 |
Canada Revenue Agency |
加拿大税务局 | Protected B when completed | ||||||||||||||||||||||||||||||||
| 内部使用。 | |||||||||||||||||||||||||||||||||||
| 海外收入核实声明 | |||||||||||||||||||||||||||||||||||
| • | 本表格必须用于2015年和以后纳税年度。 | ||||||||||||||||||||||||||||||||||
| • | 如果在一年的任何时间总成本额纳税者所有指定的外国财产是超过10万加元（加拿大）时,完成并提交此表格。 | ||||||||||||||||||||||||||||||||||
| • | 如果决定使用功能货币（详见附说明），列明选择的货币代码。 | ||||||||||||||||||||||||||||||||||
| • | 有关填写此表格的详细信息，请参阅附带的说明书。 | ||||||||||||||||||||||||||||||||||
| 如果这是一个修正的申报单选中此框。 | |||||||||||||||||||||||||||||||||||
| 身份标识 | |||||||||||||||||||||||||||||||||||
| 勾选（✔）该框，指明要为谁申报，并完成相关信息 | |||||||||||||||||||||||||||||||||||
| 名字 | 姓 | 首字母 | 社会保险号码 | 个人代码 | |||||||||||||||||||||||||||||||
Individual |
1 |
2 |
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| 公司名称 | 商业号码 | ||||||||||||||||||||||||||||||||||
Corporation |
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| 信托名称 | 帐号 | ||||||||||||||||||||||||||||||||||
Trust |
T | ||||||||||||||||||||||||||||||||||
| 合作关系名称 | 合作关系代码 | 合作关系帐号 | |||||||||||||||||||||||||||||||||
| 合作关系 | 1 |
2 |
3 |
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| 纳税人地址 | |||||||||||||||||||||||||||||||||||
| 街道号码 | 街道名称 | ||||||||||||||||||||||||||||||||||
| 城市 | 省/区 | 邮政编码 | 国家代码 | ||||||||||||||||||||||||||||||||
| 年 | 月 | 日 | 年 | 月 | 日 | ||||||||||||||||||||||||||||||
| 为哪一税务年度你提交该表格? | 从 | 至 | |||||||||||||||||||||||||||||||||
| 勾选（✔）适用的纳税年度相应的框 | |||||||||||||||||||||||||||||||||||
| 如果所有指定的外国财产年内任何时间持有的总成本超过$10万但小于$250,000，你需要填写为A部分或B部分; | |||||||||||||||||||||||||||||||||||
| 如果所有指定的外国财产年内任何时间持有的总成本为$25万以上，你需要填写B部分 | |||||||||||||||||||||||||||||||||||
| 勾选相应的框以选择提交方法; | A部分 - 简化的报告方法 | 或B部分 - 详细的报告方法 | |||||||||||||||||||||||||||||||||
| A部分：简化申报方式 | |||||||||||||||||||||||||||||||||||
Part A is not displayed since Part B checkbox is selected. |
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| 对于适用于你的每种类型，请勾选（✓）相应的框。 | |||||||||||||||||||||||||||||||||||
| 资产类别: | |||||||||||||||||||||||||||||||||||
| 加拿大境外持有基金 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | |||||||||||||||||||||||||||||||||||
| 非居民企业的股票（外国子公司除外） | |||||||||||||||||||||||||||||||||||
| 非居民债务拖欠 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | |||||||||||||||||||||||||||||||||||
| 非居民信托利益 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | |||||||||||||||||||||||||||||||||||
| 加拿大以外的不动产（活跃业务中使用个人使用和房地产等）. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | |||||||||||||||||||||||||||||||||||
| 加拿大以外的其他财产 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | |||||||||||||||||||||||||||||||||||
| 加拿大注册的证券交易商或加拿大信托公司帐户持有的财产 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | |||||||||||||||||||||||||||||||||||
| 国家代码: | |||||||||||||||||||||||||||||||||||
| 选择的基础上，年内举行指定的外国财产的最高费用金额前三位的国家。输入下面的框中国家代码： | |||||||||||||||||||||||||||||||||||
| 所有指定外国财产的收入: $ | |||||||||||||||||||||||||||||||||||
| 所有指定的外国财产处置的收益（损失） $ | |||||||||||||||||||||||||||||||||||
| Privacy Act, personal information bank number CRA PPU 035 | |||||||||||||||||||||||||||||||||||
| T1135 E (23) | 版权所有 © 2019 AdvTax |  |
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| Protected B when completed | |||||||||
| B部分：详细的报告方法 | |||||||||
Part B is not displayed since Part A checkbox is selected. |
|||||||||
| 指定的外国财产类别 | |||||||||
| 在下面的每个表中提供在特定纳税年度内任何时间举行的每一个指定的外国财产所需的详细信息。 如果你需要额外的空间，请使用相同的格式表格附上一张单独的表。 |
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| 谁持有指定的外国财产与加拿大注册的证券交易商或加拿大信托公司纳税人被允许上报汇总量，对以国家为基础， 所有这些财产的范畴7，物业的帐户举行的加拿大注册的证券交易商或加拿大信托公司。 请参阅7类有关详细信息，附加说明，至于如何将这些方法提交的报告。 |
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| 1. 加拿大以外地区持有的基金 | |||||||||
持有资金的银行名称/其他实体 |
国家 代码 |
年内持有的 最大基金额 |
年底持有基金金额 | 收入 |
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| 总计 | |||||||||
| 2. 非居民企业的股权（不包括外国子公司除外） | |||||||||
公司名称 |
国家 代码 |
该年的最大 成本金额 |
年底成本金额 | 收入 |
收益（损失） 处置 |
||||
| 总计 | |||||||||
| 3. 非居民拖欠债务 | |||||||||
债务说明 |
国家 代码 |
该年的最大 成本金额 |
年底成本金额 | 收入 |
收益（损失） 处置 |
||||
| 总计 | |||||||||
| 4. 非居民信托利益 | |||||||||
信托名称 |
国家 代码 |
该年的最大 成本金额 |
年底成本金额 | 获得的收入 |
收到的资金 |
收益（损失） 处置 |
|||
| 总计 | |||||||||
| 5. 加拿大以外的不动产（尚在经营中的商业非个人使用及房地产等） | |||||||||
财产说明 |
国家 代码 |
