Notice of Ways and Means Motion October 2018: T1134 Reporting Requirements More Lenient than Proposed in 2018 Budget
T1134 Reporting Requirements Budget 2018 Proposal The Income Tax Act contains specific information reporting requirements in respect of foreign affiliates. In general terms, taxpayers (and certain partnerships) are required to file an information return each year in respect of each of their foreign affiliates in the year T1134). These returns contain, among other things, information about […]