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Foreign reporting

Important Notice - Reporting threshold for non-arm's length transactions with non-residents

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 trusts, transfers or loans to non-resident trusts, and foreign income verification.

These pages explain the reporting obligations of individuals, corporations, trusts, and partnerships.

You'll also find information about the penalties that may be applied to improperly filed forms or information returns:

Topics about foreign reporting

Information returns relating to foreign affiliates
Information about Form T1134A and T1134B		 Foreign income verification statement
Information about Form T1135
Information return in respect of transfers or loans to a non-resident trust
Information about Form T1141		 Information return in respect of distributions from and indebtedness to a non-resident trust
Information about Form T1142
Date Modified: 2011-03-08

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Important Notices