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The launch of a strengthened Foreign Income Verification Statement (Form T1135) Starting with the 2013 taxation year, taxpayers who hold foreign property over $100,000 are required to provide additional information to CRA. Specified foreign property that must be reported includes: - Funds held outside Canada- Shares of non-resident corporations (other than foreign affiliates)- Indebtedness owed by non-residents (other than from foreign affiliates)- Interests in certain non-resident trusts- Real property situated outside Canada (other than real property used for personal use or in an active business)- Other types of foreign property.
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