trust.
Use the keyword Country.pr to enter the country of residence of the person involved with the trust.
Use the keyword Trust-Trans to select the type of transaction summary that will be reported.
The following options are applicable for the keyword Trust-Trans.
Transfers and loans to the trust Choose this option to provide a summary of transfers and loans before the end of the reporting period to the trust and each non resident corporation controlled by the trust. Report transactions that occurred after 1990 only. If one or more T1141 returns have been filed, only include transactions that have not previously been reported.
Distributions from the trust Choose this option to provide a summary of distributions from the trust before the end of the reporting period. Report transactions that occurred after 1990 only. If one or more T1141 returns have been filed, only include transactions that have not previously been reported.
Indebted non arm's length persons Choose this option to provide a summary of non arm's length persons indebted to the trust at the end of the year.
Indebted persons - trust or non resident corp Choose this option to provide a summary of persons to whom the trust or a non resident corporation controlled by the trust is indebted at the end of the year.
Use the keyword Name.tu to identify the person involved in the transaction type indicated with the keyword Trust-Trans.
Use the keyword SIN.tu to provide the social insurance number of the person involved in the transaction type indicated with the keyword Trust-Trans.
Use the keyword Business-Num.tu to provide the business number of the person involved in the transaction type indicated with the keyword Trust-Trans.
Use the keyword Trust-Number.tu to provide the trust number of the trust involved in the transaction type indicated with the keyword Trust-Trans.
Use the keyword Street.tu to provide the street of the person involved in the transaction type indicated with the keyword Trust-Trans.
Use the keyword City.tu to indicate the city of the person involved in the transaction type indicated with the keyword Trust-Trans.
Use the keyword Province.tu to enter the province of the person involved in the transaction type indicated with the keyword Trust-Trans.
The following options are applicable for the keyword Province.tu.
Use the keyword State.tu to enter the state of the person involved in the transaction type indicated with the keyword Trust-Trans.
Use the keyword PostCode.tu to indicate the city of the person involved in the transaction type indicated with the keyword Trust-Trans.
Use the keyword Country.tu to indicate the country of the person involved in the transaction type indicated with the keyword Trust-Trans.
Use the keyword Descript.tu to provide a description of the transaction type indicated with the keyword Trust-Trans.
Use the keyword Trans-Year to indicate the year of origin of the transfers, distributions, or loans to the trust and to each non-resident corporation controlled by the trust.
Use the keyword Amount.tu to enter the amount of the transaction type indicated with the keyword Trust-Trans.
Use the keyword Distribution-Type to indicate whether the distribution was cash or capital in nature.
The following options are applicable for the keyword Distribution-Type.
Income in nature
Capital in nature
Use the keyword Amount-Max.tu to enter the maximum amount owed during the year.
Use the keyword Interest-Rate.tu to enter the interest rate applicable to the amount owed.
Choose 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.
See the Taxnet Pro™ T2 Line-by-Line Guide (subscription required):
Line 257 - Foreign affiliates
Line 259 - Foreign income verification
Line 260 - Transfers or loans to a non resident trust
Line 261 - Distributions from/indebtedness to non resident trusts
Use the keyword Amount.f to enter the amount of funds received from a non-resident trust.
Use the keyword Description.f to provide a description of the funds or other property received from a non-resident trust.
Use 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.
Use 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.
Income in nature
Capital in nature
Use the keyword Trust-Indebt to enter the principal amount of the debt owed to a non-resident trust.
Use the keyword Date.i to indicate when the debt to the non-resident trust was originally incurred.
Use 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.
Unpaid principal
Unpaid interest
Use the keyword Int-Rate to enter the interest rate payable on the debt to the non-resident trust.
Use the keyword IntPaid-Amount to enter the amount of interest paid or credited on the debt in the taxation year.
Use the keyword PartXIII-Tax to indicate if Part XIII was withheld.
