  Supplementary schedules |
The keyword Foreign-Info allows you to indicate which information return to complete with respect to foreign property.
The following options are applicable for the keyword Foreign-Info.
T1134 - Not controlled foreign affiliates Choose this option to complete the information return relating to foreign affiliates that are not controlled foreign affiliates. A separate supplement must be completed for each foreign affiliate.
T1134 - Controlled foreign affiliates Choose this option to complete the information return relating to controlled foreign affiliates. A separate supplement must be completed for each foreign affiliate.
T1134 - Dormant or inactive foreign affiliate Choose this option to complete the information return for dormant or inactive foreign affiliates.
T1135 - Foreign property reporting (simplified)
T1135 - Foreign property reporting (detailed) Choose this option to complete the information return relating to foreign property. This return must be completed if the reporting taxpayer's total cost amount of all specified foreign property owned or held in a beneficial interest exceeds $100 000.
T1142 - Distr./indebt. owed to a non res. trust Choose this option to complete the information return in respect of distributions from and indebtedness owed to a non-resident trust. This form must be completed if the reporting taxpayer, at any time in the taxation year or fiscal period, received funds or property from a non-resident trust or is indebted to a non-resident trust.
Use the keyword Elect-Currency to state the alphabetic currency code of the functional currency, if an election has been made to use functional currency.
Monetary values should be reported in Canadian dollars except where an election has been made under paragraph 261(3)(b) of the Act to use a functional currency.
The following options are applicable for the keyword Elect-Currency.
Use the keyword Amend-Return to indicate whether or not the T1134 or T1135 information return is an amended return.
The following options are applicable for the keyword Amend-Return.
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.
The following options are applicable for the keyword Short-Year.
Enter the total cost of all specified foreign property held at any time during the year.
The following options are applicable for the keyword Cost-ForeignProp.
Use the keyword Prop-Type to enter for each category the required details of each specified foreign property held at any time during the year.
The following options are applicable for the keyword Prop-Type.
Funds held outside Canada
Shares of non resident corporations
Indebtedness owed by non-resident
Interests in non resident trusts
Real property outside Canada
Other property outside Canada
Property held in account with Cdn reg. sec. dealer
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 Income.fp to enter the gross income.
Income received.
Capital received.
Gain or loss on disposition.
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.
Funds held outside Canada
Shares of non resident corporations
Indebtedness owed by non-resident
Interests in non resident trusts
Real property outside Canada
Other property outside Canada
Property held in account with Cdn reg. sec. dealer
Use the keyword Country-Code to select the top three countries based on the maximum cost amount of specified foreign property held during the year (T1135 Part A)
Use the keyword Income.sim to enter the gross income from all specified foreign property (T1135 Part A).
Use the keyword Gain-Loss.sim to enter the gain (loss) from the disposition from all specified foreign property (T1135 Part A).
Use the keyword 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 which FA is a member
Section 3D - dormant FA not entered in section 3C i) & ii)
Section 3E - lower-tier non-controlled foreign affiliate
Individual within related Canadian group
Corporation within related Canadian group
Trust within the related Canadian group
Partnership within related Canadian group
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 according to CRA specifications. If you need to change this keyword, please ensure the same number is in all occurrences of that entity.
Use the keyword First-Name to enter the first name of the reporting individual.
Use the keyword Initial.f to enter the initial of the reporting individual.
Use the keyword Last-Name to enter the last name of the reporting individual.
Use the keyword Name.t1134 to enter the name of the reporting 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.
This information will be entered in Table A of Part I, section 3 of form T1134.
Use the keyword Corp-Res-Code to enter the country code of residence of the corporation.
This information will be entered in Table D of Part I, section 3 of form T1134.
Use the keyword Partnership-Name to list the name of each partnership of which the foreign affiliate is a member.
This information will be entered in Table D of Part I, section 3 of form T1134.
Use the keyword Part-Address-Ln1 to enter the address of the partnership.
This information will be entered in Table D of Part I, section 3 of form T1134.
Use the keyword Part-Address-Ln2 to enter the second line of the address of the partnership
This information will be entered in Table D of Part I, section 3 of form T1134.
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.
This information will be entered in Table D of Part I, section 3 of form T1134.
Use the keyword Foreign-Aff-Name to enter the name of the foreign affiliate.
This information will be entered in either Table A or D of Part I, section 3 of form T1134.
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 according to CRA specifications. If you need to change this keyword, please ensure the same number is in all occurrences of that entity.
Use the keyword For-Aff-Code to enter the country code of the residence of the foreign affiliate.
This information will be entered in Table A of Part I, section 3 of form T1134.
Use the keyword For-Aff-YearBegin to enter the year in which the corporation first became a foreign affiliate of the reporting entity (or any member of the related Canadian group).
Use the keyword For-Aff-Dormant to determine whether or not the foreign affiliate is considered dormant.
