Section 233.3

Subsection 233.3(1) - Definitions

Reporting Entity

Administrative Policy

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

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 233.3 - Subsection 233.3(3) attribution rules ignored 65

Specified Canadian Entity

Administrative Policy

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

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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) 156

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

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19 July 2000 External T.I. 1999-000969 -

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Specified Foreign Property

Administrative Policy

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

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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 181

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

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

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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 33

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

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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 71

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

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

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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

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Paragraph (n)

Administrative Policy

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

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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 174
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 164
Tax Topics - Income Tax Act - Section 233.2 - Subsection 233.2(1) - Exempt Trust Australian Superannuation Fund not an exempt trust due to taxability 103

Subsection 233.3(3) - Returns respecting foreign property

Administrative Policy

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

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 233.3 - Subsection 233.3(1) - Reporting Entity attribution rules disregarded 178

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

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

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

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Articles

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

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Forms

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