Section 233.3

Subsection 233.3(1) - Definitions

Reporting Entity

Administrative Policy

24 February 2017 External T.I. 2016-0669081E5 - T1135 reporting

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 233.3 - Subsection 233.3(3) attribution rules ignored 67

7 October 2011 Roundtable, 2011-0399441C6 F - T1135 - coût indiqué d'une assurance-vie

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Cost Amount - Paragraph (f) adjusted cost basis of policy is generally its “cost” under para. (f) 121

Specified Canadian Entity

Administrative Policy

27 June 2016 External T.I. 2014-0532601E5 - Paragraph 94(3)(f) electing trust and form T1135

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 94 - Subsection 94(3) - Paragraph 94(3)(f) no T1135 filing required by non-resident portion trust (or by particular trust if it has no foreign property) 164

13 March 2015 External T.I. 2014-0547721E5 - T1135 reporting for a trust

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

19 July 2000 External T.I. 1999-0009695 - Foreign reporting requirements

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Specified Foreign Property

Administrative Policy

9 December 2016 External T.I. 2016-0639481E5 - Specified foreign property-jointly held property

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Words and Phrases
property of
Locations of other summaries Wordcount
Tax Topics - General Concepts - Ownership "property of" a taxpayer applies to a beneficial (or legal?) co-owner who made no financial contribution 187

1 March 2016 Internal T.I. 2016-0631181I7 - Specified foreign property - mineral rights

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

5 October 2015 Internal T.I. 2014-0522241I7, rev'd supra - T1135: Mineral rights situated outside of Canada

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Words and Phrases
tangible property
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Cost Amount nil cost amount for foreign resource property 39

16 April 2015 External T.I. 2014-0561061E5 - Specified Foreign Property

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 122.1 - Subsection 122.1(1) - Non-portfolio Property digital currency holdings of a foreign partnership not used in active business 77

26 August 2014 External T.I. 2014-0529281E5 - Employee Stock Option Plan and T1135 reporting

12 May 2014 External T.I. 2014-0517021E5 - 233.3 - Definition of Specified Foreign Property

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

24 February 2014 Internal T.I. 2013-0484461I7 - specified foreign property

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

12 September 2007 External T.I. 2006-0211121E5 F - Fiducie non-résidente

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 94 - Subsection 94(1) - Resident Contributor must generally consider whether the mooted resident contributor was resident in Canada at the trust’s year end and had made a contribution thereto then or prior thereto 210

Paragraph (c)

Articles

David H. Sohmer, "Do Shares of an American Company Credited to an Account with a Canadian Broker constitute ‘Specified Foreign Property’?", The Canadian Taxpayer, August 10, 2018. Vol. xl, No 16, p. 121

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Paragraph (n)

Administrative Policy

4 June 2020 External T.I. 2018-0753611E5 - Form T1135 and US pension plan

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 233.2 - Subsection 233.2(1) - Exempt Trust - Paragraph (b) assumption of US pension payments by Pension Benefit Guaranty Corp. did not affect exempt trust status 179

12 April 2016 External T.I. 2015-0595461E5 - Australian Super Fund & T1135

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Cost Amount - Paragraph (e) cost amount of pension rights includes future amounts to which legal entitlement 184
Tax Topics - Income Tax Act - Section 162 - Subsection 162(7) no penalty for reasonably estimating an unknown amount, e.g., the “cost amount” of a pension interest 172
Tax Topics - Income Tax Act - Section 233.2 - Subsection 233.2(1) - Exempt Trust Australian Superannuation Fund not an exempt trust due to taxability 107

12 August 2010 External T.I. 2010-0360171E5 F - Déclaration T-1135 et biens étrangers

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 233.2 - Subsection 233.2(1) - Exempt Trust exempt foreign trust definition contains strict conditions 155

Subsection 233.3(3) - Returns respecting foreign property

Administrative Policy

S5-F3-C1 - Taxation of a Roth IRA

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

24 February 2017 External T.I. 2016-0669081E5 - T1135 reporting

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 233.3 - Subsection 233.3(1) - Reporting Entity attribution rules disregarded 190

17 March 2015 External T.I. 2014-0529371E5 - T1135 reporting for emigrant

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

21 August 2014 External T.I. 2014-0527611E5 - T1135 for Deceased Individual

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

10 June 2013 STEP Roundtable, 2013-0485761C6 - 2013 STEP CRA Roundtable Question 3

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Articles

Maureen Vance, "T1135 – The Saga Continues", Tax Topics, Wolters Kluwer, Number 2248, April 9, 2015, p. 1.

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Forms

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.