Cost-effective Form T1134 — foreign affiliates and excluded property

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Form T1134 — who files it, when it is due, what late filing costs, and what we charge to prepare it. Canada (CRA). Cost-effective T1134 with a fixed fee agreed in writing before any work starts. Call the 24-hour helpline on +1 (416) 619-0068, or request a written quote today.

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Secure a fixed quote

Whatever documents you hold are enough to begin: we read them and put a fixed price in writing first.

24-hour helpline: +1 (416) 619-0068
  • Fixed fee agreed before work starts
  • 18,000+ clients served
  • Offices in India, the USA, Canada and the UAE
In 60 words

Form T1134 is an information return: The information return for a Canadian resident's foreign affiliates, with financial and ownership detail on each one. Canadian residents with an interest in a foreign affiliate at the ownership level the rules describe — including individuals, not only corporate groups.

Who this applies to

Canadian residents with an interest in a foreign affiliate at the ownership level the rules describe — including individuals, not only corporate groups.

Here is the part that decides your answer. The reporting package scales with control, and the surplus and income-classification questions it asks cannot be answered from foreign financial statements alone. A founder who kept their overseas company after moving to Canada usually discovers this form late.

Two of the firm’s advisers at the glass desk in the Delhi office

Fixed fees for excluded property foreign affiliate, agreed up front

The fee on a foreign affiliate return follows the number of affiliates and how much of each one you control, because the reporting package widens with control. Financial statements prepared under another country's rules have to be recast before the income-classification questions can be answered, and that recasting is the bulk of the work. Quoted in writing first.

T1134 foreign affiliate reporting — fixed-fee price

From $999

fixed, quoted before work starts

The foreign affiliate return with a full set of schedules per affiliate, restated onto the basis the return requires rather than the basis the local accounts use.
See the full fee page

Section 216 rental return — fixed-fee price

From $349

fixed, quoted before work starts

The elective Canadian rental return on net income, with the deductions the gross withholding ignored, plus the pre-year undertaking where the timing still allows it.
See the full fee page

Foreign asset & information reporting

From $349

fixed, quoted before work starts

The information returns that carry the heaviest penalties — foreign accounts, foreign property, foreign affiliates — prepared from one asset list.
See the fee schedule

Non-resident & departure filings

From $349

fixed, quoted before work starts

The filings that follow a move: the departure year, the arrival year, and the income that keeps arriving from the country behind you.
See the fee schedule

Corporate cross-border filing

From $999

fixed, quoted before work starts

Corporate compliance for a group that trades or holds assets in more than one country, prepared on both sides together.
See the fee schedule

Individual tax filing

From $349

fixed, quoted before work starts

One engagement for a personal return that touches more than one country: the income, the assets held abroad and the relief claimed against them.
See the fee schedule

Transfer pricing documentation

From $2,500

fixed, quoted before work starts

Benchmarking and documentation for related-party dealings, prepared to the standard the reviewing authority applies.
See the fee schedule

Payroll & mobility setup

From $999

fixed, quoted before work starts

Registrations, withholding and the employer obligations that follow staff working across a border, set up once and correctly.
See the fee schedule

All published fees on one page — one page, every published fee, nothing quoted as a vague bracket.

What the reporting test actually looks at

What the test looks atWhere the figure comes from
The obligationThe information return for a Canadian resident's foreign affiliates, with financial and ownership detail on each one.
Who it bindsCanadian residents with an interest in a foreign affiliate at the ownership level the rules describe — including individuals, not only corporate groups.
Jurisdiction and authorityCanada — CRA
Category of filingInformation return

When it is due

Information returns are generally due with — or on the same timetable as — the return they accompany, so the deadline is the filing deadline of the underlying return unless the rules set a separate date. Where an extension covers the return, confirm whether it also covers this form; several information returns keep their own date. The deadline is set out in writing with the engagement, along with what has to be in our hands to meet it.

What late or missed filing costs

The penalty on an information return is charged per form and per year, and it does not depend on tax being owed. That is the whole risk profile: a filer with no tax to pay can still accumulate a substantial liability across unfiled years, and the exposure compounds with each additional entity or account that should have been reported. If that exposure has already accumulated, it is a disclosure question rather than a filing question, and the assessment comes first.

What this looks like with numbers

Put numbers against it and the shape of the answer is obvious.

A deemed disposition on the day residency ends

A portfolio bought for C$249,000 is worth C$468,120 on the departure day. Nothing is sold. Assume half the gain enters income and assume a 40% marginal rate on it.