该年的最大 成本金额 |
年底成本金额 | 收入 |
收益（损失） 处置 |
||||
| 总计 | |||||||||
| 6. 加拿大以外的其他财产 | |||||||||
财产说明 |
国家 代码 |
该年的最大 成本金额 |
年底成本金额 | 收入 |
收益（损失） 处置 |
||||
| 总计 | |||||||||
| 7. 持有在加拿大注册的证券交易商或加拿大信托公司帐户中的财产 | |||||||||
注册安全经销商/加拿大信托公司名称 |
国家 代码 |
该年的最大 市场价值 |
年底成本金额 | 收入 |
收益（损失） 处置 |
||||
| 总计 | |||||||||
| T1135 E (23) | Privacy Act, personal information bank number CRA PPU 035 | ||||||||
| Protected B when completed | |||||||||
| 认证 | |||||||||
| 我证明本表中给定的信息，据我所知，是适当的和充分的， 并充分披露纳税者的外国财产信息。 |
如果是非纳税人或合伙人完成该表，提供以下信息： | ||||||||
| 书写名字 | 名字 | ||||||||
| 在这里签名（提起虚假陈述是一个严重的罪行。） | 地址 | ||||||||
| 职务/职称 | |||||||||
| 电话号码 | 日期 (YYYYMMDD) | 邮政编码 | 电话号码 | ||||||
| T1135 E (23) | Privacy Act, personal information bank number CRA PPU 035 | ||||||||
| 说明 | ||||
| All legislative references on this form refer to the Income Tax Act (the Act). If the reporting taxpayer is a partnership, references to year or taxation year should be read as fiscal period and references to taxpayer should be read as partnership. |
Where a particular specified foreign property has been reported all of the other fields associated with that particular property must also be completed. All nil amounts should be reported by indicating "0" in the corresponding field rather than leaving it blank. Amounts should be rounded to the nearest dollar. |
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| Do you have to file this form? | Functional currency | |||
| All Canadian resident taxpayers (including non-resident trusts deemed resident in Canada by section 94 of the Act) are required to file the Form T1135, Foreign Income Verification Statement if at any time in the year the total cost amount of all specified foreign property to the taxpayer was more than $100,000 (Canadian). An individual (other than a trust) does not have to file Form T1135 for the year in which the individual first becomes a resident of Canada (section 233.7 of the Act). |
If an election has been made under paragraph 261(3)(b) of the Act to report in a functional currency, state all monetary amounts in that functional currency, otherwise state all monetary amounts in Canadian dollars. The codes for the functional currencies are as follows: AUD – for Australian dollar USD – for U.S. dollar GBP – for U.K. pound EUR – for Euro |
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| Identification | ||||
| The following entities do not have to file this form: | Check the appropriate box to identify the category of taxpayer filing this form. | |||
| • | a mutual fund corporation or mutual fund trust; | Provide the taxpayer's name, address, and identification number. Provide the | ||
| • | a non-resident-owned investment corporation; | taxation year for which this form is being filed. | ||
| • | a person all of whose taxable income is exempt from Part I tax; | |||
| • | a registered investment under section 204.4 of the Act; | Reporting individual/partnership identification | ||
| • | a trust described in any of paragraphs (a) to (e.1) of the definition of | For individual code, check ( ✔ ) : | ||
| trust in subsection 108(1) of the Act; | 1. | If the individual or the individual's spouse (common-law partner) is | ||
| • | a trust in which all of the persons beneficially interested are persons | self-employed. | ||
| described above; | 2. | If the individual and the individual's spouse (common-law partner) are | ||
| • | a partnership in which all the members are persons described above; and | both not self-employed. | ||
| • | a partnership where the share of the partnership's income or loss | For partnership code, check ( ✔ ) : | ||
| attributable to non-resident members is 90% or more of the income | 1. | If end partners are individuals or trusts. | ||
| or loss of the partnership. | 2. | If end partners are corporations. | ||
| 3. | If end partners are a combination of 1 and 2 mentioned above. | |||
| What property do you have to report? | ||||
| You are required to report all specified foreign property in accordance with subsection 233.3(1) of the Act which includes: |
An end partner is the final recipient (corporation, trust or individual) that receives an allocation of income from the partnership after the income has |
