About Form T1141

Please note that all statutory references, unless otherwise specifically stated, are to the Income Tax Act. If there is any discrepancy between this guidance and the Income Tax Act, the legislation in the Income Tax Act prevails.

Changes to the form

Form T1141, Information Return in Respect of Contributions to Non-Resident Trusts, Arrangements, or Entities, has been revised and must be used for the 2025 and later tax years.

A separate supplement must be completed for each non-resident trust, arrangement, or entity.

Form T1141 has been revised as follows:

• Where more than one person is required to file Form T1141 for the same non-resident trust, arrangement, or entity, a joint election can be made to have them all filed by one person in a single filing. A tick box has been added to indicate if a Form T1141 includes a joint election for other persons as well as a field to capture how many joint elections are included with the particular return.
• Form T1141 seeks information and supporting documents that the person relied on when completing sections A, B, C, and D. For this purpose, the question “Do you have any supporting documents relating to any of the information reported in Section…” has been added in each of these sections. For example, Section A asks questions about the settlors of the trust, including their identity. This information would be found in the trust instrument or obtained from another source such as the trustee. If the person has the trust instrument or an email from the trustee identifying the settlors, they would tick the "Yes" box next to the question "Do you have any supporting documents relating to any of the information reported in Section A?"
• A list has been added to Section F to show which supporting documents the person attached to Form T1141, including documents to support the information requested in sections A, B, C, or D.
• New questions have been added to page 2 of Form T1141 to obtain information regarding the administration of the non-resident trust, arrangement, or entity.
• The Japanese Yen has been added as a functional currency.

Who has to file

Form T1141 must be filed by a person who is resident in Canada at the specified time in the year, if the person is a contributor, connected contributor, or resident contributor (as defined by subsection 94(1) of the Income Tax Act) that has transferred or loaned property to a non-resident trust, arrangement, or entity in the tax year or a previous tax year.

Specified time for a tax year of a trust means the trust's year-end. If the non-resident trust, arrangement, or entity has ceased to exist, the specified time is the time that is immediately before it ceases to exist.

If the transfer or loan of property is made by a partnership, the property is considered to have been transferred or loaned jointly by the partnership and each member of the partnership. As a result, every member of the partnership must file the information return; however, the partners can elect to jointly file the return.

A person that is one of the following at the specified time of the non-resident trust, arrangement, or entity does not have to file this form:

1. a mutual fund corporation
2. an exempt person as defined by subsection 94(1)
3. a mutual fund trust
4. a trust described in any of paragraphs (a) to (e.1) of the definition of "trust" in subsection 108(1) of the Act
5. a registered investment
6. a trust in which all persons beneficially interested are persons described in (a) to (e) above
7. a contributor to the particular trust by reason only of being a contributor to another trust that is resident in Canada and is described in any of (b) to (f) above

Contributions to the following non-resident trusts do not have to be reported:

• an exempt foreign trust as defined by paragraphs (c) to (h) of that definition in subsection 94(1)
• a trust governed by a foreign retirement arrangement, such as a U.S. Individual Retirement Account (IRA)
• a trust that meets all of the following conditions:
  • is resident in a country that imposes an income tax
  • is exempt from the payment of income tax in the country where it is resident
  • principally provides superannuation, pension, retirement, or employee benefits
  • is either maintained primarily for the benefit of non-resident individuals or is governed by an employees profit sharing plan
• a trust where the interest of each beneficiary under the trust is described by reference to units, provided it complies with both of the following conditions:
  • there are at least 150 beneficiaries who are beneficiaries of the same class of units of the trust
  • at least 150 of those beneficiaries each hold at least one "block of units" of that class, as defined in subsection 4803(1) of the Income Tax Regulations, and units of that class having a total fair market value of at least $500

An individual (other than a trust) is not required to file Form T1141 for the year in which the individual first becomes a resident of Canada.

What has to be reported and attached

The following information must be reported:

• Identification of the non-resident trust, arrangement, or entity, its settlors, trustees, directors, beneficiaries, persons with whom the trustees must consult, and other persons who have powers relating to the non-resident trust, arrangement, or entity.
• Information regarding transfers or loans of property to or distributions of property from the non-resident trust, arrangement, or entity that took place after 1990, and the amount of indebtedness owed to and by the non-resident trust, arrangement, or entity. For transfers and loans before 1991, report only the year of the earliest transfer or loan.
• A person only needs to report transfers or loans to or distributions from the non-resident trust, arrangement, or entity in the current year that have not been reported on previous filings of Form T1141.

The following supporting documents must be attached:

• Constituting documents (e.g., Deed of trust) and memorandum of wishes for the non-resident trust, arrangement, or entity, if you’re filing for the first time, as well as any later changes to these documents or new documents for that non-resident trust, arrangement, or entity since the last reporting period
• Financial statements of the non-resident trust, arrangement, or entity, if the non-resident trust, arrangement, or entity prepares financial statements
• Any supporting documents the person has relating to the information provided in sections A, B, C, or D, such as:
  • correspondence
  • agreements
  • contracts
  • deeds
  • reports
  • memoranda
  • emails
  • letters
  • records
  • promissory notes
  • loan agreements
  • similar related documents

Form T1141 filed for the 2025 tax year before the new version was published

Persons that have already filed Form T1141 for the 2025 tax year using the previous version of the form, that is before the new version was published, will not have to refile using the new version. Any new filings must use the most recent version available.

Using the new version to change a previously filed Form T1141

For T1141 forms filed for the 2025 tax year before the new version was published, the CRA encourages taxpayers to use the most recent version of the form to make changes. However, as with other tax years, the CRA will accept changes sent using the same version of the form that was originally filed.

There are not enough rows or tables on the form to report the information

Form T1141 is available on the Canada.ca website in a standard PDF version and in a fillable PDF version.

The fillable PDF version of Form T1141 has several features and verification checks that ensure data integrity. It has one Summary Form and up to 20 supplements. This version also allows the user to add or remove rows or tables to many sections of the form, as needed.

The standard PDF version does not allow the user to add or remove rows or tables. If the person is using the standard PDF version and has to fill in more than one row or table, they should attach a sheet to the form with the extra rows and tables. The rows and tables on the sheet must be in identical format as the rows and tables on Form T1141. The CRA will not accept other methods of providing the required information.

Form T1141 yearly filing obligations

Form T1141 is required to be filed for each tax year that a person is or continues to be a contributor, connected contributor, or resident contributor to a non-resident trust, arrangement, or entity in the tax year of the non-resident trust, arrangement, or entity, and every year thereafter. Therefore, a person continues to be a contributor where they made a contribution in a previous tax year of the non-resident trust, arrangement, or entity, and as a result the filing requirement still applies even if no contribution has been made in the current tax year. For sections A, B, C, and D of Form T1141 the question “Do you have any supporting documents relating to any of the information reported in Section…” must be responded to every year, however, if you previously submitted the supporting documents, you do not need to tick the associated box in Section F unless you have new documents to provide.

Forms and publications

• Form T1141, Information Return in Respect of Contributions to Non-Resident Trusts, Arrangements, or Entities