ItemAmount
Cost of the propertyC$249,000
Value on the departure dayC$468,120
Accrued gain treated as realisedC$219,120
Amount assumed to enter incomeC$109,560
Tax at an assumed 40%C$43,824

C$43,824 becomes payable in a year with no sale and no cash. That is what makes the departure date a planning variable: losses realised before it, an election to defer payment against security, and defensible valuations for anything private all change this number. Change any one of those inputs and the answer moves, which is why we run it on your own figures rather than on an illustration.

An illustration, not a client file. The sums are chosen for legibility and the thresholds are stated for the example alone — nothing reaches a filing until it has been confirmed at source for your own year.

How we prepare and file it, and what it costs

Pricing is settled first: a written scope and a fixed fee for it, before any work begins. See the digital nomad with no fixed residence for comparable engagements.

What working with us looks like

  1. 1We establish what happened and when, because every position here is anchored to a date
  2. 2A written scope and a fixed price, so you know the cost before committing
  3. 3The filings are prepared, cross-checked against each other, and reviewed by name
  4. 4You see the result, approve it, and we file it
  • Documents move through an access-controlled portal rather than email.
  • 18,000+ clients served across 4 global offices: India, the USA, Canada and the UAE.
  • We will tell you when you do not need us, and that call is free.

We will tell you if you do not need us. That happens more often than you would expect.

Reviewed for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. General information, not advice for your circumstances — call our 24-hour helpline to discuss your own position.

Corporate tax payment CRA — what this page covers

The subject here is T1134, which is what people mean when they search for corporate tax payment CRA. This page covers who it applies to, the filings it produces, and the fixed fee agreed before work begins.

The reporting package scales with control, and the surplus and income-classification questions it asks cannot be answered from foreign financial statements alone.

How the engagement runs, phase by phase

  1. Upload the file as it stands

    A secure link arrives after the first call. Incomplete is fine; that is what the review is for.

  2. The number is settled up front

    Priced from your own documents and confirmed in writing before any preparation begins.

  3. Both returns on one desk

    One engagement covers every country the file touches, reconciled line against line.

  4. Your approval, then the filing

    The return is yours to check first. We file once you say so.

What you are actually buying with excluded property foreign affiliate

Factor Legal Quotient Hourly billing model
Pricing A fixed fee, agreed in writing before work starts Hourly, billed as incurred
Experience 15+ years of cross-border work, 18,000+ clients Varies by file
Both sides of the border Prepared together by one team, so relief is claimed exactly once One country at a time, reconciled later
Who reviews it A named practitioner, published on the page Whoever the queue reaches
Where the work happens Our offices in India, the USA, Canada and the UAE Whichever single office you can travel to

The vocabulary this page leans on

Unified credit
The mechanism by which a US estate and gift tax exemption is applied. The amount available to a non-resident is far smaller than to a US person unless a treaty adjusts it.
Deemed disposition
A rule that treats property as sold at market value even though nothing was sold — on emigration, on death, or on a change of use. Tax arises without a cash event.
Tie-breaker rule
The ordered treaty tests that resolve dual residence: permanent home, then centre of vital interests, then habitual abode, then nationality, with agreement between the authorities as the last step.
DTAA
Double taxation avoidance agreement — the term used in India for a tax treaty. Claiming under one requires a residency certificate and India's own declaration.
excluded property foreign affiliate: How we read this one

The reporting package scales with control, and the surplus and income-classification questions it asks cannot be answered from foreign financial statements alone.

Complexity changes the work, not the deal: the written fee and scope come first, a named practitioner signs off, and the filing follows your approval of the delivered file.

The published fees closest to excluded property foreign affiliate

Two further things move it. Whether an asset is excluded property has to be determined rather than assumed, and surplus balances have to be tracked forward from the year the affiliate was acquired, which for someone who kept an overseas company after moving to Canada means several years are opened at once rather than a single one.

Section 216 rental return

$349fixed, before work starts

Covers: The elective Canadian rental return on net income, with the deductions the gross withholding ignored, plus the pre-year undertaking where the timing still allows it.

What makes it bigger: The number of properties and whether the records separate repairs from improvements. One property with an agent's statement is quick; four properties with mixed receipts is not.

See this fee page

T1134 foreign affiliate reporting

$999fixed, before work starts

Covers: The foreign affiliate return with a full set of schedules per affiliate, restated onto the basis the return requires rather than the basis the local accounts use.

