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At Tax Filings Canada, we handle every part of your t1134 foreign affiliate information return, from the filing itself to the planning around it. Our accountants work with businesses and individuals every week, so the filing is right whether you file personally or through a corporation.
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Yes — t1134 foreign affiliate information return can be handled entirely online. Tax Filings Canada covers treaty positions, foreign tax credits, T1135 disclosure and non-resident withholding for Canadians with US ties and non-residents earning Canadian income at economical fixed fees, pay-after-service.
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| Factor | Tax Filings Canada | Typical Firm |
|---|---|---|
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The T1135 foreign income verification statement applies once specified foreign property passes $100,000 in cost — late-filing penalties start at $25 a day. Our t1134 foreign affiliate information return engagement is priced as a economical flat fee, so the cost is known before the work starts.
If you handle T1134 Foreign Affiliate Information Return once a year, everything looks equally important. Handle it weekly, as a tax expert does, and a clear hierarchy emerges; these notes follow that hierarchy.
Start with the rule that decides most files: Part XIII withholding of 25 percent applies to dividends, rents, royalties and certain interest paid to non-residents. It is reduced only by the rate the applicable treaty allows. The Canadian payer is liable for tax it failed to withhold, and the amounts are reported on an NR4 information return.
Just as important, though far less discussed: A payment to a non-resident for services performed in Canada is subject to 15 percent withholding under Regulation 105. That applies whether or not the non-resident ends up owing Canadian tax. A waiver has to be applied for before the payment is made, and the payer that withheld nothing is the one assessed. Ask what a reviewer will want to see, and the answer sits in this rule: Departure from Canada triggers a deemed disposition of most property at fair market value. The resulting gain has to be reported on the final resident return.
None of this is exotic — but each point has to be applied to your facts, which is exactly what you are paying a tax practitioner to do. Every t1134 foreign affiliate information return file rests on documentation, so start by collecting.
Every t1134 foreign affiliate information return engagement carries the same commitments: a fixed fee settled before we begin, your sign-off before anything is filed, and payment only after the service is complete.
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A non-resident owning Canadian rental property in Red Deer, Alberta needed a holding structure. It had to deal with dividends paid to a non-resident shareholder with nothing withheld, leaving the payer holding the liability. The reorganisation was tax-neutral and removed $11,000 of annual exposure.
The structure at a non-resident owning Canadian rental property in Red Deer, Alberta needed fixing. The file was carrying dividends paid to a non-resident shareholder with nothing withheld, leaving the payer holding the liability. Every option for fixing it ran through a reorganisation that had to be done without triggering tax. We worked with the client's lawyer. Together, we reconstructed the day count on both sides of the border and documented the residency and treaty position before either revenue authority asked. We also prepared the elections, resolutions and valuations the structure needed to stand up. The structure now matches the business. Annual saving of $11,000, and the reorganisation itself was tax-neutral.
A US citizen living in Canada in Moncton, New Brunswick was filing correctly and still overpaying. The reason was a US LLC taxed as a corporation in Canada, producing double tax on the same income. Restructuring the position cut $29,000 from the annual bill.
A US citizen living in Canada in Moncton, New Brunswick was compliant but paying more than it needed to. The prior year had been filed correctly. It still left a US LLC taxed as a corporation in Canada, producing double tax on the same income on the table. We modelled the current position against the alternatives before changing anything. Then we reported the deemed disposition properly on the departure return and claimed the foreign tax credits that had been left unused. The change saved $29,000 in the first year and repeats annually. Nothing about the filings became more aggressive. The position is simply the one the rules already allowed.
7 years of returns were outstanding at a family with a Florida vacation property in Guelph, Ontario. That came on top of US tax paid but no foreign tax credit claimed on the Canadian return. Filing on real numbers removed $21,500 of assessed tax.
A family with a Florida vacation property in Guelph, Ontario had not filed for 7 years. The CRA had issued arbitrary assessments. The business was carrying US tax paid but no foreign tax credit claimed on the Canadian return. That came on top of a growing interest balance. We started with the oldest year and worked forward so each year's closing balances fed the next. We filed the outstanding T1135 disclosures through the Voluntary Disclosures Program, which eliminated the penalty exposure entirely. We filed the years in sequence rather than all at once. Every year is now filed and assessed on actual figures. The notional assessments were vacated and $21,500 of the estimated balance came off, with a payment arrangement covering the rest.
A shareholder of a US LLC in Calgary, Alberta was profitable and permanently short of cash. Behind the gap sat winters spent in the United States with the day count kept casually and no residency position documented anywhere. Restructuring the tax cycle freed $138,000.