For purposes of completing Form T1134, a dormant or inactive foreign affiliate means, for a taxation year of the affiliate, one that: had gross receipts (including proceeds from the disposition of property) of less than CAD $100,000 in the year; and
at no time in the year had assets with a total fair market value of more than CAD $1,000,000.
The following options are applicable for the keyword For-Aff-Dormant.
Use the keyword Cost-Amt to enter the Canadian reporting entity's investment in the dormant affiliate in Canadian dollars.
Use the keyword Gross-Receipts to enter the gross receipts in Canadian dollars.
Use the keyword Gross-Revenue to enter the gross revenue in Canadian dollars.
Use the keyword Prop-Type.t1134 to select the nature of assets held by the dormant foreign affiliate.
The following options are applicable for the keyword Prop-Type.t1134.
Funds held outside Canada
Shares of non resident corporations
Indebtedness owed by non-resident
Interests in non resident trusts
Real property outside Canada
Other property outside Canada
Property held in account with Cdn reg. sec. dealer
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
Shares of non resident corporations
Indebtedness owed by non-resident
Interests in non resident trusts
Real property outside Canada
Other property outside Canada
Property held in account with Cdn reg. sec. dealer
Use the keyword Oth-For-Aff-Name to enter the name of the other foreign affiliate.
This information will be entered in Table B of Part I, section 3 of form T1134.
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 according to CRA specifications. If you need to change this keyword, please ensure the same number is in all occurrences of that entity.
Use the keyword Oth-For-Aff-Code to enter the country code of the residence of the other foreign affiliate.
This information will be entered in Table B of Part I, section 3 of form T1134.
Use the keyword Equity%.t1134 to enter the equity percentage in the foreign affiliate
This information will be entered either in Table A or B, whichever is applicable, of Part I, section 3 of form T1134.
Use the keyword Direct-Equity% to enter the direct equity percentage in the foreign affiliate
This information will be entered either in Table A or B, whichever is applicable, of Part I, section 3 of form T1134.
Use the keyword For-Aff-Interest% to enter the foreign affiliate's interest percentage in the partnership.
This information will be entered in Table D of Part I, section 3 of form T1134.
Use the keyword Oth-FA-Dormant to determine whether or not the foreign affiliate is considered dormant.
For purposes of completing Form T1134, a dormant or inactive foreign affiliate means, for a taxation year of the affiliate, one that: had gross receipts (including proceeds from the disposition of property) of less than CAD $100,000 in the year; and
at no time in the year had assets with a total fair market value of more than CAD $1,000,000.
The following options are applicable for the keyword Oth-FA-Dormant.
Use the keyword Cost-Amt.f to enter the Canadian reporting entity's investment in the dormant affiliate in Canadian dollars.
Use the keyword Gross-Receipts.f to enter the gross receipts in Canadian dollars.
Use the keyword Gross-Revenue.f to enter the gross revenue in Canadian dollars.
Use the keyword Prop-Type.f to select the nature of assets held by the dormant foreign affiliate.
The following options are applicable for the keyword Prop-Type.f.
Funds held outside Canada
Shares of non resident corporations
Indebtedness owed by non-resident
Interests in non resident trusts
Real property outside Canada
Other property outside Canada
Property held in account with Cdn reg. sec. dealer
Use the keyword Street.f to enter the street address of the reporting entity.
Use the keyword City.f to enter the city of the related reporting entity.
Use the keyword Province.f to enter the province of the related reporting entity.
The following options are applicable for the keyword Province.f.
Use the keyword State.f to enter the state of the related reporting entity.
Use the keyword Country.f to enter the country of the related reporting entity.
Use the keyword PostalCode.f to enter the postal code of the related reporting entity.
Use the keyword ZipCode.f to enter the zip code of the related reporting entity.
Use the keyword ForeignPost.f to enter the foreign postal code of the related reporting entity.
Use the keyword SIN.f to enter the SIN of the reporting individual.
Use the keyword BusNumber.f to enter the business number of reporting corporation.
Use the keyword Trust-Number.f to enter the trust number of reporting trust.
Use the keyword PartnershipNum.f to enter the account number of reporting partnership.
Use the keyword PartnershipCode to select the partnership code of reporting 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 reporting 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 according to CRA specifications. If you need to change this keyword, please ensure the same number is in all occurrences of that entity.
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 partnership has filed form T1134 for this foreign affiliate.
The following options are applicable for the keyword Firstime.
Use the keyword Multi-Yr-End to indicate if the foreign affiliate has more than one year end in the reporting entity's tax year.
The following options are applicable for the keyword Multi-Yr-End.
Use the keyword Address.fa to enter the head office address of the foreign affiliate.
Use the keyword More-Info to enter additional address information. This will be line two of the address.
Use the keyword City.e to enter the city name. DT Max will not check the spelling of the city name.
Use the keyword Province.e to select the province.
The following options are applicable for the keyword Province.e.
Use the keyword State.e to select the state.
Use the keyword Country.e to select the country.
