Section 233.4

Subsection 233.4(1)

Paragraph 233.4(1)(c)

Administrative Policy

13 July 2016 External T.I. 2015-0608671E5 - Foreign Reporting Requirement under 233.4

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 94 - Subsection 94(3) - Paragraph 94(3)(a) - Subparagraph 94(3)(a)(vi) no T1134 filing obligation where a s. 94 trust holds an interest in a non-resident corp through an LP 55

Subsection 233.4(4) - Returns respecting foreign affiliates

See Also

RAR Consultants Ltd. v. The Queen, 2017 TCC 214 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 162 - Subsection 162(7) requirement for T1134 was not based on whether information otherwise available 88

Administrative Policy

8 July 2013 External T.I. 2012-0458601E5 F - T1134 and inactive FA

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 96 - Subsection 96(1) - Paragraph 96(1)(a) partnership not a person for s. 233.4 purposes 77

16 May 2018 IFA Roundtable Q. 10, 2018-0748161C6 - Proposed New Filing Deadline T1134

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16 May 2018 IFA Roundtable Q. 9, 2018-0748151C6 - T1134s & Country by Country Reporting

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26 April 2017 IFA Roundtable Q. 6, 2017-0691241C6 - T1134 filing issues

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15 May 2014 External T.I. 2014-0520091E5 - Form T1134

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23 May 2013 IFA Round Table, Q. 8(a)

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17 May 2013 CLHIA Roundtable, 2013-0481401C6 - Form T1134 - 2013 CLHIA Roundtable

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Articles

Joint Committee, "Reporting Requirements in Respect of Foreign Affiliates", 18 May 2018 Joint Committee Submission re accelerated T1134 filings

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Forms

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