A shareholder of a US LLC in Calgary, Alberta was profitable on paper and short of cash every month. Winters spent in the United States with the day count kept casually and no residency position documented anywhere explained most of the gap. We applied the treaty rate to the dividend withholding, filed the NR4 return, and remitted the shortfall before the CRA assessed the payer for it. We also built a thirteen-week cash view so tax payments stopped competing with payroll for the same dollars. $138,000 was released back into working capital. Remittances have been on time every period since, and the forecast shows the tax outflow before it lands.
An emigrant who left Canada mid-year in Edmonton, Alberta was preparing to sell. However, a minute book with no resolutions behind a decade of dividends disqualified the shares. Purification sheltered $700,000 under the exemption.
An emigrant who left Canada mid-year in Edmonton, Alberta had an offer on the table and 26 months to close. The shares did not qualify for the capital gains exemption. A minute book with no resolutions behind a decade of dividends was part of the reason. We purified the corporation so the shares met the qualifying tests. We filed the section 216 election with the supporting rental statements and recovered the excess withholding as a refund. All of it was done well ahead of the closing date. The sale closed on schedule with $700,000 sheltered by the lifetime capital gains exemption across the shareholders.
A snowbird spending winters in Arizona in Hamilton, Ontario was scaling. The growth exposed invoices paid to a non-resident consultant working on site in Canada with no Regulation 105 withholding taken. The back office was rebuilt to match, freeing $23,000.
A snowbird spending winters in Arizona in Hamilton, Ontario was opening in a second province. That meant different filing obligations and a different payroll regime. Invoices paid to a non-resident consultant working on site in Canada with no Regulation 105 withholding taken already sat in the file. We aligned the Canadian and US reporting of the same income so the foreign tax credit claim carried support on both returns. We then put monthly reporting in place. That let the owner see the cash effect of growth while there was still time to act on it. Growth was absorbed without a compliance failure. $23,000 of cash was released, and the monthly reporting now flags a problem while it is still small.
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Direct answers to what Canadian business owners actually ask before hiring an accountant.
T1134 Foreign Affiliate Information Return starts at a fixed fee quoted before any work begins. The quote is locked at the outset and does not change mid-engagement, and you pay only after you have reviewed and approved the deliverable. Compare every plan on our transparent pricing page.
At minimum: prior-year returns and notices of assessment, your bank and credit-card statements for the fiscal period, payroll records if you have employees, and GST/HST filings. We send a checklist tailored to your situation after the free 15-minute call.
Most engagements are completed within 3 to 5 business days once your documents are complete. Catch-up work covering multiple years takes longer, and we tell you the realistic timeline before you commit rather than after.
We respond on your behalf at no extra charge for any return we prepared. Every figure we file is supported by documentation retained in your file, which is what turns a CRA review from a crisis into correspondence. See how our CRA audit representation works.
Yes. Late filing penalties compound at 5% of the balance owing plus 1% per month, so the cost of waiting is real. We prioritise catch-up work and, where eligible, file under the CRA's Voluntary Disclosures Program to reduce penalties.
Yes. We serve clients in every province and territory at the same fixed fees, so your location does not change the price or the service. Browse our coverage across Canada to find your city.
We work across construction, healthcare, e-commerce, professional services, restaurants, real estate, transportation, technology and non-profits, each with its own deduction profile and CRA scrutiny patterns. See all industries we serve.
Software applies the rules you already know about. An experienced tax accountant finds the ones you do not: capital cost allowance timing, the small business deduction threshold, shareholder loan repayment rules, and TOSI exposure on family dividends. The fee is usually smaller than the deductions it surfaces.
Our t1134 foreign affiliate information return services include complete filing, compliance management, and strategic advice customized to Canadian tax laws.
You can start by booking a free 15-minute call. We will review your files, provide a fixed quote, and start working immediately.
There is a widespread assumption here, and the actual position is worth stating plainly. A US LLC is a flow-through for US purposes but a corporation for Canadian purposes. That mismatch routinely produces double taxation unless the structure is corrected. If your current setup was built on the assumption instead of the rule, that is fixable — but sooner is better than later.
A tax specialist answers this differently than a search engine, because the rule has edges. Non-residents earning Canadian rental income face 25% withholding on gross rent unless a section 216 election is filed. The election taxes the net instead. Where your business sits relative to those edges is what we establish in the first meeting.
The questions Canadians actually search on this topic, answered plainly. Browse every question in the Canadian tax answers directory.
There is no single rate. Federal personal income tax for 2026 runs through five brackets: 14%, then 20.5%, 26%, 29% and 33% on the highest band, and your province's brackets stack on top, so your combined marginal rate is the federal rate plus the provincial one. The 2026 federal basic personal amount is $16,452, tapering to $14,829 as net income rises from $181,440 to $258,482. Capital gains and Canadian dividends are taxed on a different basis.
Rent on your home is not deductible on a Canadian return. Two situations change that. Self-employed people, and employees who meet the work-space-in-the-home conditions, may claim the share of rent tied to the area used for work. Several provinces also run a property tax or rent based credit, applied for on the provincial schedule filed with your T1, where rent paid affects the amount. Keep receipts and your landlord's details either way.
