T1134 be 2026

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The document is a guide from the Canada Customs and Revenue Agency regarding the filing of Form T1134-B, which is an information return related to controlled foreign affiliates (CFAs). It outlines the requirements for Canadian taxpayers who have CFAs, including necessary identification details, group structure information, financial data, and nature of income. The form must be filed annually for each CFA and includes specific instructions on reporting dormant or inactive affiliates, due dates for submission, and penalties for non-compliance.

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Begin with Part I – Identification. Fill in the reporting taxpayer information, including last name, first name, and social insurance number. Ensure you select the correct entity type: individual, corporation, trust, or partnership.
Proceed to Section 2 – Group Structure. If applicable, attach a separate page detailing related corporations and partnerships. You can also submit an organizational chart for clarity.
In Part II – Foreign Affiliate Information, provide general information about the foreign affiliate. Include its name, address, and identification number if available. Specify its principal activities using standard industrial codes.
Complete Section 3 – Surplus Accounts by indicating any dividends received from the foreign affiliate and summarizing relevant transactions that affected surplus accounts.

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What is a qualifying interest for a foreign affiliate?

Qualifying interest is defined in paragraph 95(2)(m) in respect of a foreign affiliate and requires that the taxpayer owns shares of such affiliate having at least 10% of the votes and fair market value of all shares of the affiliate.

What needs to be reported on T1135?

As long as you met the reporting requirement threshold of $100,000 at any time in the year, you must report on Form T1135 all specified foreign properties held during the year, even if you sold any or all of the property before the end of the year.

What is the difference between T1134 and T1135?

Form T1135 Foreign Income Verification Statement funds and bank accounts held outside Canada; shares of foreign corporations, but not those of a foreign affiliate, for which you must file form T1134; intangible property (patents, copyright, etc.)

Who needs to file form T1134?

Form T1134 is an annual information return that must be filed by a Canadian-resident corporation, individual, trust or certain partnerships (Reporting Taxpayer(s)) that own(s) a foreign affiliate (FA) at any time during the year.

Who is not required to file Form 1116?

Single filers who paid $300 or less in foreign taxes, and married joint filers who paid $600 or less, can omit filing Form 1116. But using the form enables you to carry forward any unused credit balance to future tax years; without filing Form 1116, you give up this carryover tax break.

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