The following options are applicable for the keyword PartXIII-Tax.
Use the keyword Attachments to indicate the documents attached to the return. The constituting documents and memoranda of wishes need only be attached in the first year of filing.
The following options are applicable for the keyword Attachments.
Trust constituting documents, including terms of the trust
Amended trust constituting documents
Memorandum of wishes for the trust, arrangement or entity
Other constituting documents for the arrangement or entity
Changes to other const. doc. for the arrangement or entity
Financial statements of the trust, arrangement or entity
Enter 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.
See the Taxnet Pro™ T2 Line-by-Line Guide (subscription required):
Line 257 - Foreign affiliates
Line 259 - Foreign income verification
Line 260 - Transfers or loans to a non resident trust
Line 261 - Distributions from/indebtedness to non resident trusts
Use 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.
Foreign e-submission to contain Foreign Return and e-Doc
Foreign e-submission to contain Foreign Return only
Foreign e-submission to contain e-Doc only
Use the keyword E-Doc-ID to specify the type of document being attached.
The following options are applicable for the keyword E-Doc-ID.
Financial statements
Organizational chart
Taxpayer letter
Trust agreement
Other
Use 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: - Maximum of 10 documents per submission bundle
- Total of 350 MB per submission bundle
- Allowable file types:
-
pdf, .doc, .docx, .xls, .xlsx, .rtf, .txt, .jpg, .jpeg, .tiff, .tif, .xps and more*.
*In addition to the acceptable file formats listed above, the CRA also accepts all safe file formats including text, document, spreadsheet, database, image, graphic, video, audio, accounting, financial, and tax files. Submitted files may be zipped but must not be password encrypted, as this will prevent the CRA's system from scanning for viruses. Files that can't be scanned for viruses will be securely deleted.
-
Invalid file extensions: exe, .ade, .adp, .app, .asx, .bas, .bat, .chm, .class, .cmd, .com, .cpl, .crt, .dll, .fxp, .hlp, .hta, .inf, .ins, .isp, .js, .jse, .Ink, .mda, .mde, .mdt, .mdw, .mdz, .msc, .msi, .msp, .mst, .ops, .pcd, .pif, prg, .reg, .scf, .scr, .sct, .shb, .shs, .url, .vb, .vbe, .vbs, .wsc, .wsf, .ws
-
Invalid characters in filenames: '\' , '/', ':', '*', '?', '"', '<', '>', '|', - No duplicate files
- No password protection
The 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.
Enter the keyword E-Doc.t1134 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.t1134.
See the Taxnet Pro™ T2 Line-by-Line Guide (subscription required):
Line 257 - Foreign affiliates
Line 259 - Foreign income verification
Line 260 - Transfers or loans to a non resident trust
Line 261 - Distributions from/indebtedness to non resident trusts
Use 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.
Foreign e-submission to contain Foreign Return and e-Doc
Foreign e-submission to contain Foreign Return only
Foreign e-submission to contain e-Doc only
Use the keyword E-Doc-ID to specify the type of document being attached.
The following options are applicable for the keyword E-Doc-ID.
Financial statements
Organizational chart
Taxpayer letter
Trust agreement
Other
Use 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: - Maximum of 10 documents per submission bundle
- Total of 350 MB per submission bundle
- Allowable file types:
-
pdf, .doc, .docx, .xls, .xlsx, .rtf, .txt, .jpg, .jpeg, .tiff, .tif, .xps and more*.
*In addition to the acceptable file formats listed above, the CRA also accepts all safe file formats including text, document, spreadsheet, database, image, graphic, video, audio, accounting, financial, and tax files. Submitted files may be zipped but must not be password encrypted, as this will prevent the CRA's system from scanning for viruses. Files that can't be scanned for viruses will be securely deleted.