Use the keyword PostCode.e to enter the postal code. DT Max will make sure that it is in the correct format and will always enter the alphabetic portions in upper case.
Use the keyword ZIPCode.e to enter the zip code.
Use the keyword For-Post.e to enter the foreign postal code.
Use the keyword RelatedEntity to select the reporting entity and to enter the SIN, business number, trust account number or partnership account number as applicable of the related Canadian entity. The 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 reporting individual.
Use the keyword BusNumber.for to enter the business number of reporting corporation.
Use the keyword TrustNumber.for to enter the trust number of reporting trust.
Use the keyword PartnershipNum.for to enter the account number of reporting partnership.
Use the keyword Ownership-Af to indicate if the shares of the foreign affiliate are directly or indirectly owned.
The following options are applicable for the keyword Ownership-Af.
Use the keyword Capital-Stock to indicate if the entity is a direct shareholder of the foreign affiliate.
The following options are applicable for the keyword Capital-Stock.
Use the keyword Date-Beg to enter the date on which the corporation or trust became a foreign affiliate of the reporting corporation.
If applicable, use the keyword Date-End to enter the date on which the corporation or trust ceased to be a foreign affiliate of the reporting corporation.
Use the keyword Disp-Elect to indicate whether or not an election under ITA subsection 93(1) was made or whether such an election will be made with respect to the disposition of shares of the foreign affiliate in the year.
The following options are applicable for the keyword Disp-Elect.
Use the keyword Elected-Amt to provide the actual or estimated amount elected on under ITA subsection 93(1).
Use the keyword Currency-Code to indicate the appropriate currency code if reporting in foreign currency.
Use the keyword Common-Shares to indicate if any of the reporting entities are direct owners of commmon shares in the foreign affiliate.
The following options are applicable for the keyword Common-Shares.
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 any of the reporting entities are direct owners of preferred shares in the foreign affiliate.
The following options are applicable for the keyword Preferred-shares.
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 informaation of foreign affiliate".
The following options are applicable for the keyword Other-Info-FA.
Use the keyword Equity%-Beg to indicate what the reporting partnership's percentage in the foreign affiliate was at the beginning of the reporting partnership's taxation year.
Use the keyword Equity%-End to indicate what the reporting partnership's percentage in the foreign affiliate was at the end of the reporting partnership's taxation year.
Use the keyword Qualifying-Int to indicate whether the reporting entity would have a qualifying interest in the foreign affiliate at either the beginning or end of the taxation year, if the Act were read without paragraph 95(2.2)(a).
The following options are applicable for the keyword Qualifying-Int.
Use the keyword Gross-Debt to indicate the gross amount of debt owed to the reporting entity by the foreign affiliate, or owed to the foreign affiliate by the reporting entity at the end of the reporting entity's taxation year, that has not been reported on a T106.
The following options are applicable for the keyword Gross-Debt.
Use the keyword Debt-Election to indicate if an election was made in respect of this loan (such as the PLOI election) under subsection 212.3(11).
The following options are applicable for the keyword Debt-Election.
Use the keyword Tracking-Interest to select the type of tracking interest.
The following options are applicable for the keyword Tracking-Interest.
Tracking interest in FA as defined by subsection 95(8)
Foreign affiliate was a controlled FA - subsection 95(11)
Foreign affiliate was a controlled FA - subsection 95(12)
Use the keyword Joint-Election to indicate that the 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.
The following options are applicable for the keyword Taxable-Surplus.
Use the keyword Amount.t to enter the amount of taxable surplus dividend the reporting entity or member of the Canadian group received.
Use the keyword Election.t to select the election applicable to the taxable surplus dividend.
The following options are applicable for the keyword Election.t.
Use the keyword Pre-Acq-Surplus to indicate if the reporting entity or member of the Canadian group received a pre-acquistion surplus dividend.
The following options are applicable for the keyword Pre-Acq-Surplus.
Use the keyword Amount.p to enter the amount of pre-acquistion surplus dividend the reporting entity or member of the Canadian group received.
Use the keyword Election.p to select the election applicable to the pre-acquistion surplus dividend.
The following options are applicable for the keyword Election.p.
Election made pursuant to Regulation 5901(2)(b)
Election made pursuant to Regulation 5901(2.1)
Election made pursuant to subs. 90(3) and Reg. 5911(6)
Use the keyword Upstream-Loan to indicate the subsection(s) that applies to the upstream loan.
The following options are applicable for the keyword Upstream-Loan.
Specified debtor defined in subs. 90(15) owes amount to FA
Subsection 90(6) applies to debt
Subsection 90(6) did not apply due to subsection 90(8)
FA is eligible bank affiliate owed an upstream deposit
FA deemed to make loan under subsection 90(8.1)
FA in upstream loan arrangement where subs. 90(9) applies
FA in upstream loan arrangement where subs. 90(12) applies
Use the keyword Transactions.r to indicate the applicable section or subsection of the transformation transaction at the Canadian reporting entity level.
