EY's Guide to Canada's Foreign Affiliate Taxation

Authoritative commentary: Clear and authoritative commentary on the taxation of foreign affiliates, provided by EY subject matter professionals.

Detailed examples: Hundreds of detailed examples to help illustrate complex taxation concepts.

Purpose notes: Purpose notes on relevant provisions in the Income Tax Act, providing insight into the intent behind the legislation.

T1134 compliance guide: Comprehensive guide to T1134 compliance, assisting with foreign reporting requirements.

Reference materials: Handy reference tables, appendices, and other materials included for quick access to important information on foreign affiliate taxation.

Interactive tools: Knotia's search technology and navigation help you find what you need quickly and easily.

Table of contents:

Chapter 1 – Overview of outbound taxation

Chapter 2 – Foreign affiliates

Chapter 3 – Foreign accrual property income (FAPI)

Chapter 4 – Treatment of dividends from foreign affiliates

Chapter 5 – Reorganizations of foreign affiliates

Chapter 6 – Computation of the surplus, deficit, and underlying tax accounts of a foreign affiliate

Chapter 7 – Foreign affiliate dumping

Appendix 1 – Foreign reporting (T1134)

Appendix 2 – Purpose notes for relevant Income Tax Act provisions

Appendix 3 – Table of abbreviations

Appendix 4 – Designated treaty, non-qualifying, and listed countries

Language: Publication is in English only.