|||
| • | funds or intangible property (patents, copyrights, etc.) situated, deposited or held outside Canada; |
flowed through the various levels of a tiered partnership. | ||
| • | tangible property situated outside of Canada; | Categories of specified foreign property | ||
| • | a share of the capital stock of a non-resident corporation held by the taxpayer or by an agent on behalf of the taxpayer; |
This form contains seven tables corresponding to different categories of specified foreign property. Report the detail of each particular property that |
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| • | an interest in a non-resident trust that was acquired for consideration, other than an interest in a non-resident trust that is a foreign affiliate for |
was held at any time during the year in the appropriate category. | ||
| the purposes of section 233.4 of the Act; | Country codes | |||
| • | shares of corporations resident in Canada held by you or for you outside Canada; |
For the list of country codes, see the CRA website at www.cra-arc.gc.ca/E/pub/tg/t4061/t4061-e.html#P482_43418. |
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| • | an interest in a partnership that holds a specified foreign property | The country code for each category should identify: | ||
| unless the partnership is required to file Form T1135; | • | Category 1 – the country where the funds are located; | ||
| • | an interest in, or right with respect to, an entity that is a non-resident; | • | Category 2 – the country of residence of the non-resident corporation; | |
| • | a property that is convertible into, exchangeable for, or confers a right to | • | Category 3 – the country of residence of the non-resident issuer; | |
| acquire a property that is specified foreign property; | • | Category 4 – the country of residence of the trust; | ||
| • | a debt owed by a non-resident, including government and corporate | • | Category 5 – the country where property is located; | |
| bonds, debentures, mortgages, and notes receivable; | • | Category 6 – the country where property is located; | ||
| • | an interest in a foreign insurance policy; and | • | Category 7 – depending on the type of property, use the instructions | |
| • | precious metals, gold certificates, and futures contracts held outside Canada. |
above from categories 1 to 6. | ||
Specified foreign property does not include: |
If you are uncertain of the appropriate country code for a particular specified foreign property, select "Other". |
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| • | a property used or held exclusively in carrying on an active business; | |||
| • | a share of the capital stock or indebtedness of a foreign affiliate; | Cost amount/Maximum cost amount | ||
| • | an interest in a trust described in paragraph (a) or (b) of the definition of "exempt trust" in subsection 233.2(1) of the Act; |
Cost amount is defined in subsection 248(1) of the Act and generally would be the acquisition cost of the property. If you immigrate to Canada, the cost |
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| • | a personal-use property as defined in section 54 of the Act; and | amount is the fair market value of the property at the time of immigration. | ||
| • | an interest in, or a right to acquire, any of the above-noted excluded foreign property. |
Similarly, if you 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. |
||
For frequently asked questions or examples, check our web site at www.cra-arc.gc.ca/tx/nnrsdnts/cmmn/frgn/1135_fq-eng.html. |
The maximum cost amount during the year can be based on the maximum month-end cost amount during the year. |
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| How to complete this form If the total cost of all specified foreign property held at any time during the year exceeds $100,000 but was less than $250,000, the form has been designed to provide you with the option of completing either Part A or Part B. |