The following options are applicable for the keyword Transactions.r.
Entity involved in subsection 88(3) liquidation/dissolution
Subsection 88(3.1) election made due to subsection 88(3)
Subsection 88(3.3) election made due to subsection 88(3)
Subsection 88(3.5) election made due to subsection 88(3)
Entity involved in section 51 convertible property exchange
Use the keyword Acq-Disp-Sh to indicate whether or not at any time in the taxation year of the reporting partnership, the reporting partnership or another affiliate of the reporting partnership acquired or disposed of a share of the capital stock of the foreign affiliate.
The following options are applicable for the keyword Acq-Disp-Sh.
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 of the reporting partnership, the reporting partnership or any foreign affiliate of the reporting partnership was involved in a corporate or other organization, reorganization, amalgamation, merger, winding-up, liquidation, dissolution, division, or an issuance, redemption, or cancellation of share capital or a similar transaction in a manner that effected the exempt surplus, exempt deficit, taxable deficit, or underlying foreign tax of the affiliate in respect of the reporting corporation.
The following options are applicable for the keyword Corp-Change.
Use the keyword Partic-% to provide the reporting partnership's total participating percentage in respect of the foreign affiliate's FAPI for the year.
The following options are applicable for the keyword Partic-%.
Use the keyword For-Aff-Begin to specify the taxation year start of the foreign affiliate for which the information on the return is reported.
Use the keyword For-Aff-End to specify the taxation year-end of the foreign affiliate for which the information on the return is reported.
Use the keyword Votingshares-FA to indicate if the reporting entity or any member of the related Canadian group holds at least 20% voting shares in the foreign affiliate.
The following options are applicable for the keyword Votingshares-FA.
Use the keyword FS-Information to indicate if the financial statements of the foreign affiliate are available and if they are included with the T1134 form.
The following options are applicable for the keyword FS-Information.
Use the keyword FS-Info to indicate whether or not the partnership has attached unconsolidated financial statements or, if unavailable, the financial information available.
The following options are applicable for the keyword FS-Info.
Use the keyword FS-Item to enter the financial statement item.
The following options are applicable for the keyword FS-Item.
Use the keyword FS-Amount to enter the amounts from the unconsolidated financial statements (including the notes to the financial statements) of the foreign affiliate.
The total assets reported should be net of depreciation or amortization. The net income should be accounting net income. Tax paid or payable should be the actual tax paid or payable and not deferred tax. Do not include withholding tax.
This information will be entered in Part II, Section 3 - Financial information of the foreign affiliate, of form T1134.
Use the keyword Surplus-Div to indicate whether or not, at any time in the taxation year, the reporting partnership received a dividend on a share of the capital stock of the foreign affiliate in respect of which an amount is deductible from the income of the reporting corporation under subsection 91(5) or section 113 of the ITA.
The following options are applicable for the keyword Surplus-Div.
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.
If the option "YES" was selected in the keyword Surplus-Div, use the keyword Surplus-Calc to provide a detailed and descriptive calculation of the exempt surplus, exempt deficit, taxable surplus, taxable deficit, hybrid surplus, hybrid deficit, and underlying foreign tax of the foreign affiliate at the end of the affiliate's last taxation year ending in the reporting entity's taxation year in support of the dividend deduction claimed.
Documentation supporting these calculations need not be filed but should be retained as it may be requested for examination.
Use the keyword FA-Transaction to indicate if the foreign affiliate was involved in any transaction in respect of which subsections 93(1.1) or (1.3) applied.
The following options are applicable for the keyword FA-Transaction.
Use the keyword Acq-Disp-Share to indicate the subsection or regulation pertaining to the acquisition or disposal of capital stock of the foreign affiliate if applicable.
The following options are applicable for the keyword Acq-Disp-Share.
Subsection 91(1.2) applies with respect to FA
FA involved in paragraph 95(2)(c) transaction
FA involved in paragraph 95(2)(d) transaction
FA involved in paragraph 95(2)(e) transaction
Election filed as per subs. 95(4) pursuant to Reg. 5911(5)
Use the keyword Excl-Prop to indicate whether or not the foreign affiliate disposed of capital property that was excluded property.
The following options are applicable for the keyword Excl-Prop.
Use the keyword NonExcl-Prop to indicate whether or not the foreign affiliate disposed of capital property that was not excluded property.
The following options are applicable for the keyword NonExcl-Prop.
Use the keyword Bus-Employ to indicate the number of full-time employees or employee equivalents for each business identified (per NAICS code chosen).
The following options are applicable for the keyword Bus-Employ.
0
1 to 5
6 to 15
16 to 25
26 to 100
More than 100
Use the keyword Services-OthEmploy to indicate if the operator of the business described in paragraph (a) of the definition "investment business", relied on the services provided by persons described in subparagraph (c)(ii) of that definition.
