  T1135, T1141 and T1142 |
Use the keyword Foreign-Info to choose the type of information return you wish to complete.
Currently, DT Max only supports forms T1135, T1141 and T1142.
The form T1135, Foreign Income Verification Statement has changed to introduce a simplified reporting method for individuals who own specified foreign property with a total cost of less than $250,000 throughout the year.
If the total cost of all specified foreign property held at any time during the year exceeds $100,000 but was less than $250,000, you are required to complete either the simplified reporting method or the detailed reporting method.
If the total cost of all specified foreign property held at any time during the year was $250,000 or more, you are required to complete the detailed reporting method.
The following options are applicable for the keyword Foreign-Info.
T1135 - Foreign property reporting (Simplified) Since 2015, the form T1135, Foreign Income Verification Statement has changed to introduce a simplified reporting method for individuals who own specified foreign property with a total cost of less than $250,000 throughout the year. As an individual (other than a trust) you do not have to file a T1135 form for the year in which the individual first become a resident of Canada (section 233.7 of the Act).
T1135 - Foreign property reporting (Detailed) Choose this option if the taxpayer is a Canadian resident individuals, corporations, and trusts, as well as partnerships, who held certain property outside Canada with a total cost amount of more than $100,000 (Canadian) at any time in the tax year, have to file Form T1135, Foreign Income Verification Statement. As an individual (other than a trust) you do not have to file a T1135 form for the year in which the individual first become a resident of Canada (section 233.7 of the Act).
The following entitiesdo not have to file the T1135 form: - mutual fund corporation or mutual fund trust;
- a non-resident-owned investment corporation;
- a person all of whose taxable income is exempt from Part I tax;
- a registered investment under section 204.4 of the Act;
- a trust described in any of paragraphs (a) to (e.1) of the definition of trust in subsection 108(1) of the Act;
- a trust in which all of the persons beneficially interested are persons described above;
- a partnership in which all the members are persons described above;
- a partnership where the share of the partnership's income or loss attributable to non-resident members is 90% or more of the income or loss of the partnership.
What property do you have to report? You are required to report all Specified Foreign Property in accordance with subsection 233.3(1) of the Act which includes: - funds or intangible property (patents, copyrights, etc.) situated, deposited or held outside Canada;
- tangible property situated outside of Canada;
- a share of the capital stock of a non-resident corporation held by the taxpayer or by an agent on behalf of the taxpayer;
- an interest in a non-resident trust that was acquired for consideration, other than an interest in a non-resident trust that is a foreign affiliate for the purposes of section 233.4;
- an interest in a partnership that holds a Specified Foreign Property unless the partnership is required to file a T1135;
- an interest in, or right with respect to, an entity that is a non-resident;
- a property that is convertible into, exchangeable for, or confers a right to acquire a property that is Specified Foreign Property;
- a debt owed by a non-resident, including government and corporate bonds, debentures, mortgages, and notes receivable;
- an interest in a foreign insurance policy;
- precious metals, gold certificates, and futures contracts held outside Canada.
Specified Foreign Property does not include: - a property used or held exclusively in carrying on an active business;
- a share of the capital stock or indebtedness of a foreign affiliate;
- an interest in a trust described in paragraph (a) or (b) of the definition of "exempt trust" in subsection 233.2(1);
- a personal-use property as defined in section 54;
- an interest in, or a right to acquire, any of the above-noted excluded foreign property.
Due dates for filing this form
Form T1135 must be filed on or before the due date of your income tax return or, in the case of a partnership, the due date of the partnership information return. For the 2013 tax year, the filing deadline has been extended to July 31, 2014 for all taxpayers. Please note that currently Form T1135 can be filed electronically. If you are not required to file an income tax return (or a partnership information return) or if you have e-filed your income tax return and you have not e-filed the T1135, you are still required to file a paper copy of this form to the following address:
Winnipeg Taxation Centre
Data Assessment and Evaluation Programs
Validation & Verification Section
Foreign Reporting Returns
66 Stapon Road
Winnipeg MB R3C 3M2
Penalties for non-reporting
There are substantial penalties for failing to complete and file the T1135 accurately and by the due date.
Voluntary disclosures
To promote compliance with Canada's tax laws, we encourage you to correct your tax affairs through the Voluntary Disclosures Program. For more information, see Information Circular IC00-1R3, Voluntary Disclosures Program (VDP) or visit the CRA website.