Foreign currency conversion The amounts to be reported on Form T1135 should be determined in the foreign currency then translated into Canadian dollars. Generally, when converting amounts from a foreign currency into Canadian dollars, use the exchange rate in effect at the time of the transaction (i.e. the time the income was received or the property was purchased). If you received income throughout the year, an average rate for the year is acceptable. |
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| The following summarizes how other amounts of the form should be translated: | 7. Property held in an account with a Canadian registered | ||
| • | Maximum funds held during the year – the average exchange rate for | securities dealer or a Canadian trust company | |
| the year. | 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 |
||
| • | Funds held at year end – the exchange rate at the end of the year. | 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 |
|
| • | Maximum fair market value during the year – the average exchange rate for the year. |
report the aggregate amount of all such property in this category. | |
| • | Fair market value at year end – the exchange rate at the end of the year. | The table for this category should be completed as follows: |
|
Tables |
• | all of the property held with a particular securities dealer or trust company should be aggregated on a country-by-country basis; |
|
| Specified foreign property has been divided into seven (7) categories and should be reported in one of the following tables: |
• | it is also acceptable to provide aggregate totals for each particular account on a country-by-country basis; |
|
| 1. Funds held outside Canada | • | refer to the "country code" instructions above to determine the appropriate country for each property; and |
|
| 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 |
• | the maximum fair market value during the year may be based on the maximum month-end fair market value. |
|
| or credit cards and negotiable instruments, such as cheques and drafts, are also included in this category. Marketable securities should be reported in |
Certification | ||
| category 3. | This area should be completed and signed by: | ||
| • | the person filing this form in the case of an individual; | ||
| 2. Shares of non-resident corporations (other than foreign | • | an authorized officer in the case of a corporation; | |
| affiliates) | • | the trustee, executor or administrator in the case of a trust; or | |
| Report all shares of non-resident corporations whether or not they are physically held in Canada. |
• | an authorized partner in the case of a partnership. | |
| Do not report shares of a foreign affiliate corporation. Generally, a foreign | Due dates for filing this form | ||
| 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 Form T1134, Information Return Relating to Controlled and Not Controlled Foreign Affiliates. |
Form T1135 must be filed on or before the due date of your income tax return or, in the case of a partnership, the due date of the partnership information return, even if the income tax return (or partnership information return) is not required to be filed. |
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| Filing by internet (EFILE or NETFILE) | |||
| 3. 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, |
Individuals can file Form T1135 electronically for the 2014 and subsequent taxation years. Corporations, trusts and partnerships are required to file a paper copy of this form. |
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| debentures, loans, mortgages, and other indebtedness owed to you by a | • | EFILE – Your EFILE service provider, including a discounter, can | |
| 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. |
complete and file your Form T1135 for you if prepared with tax preparation software certified by the CRA for the internet filing of Form T1135. For more information or to file your Form T1135, go to EFILE at www.cra.gc.ca/efile. |
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| 4. 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 of the Act. If you contributed to, or received a distribution or loan from, a non-resident |
