The General Income Tax Guide instructions, regarding the filing requirements for filing Form T1141,Information Return in Respect of Transfers or Loans to a Non-resident Trust, are incomplete. The guide indicates that a T1141 is required if the individual loaned or transferred funds or property to a non-resident trust after 1995. However, Form T1141 is required even if the loan or transfer occurred in 1995 or earlier. Please note that the instructions are properly reflected on the T1141.