-
Invalid file extensions: exe, .ade, .adp, .app, .asx, .bas, .bat, .chm, .class, .cmd, .com, .cpl, .crt, .dll, .fxp, .hlp, .hta, .inf, .ins, .isp, .js, .jse, .Ink, .mda, .mde, .mdt, .mdw, .mdz, .msc, .msi, .msp, .mst, .ops, .pcd, .pif, prg, .reg, .scf, .scr, .sct, .shb, .shs, .url, .vb, .vbe, .vbs, .wsc, .wsf, .ws
-
Invalid characters in filenames: '\' , '/', ':', '*', '?', '"', '<', '>', '|', - No duplicate files
- No password protection
The 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.
This keyword is to be used if you wish to file Quebec form TP-1086.R.23.12. This form is to be completed by a corporation that, as owner, tenant or administrator, incurred expenses during a taxation year for the renovation, improvement, maintenance or repair of a building, a structure or land that is property located in Québec, where the property was used in the course of carrying on a business or in order to earn income.
This form is not required for filing if the corporation's assets of the prior year (including the assets of affiliated corporations) is $25 million or more.
The following options are applicable for the keyword Labour-Costs.
This is the street of the immovable for which the Quebec statement of labour costs is completed.
This is the city of the immovable for which the Quebec statement of labour costs is completed.
This is the province of the immovable for which the Quebec statement of labour costs is completed.
The following options are applicable for the keyword Province.imm.
This is the postal code of the immovable for which the Quebec statement of labour costs is completed.
Use the keyword CostOfWork to enter the individual labour costs associated with each immovable identified and the identification to whom payments were made.
Use the keyword Street.l to enter the street of the party to whom payments were made.
Use the keyword City.l to enter the city of the party to whom payments were made.
Use the keyword Province.l to enter the province of the party to whom payments were made.
The following options are applicable for the keyword Province.l.
Use the keyword PostCode.l to enter the postal code of the party to whom payments were made.
Use the keyword SIN.l to enter the SIN (if applicable) of the party to whom payments were made.
Use the keyword QST.l to enter the QST number (if applicable) of the party to whom payments were made.
Use NonCdnAdvert to enter information (Canadian dollar amount and description) on foreign advertising expenses. DT Max will make separate schedules of non-Canadian advertising expenses entered in NonCdnAdvert for deductible and non deductible amounts.
The following options are applicable for the keyword NonCdnAdvert.
The information entered here will be printed on schedule CO-17S(37).
Use the keyword NonQualSec-Info to report non-qualified securities as per subsection 110(1.9).
The following options are applicable for the keyword NonQualSec-Info.
See the Taxnet Pro™ T2 Line-by-Line Guide (subscription required):
Line 274 - Non-qualified security agreement
Line 352 - Employer deduction for non-qualified securities
See the CRA's general income tax guide:
Line 352 - Employer deduction for non-qualified securities
Use the keyword Employee-Name.nqs to enter the name of the employee.
Use the keyword DateAgreement to enter the date of employee stock option agreement.
Use the keyword DeemNonQual to indicate if the securities are deemed to be non-qualified securities under subsection 110(1.31) or subsection 110(1.4).
The following options are applicable for the keyword DeemNonQual.
Subsection 110(1.31) Securities are deemed to be non-qualified securities in the proportion determined under subsection 110(1.31) if an annual vesting limit of $200,000 is exceeded.
Subsection 110(1.4) Securities are deemed to be non-qualified securities under subsection 110(1.4) if they are designated as such by a qualifying person that enters into a security option agreement with a taxpayer.
Use the keyword VestYr to enter the vesting year under subsection 110(0.1). It is generally the first calendar year in which the employee may exercise the right to acquire the security.
Use the keyword #NONQUAL to enter the number of non-qualified securities.
Use the keyword ExercisePrice to enter the exercise price per security at the time the employee security option agreement is entered into.
Use the keyword Objection to identify the jurisdiction for which the notice of objection applies.
The following options are applicable for the keyword Objection.
