CRA Controlled Subject Vocabulary (CRACSV)
Back to: "F"
- déclaration des avoirs étrangers
- Broader Term
- Related Term
- foreign affiliates
- foreign income
- non-resident trusts
- reporting requirements
- Scope Note
- The term "foreign reporting" refers to CRA forms and
information returns related to:
* controlled and not-controlled foreign affiliates
* distributions from and indebtedness to non-resident
* transfers or loans to non-resident trusts
* foreign income verification.