Foreign reporting

Important Notice

The term "foreign reporting" refers to CRA forms and information returns related to:

• controlled and not-controlled foreign affiliates
• distributions from and indebtedness to non-resident trusts
• transfers or loans to non-resident trusts
• foreign income verification.

These pages explain the reporting obligations of:

• individuals
• corporations
• trusts
• partnerships

You'll also find information about the penalties that may be applied to improperly filed forms or information returns:

• Form T1134
  • Form T1134A, Information return relating to foreign affiliates that are not-controlled foreign affiliates
  • Form T1134B, Information return relating to controlled foreign affiliates
• Form T1135, Foreign income verification statement
• Form T1141, Information return in respect of transfers or loans to a non-resident trust
• Form T1142, Information return in respect of distributions from and indebtedness to a non-resident trust