The following options are applicable for the keyword Services-OthEmploy.
Use the keyword Rev-Breakdown to indicate if the controlled foreign affiliate is providing a breakdown of each income category between arm's length and non-arm's length sources.
The following options are applicable for the keyword Rev-Breakdown.
Use the keyword Rev-Source to indicate the source of the foreign affiliate's gross revenue.
The following options are applicable for the keyword Rev-Source.
All sources - including income from active business & FAPI
Interest
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
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.f to select the currency code.
Use the keyword FAPI-FAPL-FACL to indicate whether or not the foreign affiliate earned FAPI or incurred any FAPL or FACL losses in the taxation year.
The following options are applicable for the keyword FAPI-FAPL-FACL.
Use the keyword TRANSACTIONS.F to select the type of FAPI-FAPL-FACL transaction.
The following options are applicable for the keyword Transactions.f.
FA earned FAPI in reporting entity's tax year
FA incurred FAPL in reporting entity's tax year
FA earned FAPI from transactions resulting in capital gains
FA incurred FACL from transactions in rep. entity tax year
Rep. group applied prev yr FA FAPL for its current yr FAPI
Rep. group applied prev yr FA FACL for its current yr FAPI
Rep. group applied current yr FA FAPL for its prev yr FAPI
Rep. group applied current yr FA FACL for its prev yr FAPI
Subsection 95(2.44) election filed in respect of FA
Use the keyword S95FAPI to enter the amount of FAPI (+) or FAPL (-) from the foreign affiliate in the year that is income or loss from property under subsection 95(1) of the ITA.
Use the keyword S952A1FAPI to enter the amount of FAPI(+) or FAPL(-) of the foreign affiliate in the year that resulted from the sale of property under paragraph 95(2)(a.1) of the ITA.
Use the keyword S952A2FAPI to enter the amount of FAPI (+) or FAPL (-) of the foreign affiliate in the year that resulted from the insurance or reinsurance of risks under paragraph 95(2)(a.2) of the ITA.
Use the keyword S952A3FAPI to enter the amount of FAPI (+) or FAPL (-) from the foreign affiliate in the year that resulted from indebtedness and lease obligations under paragraph 95(2)(a.3) of the ITA.
Use the keyword S952A4FAPI to enter the amount of FAPI (+) or FAPL (-) form the foreign affiliate in the year that resulted from indebtedness and lease obligations under paragraph 95(2)(a.4) of the ITA.
Use the keyword S952BFAPI to enter the amount of FAPI (+) or FAPL (-) from the foreign affiliate in the year that resulted from the provision of services under paragraph 95(2)(b) of the ITA.
Use the keyword S952LFAPI to enter the amount of FAPI (+) or FAPL (-) from the foreign affiliate in the year that is income or loss from property under paragraph 95(2)(l) of the ITA.
Use the keyword Disp-FAPI to enter the amount of FAPI (+) or FAPL (-) of the foreign affiliate in the year that resulted from the disposition of capital property.
The following options are applicable for the keyword Disp-FAPI.
Use the keyword S951CFAPI to enter the amount of FAPI earned by the foreign affiliate in the year that resulted under the description of C in the definition of FAPI in subsection 95(1) of the ITA.
Use the keyword Inc-Incl-ABI to indicate whether or not income of the foreign affiliate that would otherwise have been included in its income from property or a business was included in its income from an active business.
The following options are applicable for the keyword Inc-Incl-ABI.
ITA - paragraph 95(2)(a)(i)
ITA - paragraph 95(2)(a)(ii)
ITA - paragraph 95(2)(a)(iii)
ITA - paragraph 95(2)(a)(iv)
ITA - paragraph 95(2)(a)(v)
ITA - paragraph 95(2)(a)(vi)
ITA - paragraphs (a) & (b) of subsection 95(1)
ITA - paragraph 95(2)(l)(i) to (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.
The following options are applicable for the keyword Info-Request.
Use the keyword Spec-Reason to specify the information that is not available and the reason why it is not.
Use the keyword Trust-Info to provide the name of the non-resident trust.
Use the keyword TrustNumber.f to enter the trust account number of the foreign trust.
Use the keyword Trustee.tr to enter the name of the trustee for the non-resident trust.
Use the keyword Care-Of.tru to enter the name of the person or organization to whom material is sent for the trustee.
Use the keyword Street.tru to enter the street of the trustee for the non-resident trust.
Use the keyword City.tru to enter the city of residence of the trustee for the non-resident trust.
Use the keyword Province.tru to indicate the province of the mailing address of the trustee.
The following options are applicable for the keyword Province.tru.
Use the keyword State.tru to indicate the state of the mailing address of the trustee.
Use the keyword PostCode.tru to enter the postal code of the trustee for the non-resident trust. DT Max will not verify the format of the postal code as it varies depending on the country.
Use the keyword Country.tru to enter the country of residence of the trustee for the non-resident trust.