More information If you need more information visit the government website at canada.ca/en/services/taxes.html. Alternatively you can call general enquires at: - 1-800-959-5525 for businesses, self-employed individuals and partnerships; or
- 1-800-959-8281 for individuals (other than self-employed individuals) and trusts.
You may also contact your local tax services office. The addresses and fax numbers are listed on the website and in the government section of your telephone book.
T1141 - Transfers / loans to non resident trusts This option is relevant in the completion of 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 - Distrib. / debts - non resident trusts This option is relevant in the completion of 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™ T1 Line-by-Line Guide (subscription required):
Complete the T1135 Foreign income verification statement. An individual does not have to file a T1135 for the year in which the individual first becomes a resident of Canada (section 233.7 of the Act)
Use the keyword Amend-Return to indicate if this is an amended return.
The following options are applicable for the keyword Amend-Return.
Use the keyword Amend-Return to indicate if this is an amended return.
The following options are applicable for the keyword Amend-Return.t1.
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 Individual-Code to specify whether the taxpayer or the taxpayer's spouse (common-law partner) is self-employed or if neither the taxpayer nor the taxpayer's spouse (common-law partner) are self-employed.
The following options are applicable for the keyword Individual-Code.
Use the keyword Property-Type to enter, for each category, the required details of each Specified Foreign Property held at any time during the year.
The following options are applicable for the keyword Property-Type.
1. 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.
2. 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.
3. 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.
4. 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.
5. 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.
6. Other property outside Canada This category should include any property that does not correspond to any of the other categories.
Other property includes:
- shares of corporations resident in Canada held by you or for you outside Canada;
- an interest in a partnership that holds specified foreign property where the partnership is not required to file the Form T1135;
- foreign insurance policies;
- precious metals or bullion (e.g., gold and silver) situated outside Canada;
- commodity or future contracts, options or derivatives that constitute aright to, a right to acquire, or an interest in, specified foreign property; and
- any other rights to, rights to acquire, or interests in, specified foreign property.
7. Property held in an account with a Can. reg. sec. dealer 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™ T1 Line-by-Line Guide (subscription required):
Use the keyword Description to indicate the description of property.
If the 2013 transitional reporting method is being used for the category 6 (Other property outside of Canada), 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.
Use the keyword CountryCode.t1 to indicate the country code. - Category 1 - the country of residence of the bank or other entity holding the funds;
- Category 2 - the country of residence of the non-resident corporation;
- Category 3 - the country of residence of the non-resident issuer;
- Category 4 - the country of residence of the trust;
- Category 5 - country where property is located;
- Category 6 - country where property is located.
If the 2013 transitional reporting method is being used for the category 6 (Other property outside of Canada), provide the following information: Country code - enter CAN.
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.
If the 2013 transitional reporting method is being used for the category 6 (Other property outside of Canada), provide the following information: Maximum cost amount during the year - enter "0".
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.
If the 2013 transitional reporting method is being used for the category 6 (Other property outside of Canada), provide the following information: 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.
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.
Use the keyword Income.t1 to indicate the income.
If the 2013 transitional reporting method is being used for the category 6 (Other property outside of Canada), provide the following information: Income - 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.
Use the keyword IncomeReceived to indicate the income received.
Use the keyword CapitalReceived to indicate the capital received.
Use the keyword Gain-Loss.t1 to indicate the gain or loss on disposition.
If the 2013 transitional reporting method is being used for the category 6 (Other property outside of Canada), provide the following information: 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.
Use the keyword Property-Type.sim to enter, for each category, the required details of each specified foreign property held at any time during the year.
The following options are applicable for the keyword Property-Type.sim.
1. 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.
2. 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.
3. 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.
4. 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.
5. 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.
6. Other property outside Canada This category should include any property that does not correspond to any of the other categories.
Other property includes:
- shares of corporations resident in Canada held by you or for you outside Canada;
- an interest in a partnership that holds specified foreign property where the partnership is not required to file the Form T1135;
- foreign insurance policies;
- precious metals or bullion (e.g., gold and silver) situated outside Canada;
- commodity or future contracts, options or derivatives that constitute aright to, a right to acquire, or an interest in, specified foreign property; and
- any other rights to, rights to acquire, or interests in, specified foreign property.
7. Property held in an account with a Can. reg. sec. dealer 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 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 Ss233-2(4-1) to indicate whether this filing is required because of Ss.233.2(4.1).
Indicate the country of residence of the trust at the end of the reporting period with the keyword Residence-NR.
