Foreign reporting

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 will also find information about the penalties that may be applied to improperly filed forms or information returns.

Important notices

Topics

• Information return of non-arm's length transactions with non-residents
  Information about Form T106
• Information returns relating to foreign affiliates
  Information about Form T1134
• Foreign income verification statement
  Information about Form T1135
• About Form T1141
  Information about Form T1141
• About Form T1142
  Information about Form T1142