What makes it bigger: The number of affiliates and the tiers between them. Work scales with entity count, not with revenue, and lower-tier affiliates each need their own reporting.

See this fee page

T106 information return

$999fixed, before work starts

Covers: The related-party transaction return, reconciled to the corporate return and to the non-resident slips so the three tell one consistent story.

What makes it bigger: Inconsistency between the three filings. Where the return, the slips and the schedules disagree, resolving the difference is the engagement rather than the filing.

See this fee page

What working with us on excluded property foreign affiliate looks like

One team, not two firms billing separately

You are not the go-between for two sets of advisers with two sets of assumptions. One engagement covers each country the file touches.

Filed with the authority, not just prepared

The engagement runs to submission and to the correspondence that follows it, including the queries that arrive months later.

Residence is tested, not assumed

Where you are resident for treaty purposes is a question with a method. We work through it and write down the answer, with the facts it rests on.

The fee is fixed before we start

Quoted from your documents and agreed in writing. The number you accept is the number you pay.

Two of the firm’s advisers at a desk in the Delhi office

From first call to filed return

Step 1

First conversation

We establish what happened and when, because every position here is anchored to a date

Step 2

Written quote

A written scope and a fixed price, so you know the cost before committing

Step 3

Preparation and sign-off

The filings are prepared, cross-checked against each other, and reviewed by name

Step 4

Submission

You see the result, approve it, and we file it

The team reviewing a file together at a desk

The engagement, start to finish

  • Step 1: Documents first, questions second – We read the file before asking anything, so the questions we do ask are the ones that matter.
  • Step 2: A quote you can hold us to – Fixed in writing against a defined scope. No hourly meter, and no revision after the fact.
  • Step 3: The order of filing decided deliberately – Which return goes first can decide whether relief is available at all. That is planned, not discovered.
  • Step 4: Nothing filed without your sign-off – You see the completed work, ask what you need to, and approve it before submission.

Quoted up front, in writing.

Contact Us 24-hour helpline +1 (416) 619-0068

Where to go next

Every link below is a full page of its own — the same depth as this one, for its own subject.

The work we do for clients like this

Retiring to Canada from abroad Retiring to Canada from abroad tax — the guide, the FAQ and the fixed fee.
Second opinion on an existing structure The full guide to second opinion on an existing structure, with the fee fixed before any work starts.
Local resident director services in Canada Its own page: resident director services Canada — mechanism, deadlines and published fees.
Shadow payroll Everything on shadow payroll, at the same depth as this page.
Digital nomad with no fixed residence Digital nomad no fixed residence tax — the guide, the FAQ and the fixed fee.
Moving crypto to a low-tax country The full guide to moving crypto to a low-tax country, with the fee fixed before any work starts.
T1141 & T1142 trust reporting Its own page: t1141 & t1142 trust reporting — mechanism, deadlines and published fees.
Form ITR-3 — business or professional income (India) Everything on ITR-3 India, at the same depth as this page.
Form W-8BEN — individual Form w-8ben individual — the guide, the FAQ and the fixed fee.

Clients who arrive with this exact page

Touring musicians — what we charge Touring musicians what we charge — the guide, the FAQ and the fixed fee.
Tax for dentists The full guide to dentists tax, with the fee fixed before any work starts.
Airline pilots — what we charge Its own page: airline pilots what we charge — mechanism, deadlines and published fees.
Cross-border truck drivers — your filing calendar Everything on cross-border truck drivers your filing calendar, at the same depth as this page.
Management consultants — what we charge Management consultants what we charge — the guide, the FAQ and the fixed fee.
Dropshipping businesses cross-border tax The full guide to dropshipping businesses cross border tax, with the fee fixed before any work starts.
Advisors & referral partners cross-border tax Its own page: advisors & referral partners cross border tax — mechanism, deadlines and published fees.
Nurses working abroad — what you owe in each country Everything on nurses working abroad what you owe in each country, at the same depth as this page.
Freight forwarders cross-border tax Freight forwarders cross border tax — the guide, the FAQ and the fixed fee.