Use the keyword Country-Law to indicate which country's laws govern the trust.
Use the keyword First-T1141 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 of filing, 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 these statements for the reporting period.
If this is not the first year filing Form T1141, use the keyword Period.f to indicate whether or not the reporting period for the current year begins and ends on the same dates as that for the previous year.
If there is a change in the reporting period, as indicated with the keyword Period.f, specify the reason for the change with the keyword Change.f.
The reporting period is the fiscal period of the non resident trust that ends in the taxation year of the reporting taxpayer.
Use the keyword Start.f to indicate the start date of the reporting period.
The reporting period is the fiscal period of the non resident trust that ends in the taxation year of the reporting taxpayer.
Use the keyword End.f to indicate the end of the reporting period.
Use the keyword TrusteeChanged to indicate the reason for the change in trustee or those responsible for making the decisions regarding the trust arrangement or entity from its last reporting.
Use the keyword NonRes-Trust to enter the name of the non-resident trust.
Use the keyword TrustNumber-NR to enter the trust account number of the non resident trust.
Use the keyword Trustee-NR to provide the name(s) of the trustee(s) for the non resident trust.
Use the keyword Care-of.nrt to enter the name of the person or organization to whom material is sent for the trustee.
Use the keyword Street.nrt to enter the street of the trustee for the non resident trust.
Use the keyword Suite.nrt to enter the suite number of the trustee's address.
Enter only the number. DT Max will print the hash sign (#) in front of the number.
If nothing is entered, DT Max will assume that there is no suite number and will not print anything in that space.
Do not enter the word "SUITE" or the hash sign (#).
Use the keyword City.nrt to enter the city and province of residence of the trustee for the non resident trust.
Use the keyword Province.nrt to enter the name of the province where the trustee resides.
Use the keyword State.nrt to select the applicable state.
The following options are applicable for the keyword State.nrt.
Use the keyword PostCode.nrt 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.
Foreign zip or postal code of client's mailing address OUTSIDE CANADA.
Use the keyword For-Post.nrt to enter the foreign postal code.
Use the keyword Country.nrt to specify the country where the trustee resides if other than Canada.
Use the keyword Telephone.nrt to enter the telephone number of the trustee.
Use the keywor Trust-Party to specify the type of parties involved with the non resident trust.
The following options are applicable for the keyword Trust-Party.
Parties whom the trustee must consult Choose this option to identify parties whom the trustee must consult before exercising any discretionary powers.
Parties with powers relating to the trust Choose this option to identify parties 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.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Use the keyword Name.p to enter the name of the person involved with the trust.
Use the keyword Street.p to enter the street of the person involved with the trust.
Use the keyword Suite.p to enter the suite number of the party's address.
Enter only the number. DT Max will print the hash sign (#) in front of the number.
If nothing is entered, DT Max will assume that there is no suite number and will not print anything in that space.
Do not enter the word "SUITE" or the hash sign (#).
Use the keyword City.p to enter the city of the person involved with the trust.
Use the keyword Province.p to enter the name of the province where the party resides.
Use the keyword State.p to select the applicable state.
The following options are applicable for the keyword State.p.
AL Alabama
AK Alaska
AZ Arizona
AR Arkansas
CA California
CO Colorado
CT Connecticut
DE Delaware
FL Florida
GA Georgia
HI Hawaii
ID Idaho
IL Illinois
IN Indiana
IA Iowa
KS Kansas
KY Kentucky
LA Louisiana
ME Maine
MD Maryland
MA Massachusetts
MI Michigan
MN Minnesota
MS Mississippi
MO Missouri
MT Montana
NE Nebraska
NV Nevada
NH New Hampshire
NJ New Jersey
NM New Mexico
NY New York
NC North Carolina
ND North Dakota
OH Ohio
OK Oklahoma
OR Oregon
PA Pennsylvania
RI Rhode Island
SC South Carolina
SD South Dakota
TN Tennessee
TX Texas
UT Utah
VT Vermont
VA Virginia
WA Washington
WV West Virginia
WI Wisconsin
WY Wyoming
DC District of Columbia
AS American Samoa
FM Federated States of Micronesia
GU Guam
MH Marshall Islands
MP Northern Mariana Islands
PW Palau
PR Puerto Rico
VI Virgin Islands
AE Armed Forces Africa
AA Armed Forces Americas
AE Armed Forces Canada
AE Armed Forces Europe
AE Armed Forces Middle East
AP Armed Forces Pacific
Other (Specify)
Use the keyword PostCode.p to enter the postal code of the person involved with the trust.