Use the keyword Phone-Num.tru to enter the telephone number of the trustee, executor, or administrator.
Choose the type of property received from a non-resident trust at any time in the taxation year.
The following options are applicable for the keyword Trust-Distr.
Use the keyword Amount.f to enter the amount of funds received from a non-resident trust.
Use the keyword Description.f to provide a description of the funds or other property received from a non-resident trust.
Use the keyword FMV-Prop to enter the fair market value of property received from a non-resident trust, when the property received is not in the form of funds.
Use the keyword ReceipType to indicate whether the funds or other property received from a non-resident trust is income or capital in nature.
The following options are applicable for the keyword ReceipType.
Income in nature
Capital in nature
Use the keyword Trust-Indebt to enter the principal amount of the debt owed to a non-resident trust.
Use the keyword Date.i to indicate when the debt to the non-resident trust was originally incurred.
Use the keyword Unpaid-Ye to indicate the amount outstanding to the non-resident trust at year end and whether the amount due is principal or interests in nature.
The following options are applicable for the keyword Unpaid-Ye.
Unpaid principal
Unpaid interest
Use the keyword Int-Rate to enter the interest rate payable on the debt to the non-resident trust.
Use the keyword IntPaid-Amount to enter the amount of interest paid or credited on the debt in the taxation year.
Use the keyword PartXIII-Tax to indicate if Part XIII was withheld.
The following options are applicable for the keyword PartXIII-Tax.
Enter the keyword E-Doc to specify whether you will be electronically submitting documentation, relating to a Foreign Reporting Return, with the Canada Revenue Agency.
The following options are applicable for the keyword E-Doc.
Use the keyword E-Doc-Submit to specify which information is to be electronically submitted when accessing the Foreign Reporting Return web service.
The following options are applicable for the keyword E-Doc-Submit.
Foreign e-submission to contain Foreign Return and e-Doc
Foreign e-submission to contain Foreign Return only
Foreign e-submission to contain e-Doc only
Use the keyword E-Doc-ID to specify the type of document being attached.
The following options are applicable for the keyword E-Doc-ID.
Financial statements
Organizational chart
Taxpayer letter
Trust agreement
Other
Use the keyword E-Doc-Name to specify the name and location of the file being attached. For amended returns, please re-submit the attachment only if the attachment information has changed.
You should also take note of the following restrictions: - Maximum of 10 documents per submission bundle
- Total of 350 MB per submission bundle
- Allowable file types:
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pdf, .doc, .docx, .xls, .xlsx, .rtf, .txt, .jpg, .jpeg, .tiff, .tif, .xps and more*.
*In addition to the acceptable file formats listed above, the CRA also accepts all safe file formats including text, document, spreadsheet, database, image, graphic, video, audio, accounting, financial, and tax files. Submitted files may be zipped but must not be password encrypted, as this will prevent the CRA's system from scanning for viruses. Files that can't be scanned for viruses will be securely deleted.
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Invalid file extensions: exe, .ade, .adp, .app, .asx, .bas, .bat, .chm, .class, .cmd, .com, .cpl, .crt, .dll, .fxp, .hlp, .hta, .inf, .ins, .isp, .js, .jse, .Ink, .mda, .mde, .mdt, .mdw, .mdz, .msc, .msi, .msp, .mst, .ops, .pcd, .pif, prg, .reg, .scf, .scr, .sct, .shb, .shs, .url, .vb, .vbe, .vbs, .wsc, .wsf, .ws
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Invalid characters in filenames: '\' , '/', ':', '*', '?', '"', '<', '>', '|', - No duplicate files
- No password protection
The keyword CRC-Number.e contains the Cyclic Redundancy Check (CRC). The CRC is a number calculated by the DT Max software to uniquely identify a file.
Use the keyword NonRes-Trans to specify the type of relationship between the taxpayer and the non-resident person in the case of non arm's length transactions.
The following options are applicable for the keyword NonRes-Trans.
If an election was made under paragraph 261(3)(b) of the Income Tax Act to report in a functional currency, use the keyword CurrencyCode to indicate the functional currency used to state all monetary amounts. Otherwise, state all monetary amounts in Canadian dollars.
The following options are applicable for the keyword CurrencyCode.
Use the keyword Amended.t106 to indicate if this is an amended T106 return.
The following options are applicable for the keyword Amended.t106.
Use the keyword NAICS to enter the 6-digit numeric NAICS code that best describes the corporation's activities.
A complete list of NAICS codes is available here.
Choose "Yes" here if any of the amounts (e.g. income, deductions, foreign tax credits) claimed by the reporting partnership in the current tax year are affected by any completed, outstanding or anticipated requests for competent authority assustance.
The following options are applicable for the keyword Requests.
Choose "Yes" here if any of the amounts (e.g. income, deductions, foreign tax credits) claimed by the reporting partnership in the current tax year are adjusted to reflect an assessment or a proposed assessment by a foreign tax administration.