Use the keyword Notice if you are not enclosing the Notice of Assessment or Notice of Determination with federal form T400A or Quebec form MR-93.1.1-V.
The following options are applicable for the keyword Notice.
Use the keyword Date.n to enter the date of the Notice of Assessment or Notice of Determination.
Use the keyword Number to enter the number of the Notice of Assessment or Notice of Determination.
Use the keyword Amount.n to enter the amount to which the notice of objection applies for purposes of Quebec form MR-93.1.1-V.
Use the keyword Year-End to enter the taxation year to which the notice of objection applies.
DT Max will automatically default to the current taxation year if no date is entered here.
Use the keyword Title-Law to enter the titles of pertinent laws to which the notice of objection applies for purposes of Quebec form MR-93.1.1-V.
Use the keyword Facts to state the relevant facts and reasons for the objection.
Use the keyword OpenBalSheet to generate an opening balance sheet (Quebec CO-17S.36) for a new corporation, to be filed with the first return.
The amount of the current asset and its description entered in CurrAsset will print on Quebec schedule CO-17S.36.
The following options are applicable for the keyword CurrAsset.
Cash
Accounts receivable
Marketable securities
Loans receivable
Other (specify)
The amount of the non current asset and its description entered in NONCURRASSET will print on Quebec shedule CO-17S.36.
The following options are applicable for the keyword NonCurrAsset.
Investment in subsidiary
Furniture and fixtures
Land
Buildings
Loans receivable
Other (specify)
The amount of the current liability and its description entered in CurrLiab will print on Quebec schedule CO-17S.36.
The following options are applicable for the keyword CurrLiab.
Accounts payable
Loans payable
Other (specify)
The amount of the non current liability and its description entered in NonCurrLiab will print on Quebec schedule CO-17S.36.
The following options are applicable for the keyword NonCurrLiab.
Bank loans
Mortgages payable
Other (specify)
The amount of the shareholders' equity account and its description entered in ShareEquity will print on Quebec schedule CO-17S.36.
The following options are applicable for the keyword ShareEquity.
Capital stock
Surplus (deficit)
Other (specify)
Use the keyword Partner-Inc-Inclus to indicate whether the corporation is an existing or new member of a single-tier or multi-tier partnership.
The following options are applicable for the keyword Partner-Inc-Inclus.
Single-tier - existing corporate member of partnership
Single-tier - new corporate member of partnership
Multi-tier - existing corporate member of partnership
Multi-tier - new corporate member of partnership
Use the keyword Partner-Name.p to enter the partnership's name. If this is an existing partnership, the same name must also be entered in the RelatedParty group in order to allow entry of other data pertaining to the partnership.
Use the keyword PIN-ID.p to enter the partnership account number of a new partnership.
This is the Quebec enterprise number (NEQ) of the new partnership. This number will serve as a prefix to replace all other Québec tax numbers, all of which will appear as suffixes to this number.
The identification number entered in QC-PIN-Id.p, if this keyword group relates to a partnership, will appear on all schedules where this information is requested. In this case, only the name of the partnership will need to be entered in the relevant keyword group to which the partnership relates.
Use the keyword YearBegin.p to enter the beginning date of partnership's fiscal period that ends after the corporation's year-end.
Use the keyword YearEnd.p to enter the year-end date of partnership's fiscal period that ends after the corporation's year-end.
Use the keyword PartnerShare-Inc to enter the corporation's share of a new partnership's income.
Use the keyword QCPartnerShare-Inc to enter the corporation's share of a new partnership's income. This information is needed for Quebec form CO-17.B.1.
The following options are applicable for the keyword QCPartnerShare-Inc.
Corp.'s share of active business income of partnership
Corp.'s share of business losses of partnership
Corp.'s share of property income of partnership
Corp.'s share of property losses of partnership
Corp.'s share of other income of partnership
Corp.'s share of other losses of partnership
Corp.'s share of taxable capital gain of partnership
Corp.'s share of allowable capital loss of partnership
Use the keyword Designated-Amt to enter the amount designated by a new corporate member of a partnership. Use [Alt-J] to enter different values for other jurisdictions.
