📘 Information Returns Relating to Foreign Affiliates (Form T1134)

The Canada Revenue Agency (CRA) requires certain Canadian residents and entities to file Form T1134 — the information return relating to controlled and non‑controlled foreign affiliates. This guide explains who must file, what to report, deadlines, and options for electronic filing.

👥 Who Must File?

  • Canadian individuals, corporations and trusts owning a foreign affiliate at any time in the year.
  • Partnerships where non‑resident members have less than 90 % income or loss share.
  • A foreign affiliate is typically a non‑resident corporation or trust in which you hold ownership directly or indirectly.

📊 What Must Be Reported?

Reporting consists of two main parts:

🧾 Summary and Supplements

  • T1134 Summary – basic info about the reporting entity and affiliates.
  • T1134 Supplement – detailed data for each foreign affiliate.

📊 Version Differences

The T1134 form was updated for tax years beginning in 2021: the 2021 version includes new tables and group filing options not in earlier editions.

📅 Filing Deadlines

The general deadlines are:

  • For tax years before 2021: within 15 months of the reporting tax year end.
  • For tax years beginning in 2020: within 12 months.
  • For tax years after 2020 (2021+): within 10 months.

💻 eFiling Options

CRA allows electronic filing of T1134 returns and supporting documents via certified tax software with the Submit electronic documents service. You’ll receive a confirmation number immediately.

For paper filers, mail the original to the address specified on the form’s instructions.

📉 Dormant or Inactive Foreign Affiliates

A reporting threshold may exempt filing for certain affiliates:

  • Gross receipts less than a defined amount and assets below a threshold may be exempt.
  • This reduces the filing burden for small or inactive foreign affiliates.

🔎 Helpful Resources