The corridors we work every week

Australia tax for expats — country guide Australia tax for expats — the guide, the FAQ and the fixed fee.
Seychelles tax for expats — country guide The full guide to seychelles tax for expats, with the fee fixed before any work starts.
Nigeria tax for expats — country guide Its own page: Nigeria tax for expats — mechanism, deadlines and published fees.
Spain tax for expats — country guide Everything on Spain tax for expats, at the same depth as this page.
Kuwait tax for expats — country guide Kuwait tax for expats — the guide, the FAQ and the fixed fee.
Taiwan tax for expats — country guide The full guide to Taiwan tax for expats, with the fee fixed before any work starts.
Turkey tax for expats — country guide Its own page: Turkey tax for expats — mechanism, deadlines and published fees.
Namibia tax for expats — country guide Everything on namibia tax for expats, at the same depth as this page.
India–UAE tax corridor India UAE tax — the guide, the FAQ and the fixed fee.

The people on your file

Five named practitioners, each with the part of a cross-border file they carry. Every page on this site says who reviewed it, and the reviewer is one of these people rather than an unnamed team.

Udit Gupta

Udit Gupta

Cross-Border Tax Expert

CA (ICAI), In-Depth Tax Trained

Reviews and signs off the practice's cross-border positions, and carries final responsibility for the treaty analysis on every file that leaves the office.

Abhinav Gupta

Abhinav Gupta

Canada Tax / International Tax

Canada Tax, International Tax, Cross-Border Tax, Transfer Pricing

Canadian returns with foreign income, non-resident filings, and the transfer-pricing documentation that runs alongside intercompany work.

Raghav Gupta

Raghav Gupta

International Tax

International Tax, Transfer Pricing Specialist

Benchmarking, method selection and the local-file and master-file sets that support a group's pricing policy under examination.

Anmol Mittal

Anmol Mittal

Canada and US tax

CPA Canada, CPA USA, CA (ICAI)

Files that have to be right on both sides of the border at once — dual filings, streamlined catch-ups, and the foreign tax credit reconciliation between them.

Vinayak Indolia

Vinayak Indolia

CFO advisory

CPA, CA. Fractional CFO and Senior Advisory Specialist

Groups that need the tax position and the finance function to agree: structure reviews, intercompany policy, and the reporting a board can act on.

Meet the whole team

Cross-border tax case studies

Case study 1

A Home Kept in Canada After the Move Abroad

A dwelling left available is the tie the CRA weighs most heavily, and its treatment differs depending on whether it is rented at arm's length. The file settles the residence position first and the rental reporting second.

Read how this one runs
Case study 2

An Estate That Cannot Distribute Until the Clearance Comes

An executor who distributes before the clearance certificate can be held personally liable for what is later assessed. The file prepares the final return and the estate return, and applies for the clearance in the order that lets the estate close.

Read how this one runs
Case study 3

A TFSA That Costs More Than It Saves

Canadian tax-free accounts are not tax-free to a US person, and some of them carry a reporting form of their own. The file is a review of what is held, what each account triggers on the US side, and whether the account is worth keeping once the reporting is priced in.

Read how this one runs
Case study 4

An NRI Selling Indian Property With Tax Withheld on the Price

Withholding on a sale by a non-resident is applied to the sale value rather than to the gain, so it routinely exceeds the tax due. A lower-deduction certificate obtained before completion avoids locking the difference up until a return is assessed.

Read how this one runs
Case study 5

A Canadian Working in the US on a Work Visa

Immigration status and tax residence are different tests, and a visa says nothing about which country taxes the salary. The file fixes residence, applies the employment article, and sequences the two returns so the credit lands where it is usable.

Read how this one runs
Case study 6

A Residency Determination Review After Leaving the Country

Residence is decided on ties, not on a form, and the review asks for evidence of every one of them. The file assembles the ties that were severed and the ones that remained, and answers the questionnaire against the treaty rather than around it.

Read how this one runs
Case study 7

Green Card Kept, Moved to Canada — Both Returns Still Due

Holding a green card does not end the US filing obligation, and living in Canada starts a Canadian one. The engagement fixes residence under the treaty tie-breaker, then decides which return the relief is claimed on so the two do not contradict each other.

Read how this one runs
Case study 8

The Deemed Sale That Happens on Death

Canada treats most capital property as sold at fair market value on death, so a terminal return can carry tax on gains nobody realised. Valuations and the order of the returns are what decide the figure.

Read how this one runs

All case studies — every published engagement in one place.

How and where the work is delivered

Each of these carries its own guide, pricing pointers and FAQ.

Where the work is delivered

More coverage detail

Core International & Cross-Border Tax Services

International Tax Planning & Advisory

Strategy and compliance for income, assets and families spread across borders.

