To help support Canadians during the COVID-19 pandemic, the Canada Revenue Agency (CRA) has extended the filing deadline of income tax returns along with foreign reporting information returns. For more information, go to CRA and COVID-19: Changes to taxes and benefits.
The term "foreign reporting" refers to CRA forms and information returns relating to controlled and not controlled foreign affiliates, distributions from and indebtedness to non-resident trusts, contributions to non-resident trusts, arrangements or entities, 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.
- Information return of non-arm's length transactions with non-residents
Information about T106
- Information returns relating to foreign affiliates
Information about Form T1134
- Foreign income verification statement
Information about Form T1135
- Information return in respect of contributions to non-resident trusts, arrangements or entities
Information about Form T1141
- Information return in respect of distributions from and indebtedness to a non-resident trust
Information about Form T1142
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