Use the keyword ZipCode.p to enter the U.S. zip code.
Use the keyword For-Post.p to enter the foreign postal code.
Use the keyword Country.p to enter the country of residence of the person involved with the trust.
Use the keyword Type-Transfer to select the type of transaction summary that will be reported.
The following options are applicable for the keyword Type-Transfer.
Transfers and loans to the trust Choose this option to provide a summary of transfers and loans to the trust and to each non resident corporation controlled by the trust, which occurred before the end of the reporting period. Only report transactions that occurred after 1990. 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 which occurred before the end of the reporting period. Only report transactions that occurred after 1990. If one or more T1141 returns have been filed, only include transactions that have not previously been reported.
Non arm's length parties indebted to the trust Choose this option to provide a summary of non arm's length parties indebted to the trust at the end of the year.
Parties to whom trust/non resident corp. indebted Choose this option to provide a summary of parties to whom the trust or a non resident corporation controlled by the trust is indebted at the end of the year.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Use the keyword Name.tl to enter the name of the party involved with the particular transaction.
Use the keyword SIN.tl to enter the social insurance number.
Use the keyword Business-Num.tl to enter the business number.
Use the keyword Trust-Number.tl to enter the trust account number.
Use the keyword Street.tl to enter the party's street address.
Use the keyword Suite.tl to enter the suite number of the party's address.
Enter only the number. DT Max will print the hash sign (#) in front of the number.
If nothing is entered, DT Max will assume that there is no suite number and will not print anything in that space.
Do not enter the word "SUITE" or the hash sign (#).
Use the keyword City.tl to enter the name of the city where the party resides.
Use the keyword Province.tl to enter the name of the province where the party resides.
Use the keyword State.tl to select the applicable state.
The following options are applicable for the keyword State.tl.
AL Alabama
AK Alaska
AZ Arizona
AR Arkansas
CA California
CO Colorado
CT Connecticut
DE Delaware
FL Florida
GA Georgia
HI Hawaii
ID Idaho
IL Illinois
IN Indiana
IA Iowa
KS Kansas
KY Kentucky
LA Louisiana
ME Maine
MD Maryland
MA Massachusetts
MI Michigan
MN Minnesota
MS Mississippi
MO Missouri
MT Montana
NE Nebraska
NV Nevada
NH New Hampshire
NJ New Jersey
NM New Mexico
NY New York
NC North Carolina
ND North Dakota
OH Ohio
OK Oklahoma
OR Oregon
PA Pennsylvania
RI Rhode Island
SC South Carolina
SD South Dakota
TN Tennessee
TX Texas
UT Utah
VT Vermont
VA Virginia
WA Washington
WV West Virginia
WI Wisconsin
WY Wyoming
DC District of Columbia
AS American Samoa
FM Federated States of Micronesia
GU Guam
MH Marshall Islands
MP Northern Mariana Islands
PW Palau
PR Puerto Rico
VI Virgin Islands
AE Armed Forces Africa
AA Armed Forces Americas
AE Armed Forces Canada
AE Armed Forces Europe
AE Armed Forces Middle East
AP Armed Forces Pacific
Other (Specify)
Use the keyword PostCode.tl to enter the postal code for the region where the party resides.
DT Max will ensure that it is printed in the correct format (A1B 2C3) on the tax return.
Use the keyword ZipCode.tl to enter the U.S. zip code.
Use the keyword For-Post.tl to enter the foreign postal code.
Use the keyword Country.tl to specify the country where the party resides if other than Canada.
Use the keyword Description.tl to provide a description of the transaction type indicated with the keyword Type-Transfer.
Use the keyword Year.tl 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 Distribution-Type to indicate the nature of the distribution.
The following options are applicable for the keyword Distribution-Type.
Income in nature
Capital in nature
Use the keyword Amount-Max.tl to enter the maximum amount outstanding during the year.
Use the keyword Interest-Rate.tl to enter the interest rate applicable. The interest rate is the applicable per annum rate.
Use the keyword Amount.tl to enter the amount of the transaction type indicated with the keyword Type-Transfer.
Use the keyword Telephone.tl to enter the telephone number.
Use the keyword Distribution to 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 Distribution.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
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 property received from a non resident trust where the property received is other than funds.
Use the keyword FMV.f to enter the fair market value of property received from a non resident trust where the property received is other than funds.