Treaty residency & tie-breaker
FATCA reporting (Form 8938)
Foreign tax credit (Form 1116)
Multi-country filing calendar
Real estate holding structures
International tax planning
Pre-immigration tax planning
Family office structures
One coordinating team: filings on every side of the border are sequenced so treaty relief and foreign tax credits are claimed once — and in the right country.

U.S. & Cross-Border Tax Returns

Form 1040 from abroad
US state non-resident returns
FBAR (FinCEN 114) filing
Form 5472 — foreign-owned US corp
FIRPTA withholding (Form 8288)
US estate tax exposure
IRS streamlined foreign offshore
PFIC reporting (Form 8621)
Dual filers: U.S. citizens in Canada and Canadians with U.S. income run two parallel systems — we prepare both, in the right order, every year.

Expat & Emigration Tax

Departure tax leaving Canada
T1161 properties on emigration
Residency planning
Step-up in cost base on arrival
Split-year residency
Employment income under a treaty
Social security totalization
Returning to Canada after years abroad
The move year is its own project: the elections and valuations filed that year decide the next decade of both countries’ returns.

Non-Resident Canadian Tax

Section 216 rental return
NR4 & NR6 withholding
Section 217 pension return
Section 116 clearance certificate
Regulation 105 waiver
Non-resident employment income
Taxable Canadian property
Part XIII withholding review
Default withholding is 25% of gross: elective returns routinely turn over-withheld rent and pensions into refunds.

Transfer Pricing & BEPS

s.247 contemporaneous documentation
Functional & risk analysis
Benchmarking study
Intercompany agreements
Country-by-country report
BEPS & Pillar Two
Permanent establishment risk
TP audit defence file
Documentation prepared with the return is the cheapest insurance in international tax; reconstructing it during an audit is the most expensive.

Cross-Border Estates & Trusts

Cross-border wills
US estate tax for non-resident aliens
Terminal return & clearance certificate
Non-resident trusts (s.94)
T1141 & T1142 trust reporting
Inheriting property abroad
Graduated rate estates
Post-mortem planning & pipeline
Wills drafted for one country routinely misfire in the other — deemed disposition here, estate tax there, credits in between.

Cross-Border Corporate Tax

Entity selection across borders
Business profits & PE
Intercompany loans & thin cap
Paying dividends to a foreign parent
Global mobility & day tracking
Debt vs equity funding
Branch or subsidiary
Cross-border M&A due diligence
Expansion raises the same four questions every time — entity, PE, repatriation, payroll. We answer them before the tax authorities do.

India Tax for NRIs & Returning Residents

NRI residency day tests
NRE, NRO & FCNR accounts
TDS on property (s.195)
Lower or nil TDS certificate
Repatriating sale proceeds
Capital gains on Indian shares
India–Canada DTAA
ITR-2 for NRIs
The deduction is taken on the sale price, not the gain — which is why an NRI property sale strands cash unless the certificate is applied for before closing.

Canadian Tax with a Foreign Element

T1135 foreign property
T1134 foreign affiliates
Departure tax
Newcomer's first return
Returning to Canada
Split-year residency
US citizens in Canada
Canada–US corridor
Residency is decided on facts, not on a form — and the year you arrive or leave is the one where the largest amounts turn on the smallest details.

UAE Tax for Expats & Their Home Country

Expat tax in the UAE
Moving to the UAE
Moving back from the UAE
UAE property purchases
Retiring in the UAE
Canada–UAE corridor
India–UAE DTAA
US–UAE corridor
A zero-tax country is only half the answer — the question that decides the bill is whether the country you came from still treats you as resident.

Industries & Client Types We Serve Worldwide

Global E-commerce & Marketplaces
Technology & SaaS
Professional Services Firms
Cross-Border Real Estate
Importers, Exporters & Manufacturers
Athletes, Artists & Entertainers
Remote Workers & Digital Nomads
Investment Funds & Holding Companies

Global E-commerce & Marketplaces

  • Foreign VAT / GST / sales tax registrations
  • Marketplace withholding reviews
  • Inventory nexus & PE analysis
  • Multi-currency books reconciled
Explore E-commerce & Marketplaces

Technology & SaaS

  • Cross-border revenue sourcing & withholding
  • IP structuring with real substance
  • Equity for cross-border teams
  • U.S. expansion: entity & PE setup
Explore Technology & SaaS