Use the keyword Particular-Period to enter the number of days in the particular period and the number of days in both the particular period and the corporation's tax year.
The following options are applicable for the keyword Particular-Period.
Use the keyword Period.p to choose adjusted stub period accrual or base year.
The following options are applicable for the keyword Period.p.
Use the keyword Partner-Share.p to enter the corporation's share of the partnership's income, loss, capital gain or loss and resource expenses.
The following options are applicable for the keyword Partner-Share.p.
Corp.'s share of income of partnership
Corp.'s share of loss of partnership
Corp.'s share of active business income of partnership
Corp.'s share of business losses of partnership
Corp.'s share of property income of partnership
Corp.'s share of property losses of partnership
Corp.'s share of other income of partnership
Corp.'s share of other losses of partnership
Corp.'s share of taxable capital gain of partnership
Corp.'s share of allowable capital loss of partnership
Resource expenses
Use [Alt-J] to enter different values for other jurisdictions.
Use the keyword Discretionary-Amt to enter the discretionary amount designated by the corporation. The corporation might have to include in its income an income shortfall adjustment to account for under-reported income when the corporation has made a discretionary designation to reduce the ASPA inclusion for a previous tax year. Use [Alt-J] to enter different values for other jurisdictions.
Use the keyword AvgDaily-IntRate to enter average daily interest rate prescribed under paragraph 4301(a) of the Income Tax Regulations. www.canada.ca/en/revenue-agency/services/tax/prescribed-interest-rates.html.
Use the keyword ASPA-PriorYr to enter the adjusted stub period accrual from base year. This amount is used in the calculation of income shortfall adjustment. Use [Alt-J] to enter different values for other jurisdictions.
Use the keyword QC-ASPA-PriorYr to enter the adjusted stub period accrual for the prior year broken down by sources of income. These amounts will appear on Quebec form CO-17.B.
The following options are applicable for the keyword QC-ASPA-PriorYr.
Use the keyword DiscretAmt-PriorYr to enter the discretionary amount designated from base year. This amount is used in the calculation of income shortfall adjustment. Use [Alt-J] to enter different values for other jurisdictions.
Use the keyword IncInclus-PriorYr to enter the income inclusion for a new corporate member of a partnership from the prior year. Use [Alt-J] to enter different values for other jurisdictions.
Use the keyword QC-IncInclus-Prior to enter the income inclusion for a new corporate member of a partnership from the prior year broken down by sources of income. These amounts will appear on Quebec form CO-17.B.
The following options are applicable for the keyword QC-IncInclus-Prior.
Use [Alt-J] to enter different values for other jurisdictions.
Use the keyword Section34-Income to choose the character of the income included under section 34.2. In general, amounts included or deducted under subsections 34.2(2), 34.2(3), 34.2(4), 34.2(11), and 34.2(12) are deemed to have the same character and be in the same proportions as the partnership income to which they relate. For example, if a corporation receives $100,000 of partnership income for the partnership's fiscal period ending in its tax year, and that income is made up of $40,000 of active business income, $30,000 of income from property, and $30,000 as a taxable capital gain, the corporation's adjusted stub period accrual (ASPA) in respect of the partnership would be 40% active business income, 30% property income, and 30% taxable capital gains.
The following options are applicable for the keyword Section34-Income.
Active business income
Taxable capital gains
Property income
Allowable capital loss
Other income
Use [Alt-J] to enter different values for other jurisdictions.
Use the keyword QC-SourceInc-OV to override DT Max's automatic calculation of lines 55, 56, 57, 58 and 59 in Part 3 of Quebec form CO-17.B.1 and lines 67, 68, 69, 70 and 72 in Part 4 of Quebec form CO-17.B.1.