The following options are applicable for the keyword Assessment.
Choose "Yes" here if the transfer pricing methodologies used by the reporting partnership are predicated on an Advanced Pricing Agreement, or similar understanding or undertaking between the non-resident and a foreign tax administration.
The following options are applicable for the keyword Pricing-Pred.
Choose "Yes" here if the partnership is the ultimate parent entity as defined by subsection 223.8(1).
The following options are applicable for the keyword UPE.
If the partnership is not the ultimate parent entity, use this keyword to indicate the country of residence of the ultimate parent entity of the partnership.
Choose "Yes" here if the partnership is a member of a multinational enterprise group as defined in subsection 233.8(1) of the Act.
The following options are applicable for the keyword MNE-Member.
If the partnership is a member of the multinational enterprise group, use the keyword Name-MNE to enter the name of the multinational enterprise group.
If the partnership is a member of the multinational enterprise, use the keyword Filing-CbCR to indicate if the multinational enterprise group is required to file a Country-by-Country report.
The following options are applicable for the keyword Filing-CbCR.
If the multinational enterprise group is required to file a Country-by-Country report, use the keyword Country-CbCR to indicate the jurisdiction where the report is filed.
Choose "Yes" here if the partnership filed the appropriate NR4-NR4A, T4-T4A or T4A-NR returns for the relevant payments to non-residents entered in this group.
The following options are applicable for the keyword NRReturn.
If the partnership filed the appropriate NR4-NR4A, T4-T4A, or T4A-NR returns specify the related identification or account numbers.
If the partnership filed the appropriate NR4-NR4A, T4-T4A, or T4A-NR return(s), specify the primary RP account numbers.
Use this keyword to indicate whether this is the first time the reporting partnership has filed a T106.
The following options are applicable for the keyword FirstFiling.
Use this keyword to indicate the last year the partnership filed a T106 return.
Choose "Yes" here if the partnership received from or provided to the non-resident person any non monetary consideration for the transactions enterered in this group under an exchange, barter, bonus, discount or other such trade agreement.
The following options are applicable for the keyword NonMonConsid.
Choose "Yes" here if the partnership provided to the non-resident person any services, transfers of tangible property, processes, rights or obligations, etc. for which there was nil consideration.
The following options are applicable for the keyword NilConsid.
Use the keyword Name-NonRes to indicate the name of the non-resident person in the case of non arm's length transactions.
Use the keyword TIN-NonRes to enter the taxpayer identification number of the non-resident.
Indicate whether the resident country of the non-resident has entered into an income tax convention with Canada. If not and the non resident is controlled by the client corporation, the non-resident's financial statements must be attached to the T106 form related to the non-resident.
The following options are applicable for the keyword TreatyNation.
Use the keyword Address.re to enter the address of the non-resident. Data entered in this keyword will be the first line of the address.
Use the keyword More-Info to enter additional address information. This will be line two of the address.
Use the keyword City.e to enter the city name. DT Max will not check the spelling of the city name.
Use the keyword Province.e to select the province.
The following options are applicable for the keyword Province.e.
Use the keyword State.e to select the state.
Use the keyword Country.re to select the country.
Use the keyword PostCode.e to enter the postal code. DT Max will make sure that it is in the correct format and will always enter the alphabetic portions in upper case.
Use the keyword ZIPCode.e to enter the zip code.
Use the keyword For-Post.e to enter the foreign postal code.
Use the keyword NR-NAICS to indicate the principal business activity of the non-resident by selecting the applicable NAICS code.
Enter the 6-digit numeric NAICS code that best describes the non-resident's activities.
Use the keyword NR-Type to indicate how the non-resident is classified under the foreign law governing the non-resident in the non-resident's jurisdiction of residence.
The following options are applicable for the keyword NR-Type.
Corporation
Partnership
Trust
Individual
Other
Use the keyword Different-Class to indicate whether or not the classification for tax purposes in the foreign jurisdiction is different than the answer to Question 4 on the T106 slip.
The following options are applicable for the keyword Different-Class.
Use the keyword Controlled-FA to indicate whether or not the non-resident is a controlled foreign affiliate of the partnership.
The following options are applicable for the keyword Controlled-FA.
Use this keyword to specify the principal countries where the non-resident derives income by entering the appropriate country codes.
Use the keyword Contemp-Doc to indicate whether or not you have prepared or obtained contemporaneous documentation as described in subsection 247(4) of the ITA, for the fiscal period, with respect to the non-resident.
The following options are applicable for the keyword Contemp-Doc.
Use the keyword TPM-Change to indicate whether or not the transfer pricing methodologies (TPM) have changed since the previous reporting period, with respect to the non-resident.
The following options are applicable for the keyword TPM-Change.
Enter the amount of tangible property sold to or purchased from the non-resident person to be disclosed on the T106 form.
The following options are applicable for the keyword TangProp.