• | NETFILE – You can file your Form T1135 by Internet if prepared with tax preparation software certified by the CRA for the internet filing of Form T1135. Most individuals are eligible to NETFILE. For more information or to file your Form T1135, go to NETFILE at www.cra.gc.ca/netfile. |
|
| trust you may be required to file Form T1141, Information Return in Respect of Contributions to Non-Resident Trusts, Arrangements or Entities or Form T1142, Information Return in Respect of Distributions from and Indebtedness to a Non-Resident Trust. |
Filing a paper return Form T1135 can be attached to your income tax return, or partnership information return, and mailed to your tax centre. Alternately, Form T1135 can be mailed separately to the following address: |
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| 5. 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. 6. Other property outside Canada |
Winnipeg Taxation Centre Data Assessment & Evaluation Programs Validation & Verification Section Foreign Reporting Returns 66 Stapon Road Winnipeg MB R3C 3M2 |
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| This category should include any property that does not correspond to any of the other categories. |
Penalties for non-reporting |
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Other property includes: |
There are substantial penalties for failing to complete and file Form T1135 accurately and by the due date. For additional information regarding |
||
| • | shares of corporations resident in Canada held by you or for you outside Canada; |
penalties, see the CRA website at www.cra-arc.gc.ca/tx/nnrsdnts/cmmn/frgn/pnlts_grd-eng.html. |
|
| • | an interest in a partnership that holds specified foreign property where the partnership is not required to file the Form T1135; |
Voluntary disclosures | |
| • | foreign insurance policies; | To promote compliance with Canada's tax laws, we encourage you to correct your tax affairs through the Voluntary Disclosures Program. For |
|
| • | precious metals or bullion (e.g., gold and silver) situated outside Canada; | more information, see Information Circular IC00-1R3, Voluntary Disclosures | |
| • | commodity or future contracts, options or derivatives that constitute a | Program (VDP) or visit the CRA website. | |
| right to, a right to acquire, or an interest in, specified foreign property; and | |||
| • | any other rights to, rights to acquire, or interests in, specified | ||
| foreign property. | |||
| More information | Privacy notice | ||
| If you need more information visit our website at www.cra-arc.gc.ca. Alternatively you can call general enquires at: |
Personal information is collected under the authority of section 233.3 of the Act and is used to monitor compliance with the foreign reporting requirements |
||
| • | 1-800-959-5525 for businesses, self-employed individuals and partnerships; or |
related to offshore investments. Information may also be used for the administration and enforcement of the Act, including audit, enforcement action, |
|
| • | 1-800-959-8281 for individuals (other than self-employed individuals) and trusts. |
collections, and appeals, and may be disclosed under information-sharing agreements in accordance with the Act. Incomplete or inaccurate information may result in various compliance actions, including the assessment of |
|
| You may also contact your local tax services office. Our addresses and fax | monetary penalties. | ||
| numbers are listed on our website and in the government section of your | Your Social Insurance Number is the authorized number for income | ||
| telephone book. | tax purposes under section 237 of the Act and is used under certain | ||
| federal programs. | |||
Information is described in personal information bank CRA PPU 035 in the Canada Revenue Agency (CRA) chapter of the Info Source publication at www.infosource.gc.ca. Personal information is protected under the Privacy Act and individuals have a right of protection, access to, and correction of their personal information. Further details regarding requests for personal information at the CRA can be found at www.cra-arc.gc.ca/atip. |
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