The following options are applicable for the keyword QC-SourceInc-OV.
Use the keyword StubDays-OV to override the number of days calculated for the stub period.
Use the keyword PartnerDays-OV if the number of days in the partnership's fiscal year is not 365 or 366 for a leap year.
Use the keyword BaseDays-OV to override the number of days in both the base year and the fiscal period of partnership.
Use the keyword BasePartDays-OV to override the number of days in the fiscal period of the partnership.
Use the keyword Elect-Align-OV if the partnership is eligible to and wishes to change fiscal period end.
The following options are applicable for the keyword Elect-Align-OV.
Use PaytToCdnRes to enter information (amount, payee name and address) on royalties, fees, and similar payments to Canadian residents for which a T5 has not been filed. These payments will be listed on schedule 14. Only amounts exceeding $100 need to be disclosed.
The following options are applicable for the keyword PaytToCdnRes.
1 - Royalties
3 - Management fees
4 - Technical assist. fees
5 - Research & develop. fees
9 - Payments - reg services
See the Taxnet Pro™ T2 Line-by-Line Guide (subscription required):
Line 164 - Miscellaneous payments to residents
The name of the Canadian resident payee will print on schedule 14.
The address of the Canadian resident payee will print on schedule 14. Data entered in this keyword will be the first line of the address.
Use the keyword More-Info to enter additional address information. This will be line two of the address.
Use the keyword City.e to enter the city name. DT Max will not check the spelling of the city name.
Use the keyword Province.e to select the province.
The following options are applicable for the keyword Province.e.
Use the keyword State.e to select the state.
Use the keyword Country.e to select the country.
Use 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.
Use the keyword ZIPCode.e to enter the zip code.
Use the keyword For-Post.e to enter the foreign postal code.
Use PaytToNonRes to enter information (Canadian dollar amount, payee name and address) on royalties, fees, and similar payments to non-residents for which an NR-type return has not been filed. These payments will be listed on Schedule 29.
The following options are applicable for the keyword PaytToNonRes.
1 - Royalties
2 - Rents
7 - Dividends
3 - Management fees
4 - Technical assist. fees
5 - Research & develop. fees
6 - Interest
8 - Film payments
9 - Payments - reg services
10 - Payments - other
See the Taxnet Pro™ T2 Line-by-Line Guide (subscription required):
Line 170 - Payments to non-residents
The name of the non-resident payee will print on schedule 29 schedule.
The address of the non-resident payee will print on schedule 29 Data entered in this keyword will be the first line of the address.
Use the keyword More-Info to enter additional address information. This will be line two of the address.
Use the keyword City.e to enter the city name. DT Max will not check the spelling of the city name.
Use the keyword Province.e to select the province.
The following options are applicable for the keyword Province.e.
Use the keyword State.e to select the state.
Use the keyword Country.e to select the country.
Use 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.
Use the keyword ZIPCode.e to enter the zip code.
Use the keyword For-Post.e to enter the foreign postal code.
Use the keyword RIFE-Open to enter the restricted interest and financing expenses (RIFE) at the end of the previous tax year.
Use the keyword Transferred to enter the restricted interest and financing expenses transferred on an amalgamation or on the wind-up of a subsidiary corporation.
Use the keyword Adjustments-AOC to enter the restricted interest and financing expenses adjustments for an acquisition of control.
Use the keyword CurrentYr-RIFE to enter the current-year restricted interest and financing expense determined under subsection 111(8) (amount A from Part 2O of Schedule 130).
Use the keyword RIFE-Deducted to enter the restricted interest and financing expenses deducted for the tax year. The amount deducted must not exceed amount B in Part 2J of Schedule 130.
See the Taxnet Pro™ T2 Line-by-Line Guide (subscription required):
Line 336 - Restricted interest and financing expenses
Use the keyword Transferor to enter the transferor's name where all or substantially all (90% or more) of the assets of a non arm's length corporation have been received in the taxation year pursuant to a section 85 election.