For 2025 returns filed in 2026, most online returns are processed in about two weeks, and a non-resident return can take up to sixteen weeks. A paper return runs on a considerably longer standard because it is handled manually. Those timeframes assume a complete return that is not pulled for review. Register direct deposit and track progress in CRA My Account rather than waiting on a posted cheque.
Multiply the pre-tax price by the rate for the province of supply. On a $100 purchase in 2026 that is $13.00 in Ontario (13%), $14.00 in Nova Scotia (14%), and $15.00 in New Brunswick, Newfoundland and Labrador or Prince Edward Island (15%). In the non-participating provinces and the three territories only the 5% GST applies, so $5.00, plus any provincial sales tax billed separately.
Line 43700 is total income tax deducted, so you do not calculate it - you copy it. Add up the income tax withheld shown on every slip you received for the year: T4 employment slips, T4A, pension and benefit slips, T5 and other investment slips, and any tax withheld on a lump-sum payment. Enter the total, keep the slips, and check CRA My Account if one is missing.
Tourism tax and hospitality tax are loose labels for the levies added to accommodation and travel spending in Canada: a municipal accommodation tax, a destination marketing fee set by a hotel association, or a provincial accommodation levy. None is a federal tax, so the rate and the name depend on where you stay. GST/HST applies to the accommodation as well. Charges labelled a marketing fee may be voluntary rather than a tax, so ask the property.
Yes. Provincial and territorial governments generally pay GST/HST on their purchases and recover it through their arrangements with the federal government, so invoice a government department the way you would any other customer. A small number of buyers hold documented relief, including certain Indigenous purchases and specific certificate arrangements, and that relief has to be evidenced when the sale is made. Keep the documentation with the invoice, because the CRA will otherwise look to you for the tax.
There is no federal renter's credit. Some provinces offer one: Ontario includes rent in its energy and property tax credit, Manitoba has a renters tax credit, and Quebec's solidarity credit factors in your housing. You claim it on the provincial schedule filed with your T1 for the year, reporting rent paid and your landlord's details, so you must file even with low income. Keep receipts or a lease. Check your province's page for eligibility.
Yes. Admissions to concerts, festivals and sporting events are taxable, charged at the rate for the province where the event takes place, so a Toronto show carries 13% HST and a Vancouver show 5% GST. Service, facility and delivery fees added by the ticket seller are taxable on the same basis. A small number of admissions run by charities or public institutions can be exempt, so check the organiser's terms if no tax appears.
The refund or balance owing sits in the summary section at the end of the T1, after total credits are set against total tax payable. That is your own calculation, though, not the final word. The amount the CRA actually pays appears on your notice of assessment and in CRA My Account, and it can differ if slips, credits or an older balance changed the result. The notice sets out any change it made.
None of it, if you are a resident of Canada for tax purposes. Residents report worldwide income in Canadian dollars, whatever tax was already paid abroad. Relief comes from the foreign tax credit and from treaty rules, so double taxation is reduced rather than the income being ignored. Non-residents are taxed only on Canadian-source income. Holding foreign property above a reporting threshold also triggers a separate annual information return, which is a disclosure obligation rather than a tax.
Non-resident income tax is Canadian tax on Canadian-source income earned by someone who is not a resident of Canada for tax purposes. Investment income, rents, pensions and some royalties are normally taxed by withholding at source, with the payer remitting to the CRA. Employment income, business income and gains on Canadian real property are instead reported on a Canadian return. A tax treaty may reduce a withholding rate or remove the Canadian tax altogether.
Reviewed and fact-checked by Udit Gupta
Ex Big 4 — Ernst & Young, Deloitte · International & cross-border tax specialist · CPA Canada (In-Depth Tax Program) · Chartered accountant, ICAI & MIA
Udit Gupta has over 15 years of experience helping corporations and business owners with corporate structuring, corporate tax filing, bookkeeping, payroll, GST/HST, cross-border tax and CRA representation. He is Big 4 trained, at Ernst & Young and Deloitte, and qualified as a chartered accountant in India and again in Malaysia. In 2014 he founded his accounting practice to serve entrepreneurs, startups and non-resident business owners across Canada. View full member bio.
The Institute of Chartered Accountants of India — member 521458 · Malaysian Institute of Accountants — member CA 44667 · Ex Big 4: Ernst & Young, Deloitte · CPA Canada (In-Depth Tax Program), completed 19 Dec 2023 · In-Depth GST/HST Part I, 12 Jul 2022 · Part II, 5 Jul 2023
Editorial policy. Every page is researched against primary sources — the Income Tax Act, CRA publications and CPA Canada guidance — and every rate or threshold is stated with the tax year it applies to.
Sources. Canada.ca — Personal income tax · Income Tax Act (Justice Laws Website)