Enter the amount of rent and royalty revenues and expenditures and intangible property and/or rights acquired of disposed of here. The amounts entered will be disclosed on the T106 form.
The following options are applicable for the keyword IntangProp.
Rents - revenue (expenditure)
Royalties - revenue (expenditure)
License or franchise fees - rev (exp)
Intang prop or rights - rev (exp)
Enter the amount of revenues and expenditures related to services acquired or provided to the non-resident person here. The amounts entered will be disclosed on the T106 form.
The following options are applicable for the keyword Services.
Manage, fin, admin, market, train - rev (exp) Enter revenues and expenditures related to managerial, financial, administrative, marketing, training and related services provided to or acquired from non resident persons in the above options.
Eng, technical, construct - rev (exp) Enter revenues and expenditures related to engineering, technical, construction and related services provided to or acquired from non resident persons in the above options.
Research and development - rev (exp)
Commissions revenue (expense)
Enter the amount of revenues and expenditures related to financial services acquired or provided to the non-resident person here. The amounts entered will be disclosed on the T106 form.
The following options are applicable for the keyword Financial.
Interest revenue (expense)
Dividend revenue (paid/payable)
Sale of financial property revenue (expense)
Lease payments revenue (expense)
Securities lending revenue (expense)
Insurance revenue (expense)
Other excluding derivatives rev (exp)
Enter the amount of revenues and expenditures related to the following other sources here. The amounts entered will be disclosed on the T106 form.
The following options are applicable for the keyword Oth-RevExp.
Use this keyword to identify the transfer pricing methodology used by the reporting corporation and the non-resident person by entering the applicable code (see table below).
Enter codes for amounts sold to non-residents or amounts received as revenue from non-residents as positive entries (e.g. 1).
Enter codes for amounts purchased from non-residents or amounts representing expenditures to non-residents as negative entries (e.g. -1).
CODE TRANSFER PRICING METHOD
1 Comparable uncontrolled price
2 Cost-plus
3 Resale
4 Profit split
5 Transactional net margin
6 Qualified cost contribution arrangement
7 Other
The following options are applicable for the keyword TPM-Method.
Rents - revenue (expenditure)
Royalties - revenue (expenditure)
License or franchise fees - rev (exp)
Intang prop or rights - rev (exp)
Manage, fin, admin, market, train - rev (exp) Enter revenues and expenditures related to managerial, financial, administrative, marketing, training and related services provided to or acquired from non resident persons in the above options.
Eng, technical, construct - rev (exp) Enter revenues and expenditures related to engineering, technical, construction and related services provided to or acquired from non resident persons in the above options.
Research and development - rev (exp)
Commissions revenue (expense)
Insurance revenue (expense)
Other excluding derivatives rev (exp)
Other revenue (expense)
Stock in trade/raw materials
All other tangible property
Enter the beginning and ending balances, if any, of the following items here. The amounts entered will be disclosed on the T106 form.
The following options are applicable for the keyword LoanInvest.
Loans & advances payable - opening
Loans & advances payable - increase
Loans & advances payable - decrease
Loans & advances payable - ending
Loans & advances receivable - opening
Loans & advances receivable - increase
Loans & advances receivable - decrease
Loans & advances receivable - ending
Investment in non resident - opening
Investment in non-resident - increase
Investment in non-resident - decrease
Investment in non resident - ending The beginning and ending balance of the investment in the non resident person which is disclosed on the T106 form must be on a cost basis.
Investment by non resident - opening
Investment by non-resident - increase
Investment by non-resident - decrease
Investment by non resident - ending
Use the keyword PLOI-Election to indicate if a Pertinent Loan or Indebtedness (PLOI) election was made.
This is only applicable to tax years starting after 2021.
The following options are applicable for the keyword PLOI-Election.
Use the keyword Amount.ploi to enter the amount of deemed interest related to to the PLOI election.
Enter the number of contracts related to derivatives acquired or provided to the non-resident person here. The amounts entered will be disclosed on the T106 form.
The following options are applicable for the keyword Derivatives.
Use the keyword Notional-Amt to enter the notional amount that applies to swap transactions.
Enter the amount of revenues and expenditures related to derivatives acquired or provided to the non-resident person here. The amounts entered will be disclosed on the T106 form.
The following options are applicable for the keyword Derivative-Amt.
Interest rate revenue (expense)
Foreign exchange revenue (expense)
Credit revenue (expense)
Equity revenue (expense)
Commodity revenue (expense)
Index revenue (expense)
Fees revenue (expense)
Other payments or receipts
Enter the beginning and ending balances, if any, of the following items here. The amounts entered will be disclosed on the T106 form.
The following options are applicable for the keyword Cur-Account.
Accounts payable - opening
Accounts payable - ending
Accounts receivable - opening
Accounts receivable - ending
Use the keyword InstalPaid to enter SIFT tax instalments paid during the year.
The following options are applicable for the keyword InstalPaid.
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Elect-Currency 
Prop-Type 
Description.t