See the Taxnet Pro™ T2 Line-by-Line Guide (subscription required):
Line 163 - Non-arm's length transactions
Use the keyword Date.tr to enter the date of transfer where all or substantially all (90% or more) of the assets of a non arm's length corporation have been received in the taxation year pursuant to a section 85 election.
Use the keyword Tax-Acct.tr to enter the transferor's business number where all or substantially all (90% or more) of the assets of a non arm's length corporation have been received in the taxation year pursuant to a section 85 election.
Use the keyword Trans-Soe to specify the type of relationship that existed between the party and the corporation at the time of the transaction.
The following options are applicable for the keyword Trans-Soe.
1 - Shareholder
2 - Officer
3 - Employee
See the Taxnet Pro™ T2 Line-by-Line Guide (subscription required):
Line 162 - Transactions with shareholders/officers/employees
Use the keyword Name.soe to enter the name of the party involved in the transaction.
See the Taxnet Pro™ T2 Line-by-Line Guide (subscription required):
Line 162 - Transactions with shareholders/officers/employees
Use the keyword Trans-Type.s to indicate the type and amount of the transaction.
The following options are applicable for the keyword Trans-Type.s.
Payments Use this option to enter the amounts of payments made by the corporation to or for the account of shareholders, officers or employees, and which were not part of their authorized remuneration.
Reimbursements of expenses Use this option to enter the amounts of payments made by the corporation to or for the account of shareholders, officers or employees, and which were not part of their authorized reimbursement of expenses.
Loans Use this option to enter the amounts of loans or indebtedness by the corporation to shareholders, officers or employees, and which were not repaid by the end of the taxation year.
Assets sold or purchased Use this option to enter the amounts representing assets which the corporation sold to or purchased from shareholders, officers or employees, including the assets for which an election was made under section 85.
Use the keyword Rollover to indicate whether or not the transaction involved a rollover.
The following options are applicable for the keyword Rollover.
Use the keyword T2-Adjust if the corporation wishes to modify a tax return that is already filed.
The following options are applicable for the keyword T2-Adjust.
Use the keyword YearEnd-Adj to enter the date of fiscal year-end for which the request was made.
DT Max will automatically default to the current tax year-end if this keyword has not been used.
Address.adj address to use for purposes of form CO-17.R
The following options are applicable for the keyword Address.adj.
Use the keyword Street.e to enter the street name.
Use the keyword Suite.e to enter the suite number. If this is entered, DT Max will print the hash sign, "#" and the number. Do not enter the word "SUITE" or "#". If nothing is entered, DT Max will understand that there is no relevant suite number and will not print anything.
Use the keyword City.e to enter the city name. DT Max will not check the spelling of the city name.
Use the keyword Province.e to select the province.
The following options are applicable for the keyword Province.e.
Use 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.
Enter the line number of the return regarding the adjustment on CO-17.R or CO-17.SP.R
Enter the code number (if applicable) on the return regarding the adjustment.
Enter the previous amount claimed on the return before the adjustment.
Enter the new amount being claimed on the return after the adjustment.
Other-Line-No line number on the return regarding the adjustment
Enter the name of the line on the return regarding the adjustment on form CO-17.R.
Enter the code number (if applicable) on the return regarding the adjustment.
Enter the previous amount claimed on the return before the adjustment.
Enter the new amount being claimed on the return after the adjustment.
Use the keyword Adj-Details to indicate whether you wish to enter brief or extended details regarding the adjustment.
The following options are applicable for the keyword Adj-Details.
Enter the details, if any, regarding the adjustment.
Use this keyword if you wish to enter brief details only. A maximum of 3 lines is permitted here.
Enter the details, if any, regarding the adjustment.
Use this keyword if you wish to enter extended details.
|
Amended.a 
Agent-LastName 
First-Name.att 