Foreign reporting

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

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Date modified:
2024-05-15