Information on Form T1134: The Merged T1134A and T1134B
October 3, 2013
The Canada Revenue Agency (CRA) has many tools at its disposal to track the investment of Canadian taxpayers in foreign entities. On December 31, 2012, a new Form T1134 (Information Return Relating to Controlled and Not-controlled Foreign Affiliates) was released, replacing forms T1134A and T1134B. In the following paragraphs, AG Tax will give a brief...