Importers, Exporters & Manufacturers

  • Transfer pricing documentation (s.247)
  • Customs value vs transfer price
  • Foreign affiliate reporting (T1134)
  • Country-by-country reporting
Explore Trade & Manufacturing

Athletes, Artists & Entertainers

  • Reg 105 & U.S. CWA agreements
  • Multi-state & country calendars
  • Touring income allocation
  • Royalty & image-rights withholding
Explore Athletes & Entertainers

Remote Workers & Digital Nomads

  • Residency analysis before moving
  • Employer payroll exposure
  • Totalization & social security
  • Foreign tax credits
Explore Remote Workers

Investment Funds & Holding Companies

Holding structures live or die on treaty access, beneficial ownership and substance — the MLI's principal-purpose test now sits over every arrangement.

A holding structure is only as good as its reporting. Foreign affiliates, accrued passive income and distributions each carry their own return, and the penalties on those attach to the form rather than to any tax being owed — so a structure that saves tax can still cost money if the information returns are late.

  • Treaty access & PPT reviews
  • FAPI & surplus computations
  • Withholding-efficient routing
  • Governance & substance
Explore Funds & Holdcos

Form T1134 — questions we are asked

Do I file Form T1134 even if no tax is owed?

Information return obligations of this kind are generally required on the facts rather than on the tax result, so a nil position does not remove one. Canadian residents with an interest in a foreign affiliate at the ownership level the rules describe — including individuals, not only corporate groups.

What happens if I have missed Form T1134 for several years?

Missed years are dealt with as a package rather than one at a time, because the route chosen for the first year affects the relief available for the rest. We map the years and the obligations before anything is filed.

Is Form T1134 the same as the other reports I already file?

No. The information return for a Canadian resident's foreign affiliates, with financial and ownership detail on each one. Satisfying a different obligation, even one covering the same accounts or entity, does nothing for this one.

What is excluded property, and why does it change the T1134 analysis?

Excluded property is, broadly, property of a foreign affiliate that is used principally to earn active business income, together with certain shares and interests that themselves relate to an active business. The distinction matters twice over: gains on excluded property are not treated as the passive income that gets attributed back to the Canadian shareholder, and the reporting expected on the affiliate's balance sheet differs depending on which side of the line a holding falls. Because the classification follows use rather than form, it is tested holding by holding rather than assumed from the group chart.

Is a gift from abroad taxable in Canada?

Not to the person receiving it — Canada does not tax gifts in the recipient's hands, whatever the amount. The tax questions sit elsewhere. A gift of property rather than cash is a disposition for the giver, at market value. Attribution rules can send the income the gift later earns back to the giver where the recipient is a spouse or a minor. And a gift large enough to be noticed should be documented, because "it was a gift" is a claim that gets tested. See a Canadian receiving a foreign gift.

Why should a Canadian rarely own a US LLC?

Because the two systems classify it differently. The United States generally treats a single-member LLC as transparent while Canada treats it as a corporation, so the income is taxed in different hands in each country and the foreign tax credit does not line up. The result is tax paid twice with no relief to claim. Other structures reach the same commercial outcome without the mismatch. See why a Canadian should rarely own an LLC.

Tax terms explained

Gift splittingPresumptive taxationEngagement letterInterquartile rangeVirtual digital assetTax residencyGILTIShadow payrollStreamlined foreign offshoreArrival valuationSchedule FATransfer pricingArbitration clauseHybrid surplus Browse the full A–Z glossary

Forms and situations related to Form T1134

Elsewhere in this section

All Canadian (CRA) formsForm T1213 — request to reduce tax at sourceGST/HST registration — for non-residents, indirect taxSection 85 — rollover on incorporationForm NR302 — partnership declarationForm NR301 — treaty benefit declarationForm T2062C — section 116 notification

Where this leads next

Canadian with foreign inheritanceMLI & the principal-purpose testNRI selling property in IndiaCompetent authority / MAP requestLower or nil TDS certificate under section 197US–India treaty explained

Answered questions

Who files Form T1134?What is the late filing penalty for Form T1134?
No hourly billing, ever

Get Form T1134 handled for a fixed fee

One short call, one fixed quote in writing, and your approval before anything is filed.

Contact Us 24-hour helpline +1 (416) 619-0068 See fixed fees
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Where our partners studied — CPA Canada (In-Depth Tax Program), AICPA, the Institute of Chartered Accountants of India and the Malaysian Institute of Accountants.

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