  Foreign property and income |
Use the keyword Foreign-Info to indicate which information return with respect to foreign property you wish to complete.
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)
T1135 - Foreign income verification statement (detailed) Choose this option to complete the foreign income verification statement. This form 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.
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 - Distrib. / debts - non-resident trusts 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.
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.
AUD Australian dollar
USD U.S. dollar
GBP U.K pound
EUR Euro
JPY Japanese Yen
Use the keyword Amend-Return to indicate whether or not the information return relating either foreign affiliates or foreign income is an amended return.
Use the keyword Ss233-2(4-1) to indicate whether this filing is required because of Ss.233.2(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.
For each type of foreign property that was owned at any time in the year, use the keyword Prop-Type to indicate the cost amount of the property at the end of the year.
If the property is no longer owned by the trust at the end of the year, use its cost amount at the time of disposition.
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-residents 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:
- 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. - 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 a Cdn reg. sec. 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.
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.
Use the keyword Income.t to enter the income applicable to the specified foreign property.
Income received.
Capital received.
Gain or loss on disposition.
Use the keyword Prop-Type.sim to indicate the types 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-residents 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:
- 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. - 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 a Cdn reg. sec. 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 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).
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 this is the first year that you are filing Form T1141 for the non resident trust.
If it is the first year, you must attach to the form a copy of the non resident trust documents, including terms of the non resident trust, memorandum of wishes, as well as any change to the original documents.
If you have filed Form T1141 for this non resident trust before, you only need to attach a copy of the non resident trust documents that have been changed or created since the previous reporting period.
If the non resident trust prepares financial statements, attach a copy of these financial 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.
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 Short-Year to indicate whether the taxation year includes 2 or more short taxation years.
For short taxation years (e.g. where there is a deemed year-end due to a change in control), reporting for more than one fiscal period (not exceeding the normal 12-month or 53-week period) is sufficient if the information that would otherwise be reported for the short taxation year is included on the T1134 returns that are filed.
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 Street.nrt to enter the street address of the trustee.
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 name of the city where the trustee resides.
Use the keyword Province.nrt to enter the name of the province where the trustee resides.
The following options are applicable for the keyword Province.nrt.
Use the keyword State.nrt to select the applicable state.
Use the keyword PostCode.nrt to enter the postal code for the region where the trustee resides.
DT Max will ensure that it is printed in the correct format (A1B 2C3) on the tax return.
Use the keyword ZipCode.nrt to enter the U.S. zip code.
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 where you may reach the trustee during the day.
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.
Person with whom non-resident trustee must consult
Persons with powers relating to the non-resident trust
Settlors of the non-resident trust
Specified beneficiaries of the non-resident trust
Use the keyword Name.p to enter the name of the party involved in the activities of the non resident trust.
Use the keyword Street.p to enter the party's street address.
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.
Use the keyword City.p to enter the name of the city where the party resides.
Use the keyword Province.p to enter the name of the province where the party resides.
The following options are applicable for the keyword Province.p.
Use the keyword State.p to select the applicable state.
Use the keyword PostCode.p 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.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 specify the country where the party resides if other than Canada.
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.
Contributions to the trust, arrangement or entity 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.
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.
The following options are applicable for the keyword Province.tl.
Use the keyword State.tl to select the applicable state.
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.
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 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.
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.
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 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 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.f to enter the first name of the related individual.
Use the keyword Initial.f to enter the initial of the related individual.
Use the keyword Last-Name.f to enter the last name of the related individual.
Use the keyword Name.t1134 to enter the name of the related entity.
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.
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-residents 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:
- 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. - 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 a Cdn reg. sec. 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-residents 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:
- 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. - 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 a Cdn reg. sec. 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.
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.
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-residents 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:
- 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. - 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 a Cdn reg. sec. 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% 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.
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 reporting 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 Affiliate-Id to enter the name of the foreign affiliate. A separate supplement 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 taxpayer has filed form T1134 for this foreign affiliate.
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.
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 to enter the name of the city.
Use the keyword Province to enter the name of the province.
The following options are applicable for the keyword Province.
Use this keyword to enter the postal code. DT Max will ensure that it is printed in the correct format (A1B 2C3) on the tax return.
Use the keyword State to enter the name of the state.
Use the keyword Zip-Code to enter the U.S.A. zip code.
Use the keyword For-Post-Code to enter the foreign postal code for an address outside of Canada.
Use the keyword Country to enter the name of the country if other than Canada.
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 number must be an exact match to the entry for the entity in the Org-Structure group.
This information is required to complete the T1134 Supplement.
The following options are applicable for the keyword RelatedEntity.
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.
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 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.
Use the keyword Elected-Amt to provide the actual or estimated amount elected on under ITA subsection 93(1) or 93(1.2).
If the gross debt is reported in a foreign currency, use the keyword Currency-Code to indicate the appropriate currency code.
Use the keyword Common-Shares to indicate if the entity is a direct owner of commmon shares in the foreign affiliate.
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.
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".
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 interests 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 reporting 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.
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.
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.
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 percentage 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 type 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.
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.
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.
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.
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.
Use the keyword NonExcl-Prop to indicate whether or not the foreign affiliate disposed of capital property that was not excluded property.
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.
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.
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
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
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.gr to enter the currency code of the foreign affiliate's gross revenue.
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.
Use the keyword TRANSACTIONS.F to select the type of FAPI-FAPL-FAC 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 (iv)
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.
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
|
Elect-Currency 
Prop-Type 
Description.t