Use the keyword Receipt.f to indicate whether the funds or other property received from a non resident trust constitute income or capital receipts.
The following options are applicable for the keyword Receipt.f.
Income in nature
Capital in nature
Use the keyword Indebtedness to enter the principal amount of debt owed to a non resident trust.
Use the keyword Date.f 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.f to enter the interest rate payable on the debt to the non resident trust.
Use the keyword IntPaid-Amount.f to indicate the amount of interest paid or credited on the debt in the taxation year.
Use the keyword PartXIII-tax.f to indicate whether Part XIII tax was withheld.
Use the keyword Info-Request to indicate whether or not any information requested in this return is unavailable.
Use the keyword Spec-Reason to specify the information that is not available and the reason why it is not.
Use the keyword Attachments to select the documents which will be attached to this T1141 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
Other constituting documents for the arrangement or entity
Changes to other const. doc. for the arrangement or entity
Memorandum of wishes for the trust, arrangement or entity
Financial statements of the trust, arrangement or entity
Use the keyword Completed-by to select who completed the Form.
The following options are applicable for the keyword Completed-by.
Form completed by the taxpayer
Form completed by the tax preparer - default
Form completed by the tax preparer - main address
Form completed by the tax preparer - alternate address
Form completed by another person (specify)
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Use the keyword Name.tl to enter the name of the party involved with the particular transaction.
Use the keyword SIN.tl to enter the social insurance number.
Use the keyword Business-Num.tl to enter the business number.
Use the keyword Trust-Number.tl to enter the trust account number.
Use the keyword Street.tl to enter the party's street address.
Use the keyword Suite.tl to enter the suite number of the party's address.
Enter only the number. DT Max will print the hash sign (#) in front of the number.
If nothing is entered, DT Max will assume that there is no suite number and will not print anything in that space.
Do not enter the word "SUITE" or the hash sign (#).
Use the keyword City.tl to enter the name of the city where the party resides.
Use the keyword Province.tl to enter the name of the province where the party resides.
Use the keyword State.tl to select the applicable state.
The following options are applicable for the keyword State.tl.
AL Alabama
AK Alaska
AZ Arizona
AR Arkansas
CA California
CO Colorado
CT Connecticut
DE Delaware
FL Florida
GA Georgia
HI Hawaii
ID Idaho
IL Illinois
IN Indiana
IA Iowa
KS Kansas
KY Kentucky
LA Louisiana
ME Maine
MD Maryland
MA Massachusetts
MI Michigan
MN Minnesota
MS Mississippi
MO Missouri
MT Montana
NE Nebraska
NV Nevada
NH New Hampshire
NJ New Jersey
NM New Mexico
NY New York
NC North Carolina
ND North Dakota
OH Ohio
OK Oklahoma
OR Oregon
PA Pennsylvania
RI Rhode Island
SC South Carolina
SD South Dakota
TN Tennessee
TX Texas
UT Utah
VT Vermont
VA Virginia
WA Washington
WV West Virginia
WI Wisconsin
WY Wyoming
DC District of Columbia
AS American Samoa
FM Federated States of Micronesia
GU Guam
MH Marshall Islands
MP Northern Mariana Islands
PW Palau
PR Puerto Rico
VI Virgin Islands
AE Armed Forces Africa
AA Armed Forces Americas
AE Armed Forces Canada
AE Armed Forces Europe
AE Armed Forces Middle East
AP Armed Forces Pacific
Other (Specify)
Use the keyword PostCode.tl to enter the postal code for the region where the party resides.
DT Max will ensure that it is printed in the correct format (A1B 2C3) on the tax return.
Use the keyword ZipCode.tl to enter the U.S. zip code.
Use the keyword For-Post.tl to enter the foreign postal code.
Use the keyword Country.tl to specify the country where the party resides if other than Canada.
Use the keyword Description.tl to provide a description of the transaction type indicated with the keyword Type-Transfer.
Use the keyword Year.tl 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 Distribution-Type to indicate the nature of the distribution.
The following options are applicable for the keyword Distribution-Type.
Income in nature
Capital in nature
Use the keyword Amount-Max.tl to enter the maximum amount outstanding during the year.
Use the keyword Interest-Rate.tl to enter the interest rate applicable. The interest rate is the applicable per annum rate.
Use the keyword Amount.tl to enter the amount of the transaction type indicated with the keyword Type-Transfer.
Use the keyword Telephone.tl to enter the telephone number.
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CompleteStatem 
Property-Type 
Description