Other Selected Federal Filing Deadlines / 113
Type of Return
Filing Deadline
NR4 Information Return—Amounts Paid
or Credited to Non-residents of Canada
On or before March 31 or within 90 days after
the end of the estate’s or trust’s year-end
If the business or activity has been
discontinued, no later than 30 days after
the discontinuance
T1159—Income Tax Return for Electing
under Section 216
If Form NR6—Undertaking to File an Income
Tax Return by a Non-resident Receiving
Rent from Real Property or Receiving a
Timber Royalty has been filed and approved,
by June 30 of the calendar year following
that year
If the non-resident taxpayer disposed of the
rental property during the year for which
capital cost allowance (CCA) had previously
been claimed and recapture of the CCA is
being claimed in that year, by April 30 of the
calendar year following that year (even if
Form NR6 has been approved)
In any other case, within two years of the
non-resident taxpayer’s year-end
T106—Information Return of Non-arm’s
Length Transactions with Non-residents
Same filing due date as taxpayer’s income
tax return
Schedule 91—Information Concerning
Claims for Treaty-based Exemptions
Same filing due date as taxpayer’s income
tax return
Schedule 97—Additional information on
Non-Resident Corporations in Canada
Same filing due date as taxpayer’s income
tax return
Form T1134—Information Return Relating
to Controlled and Not-Controlled Foreign
Affiliates
Within 15 months of taxpayer’s year-end
T1135—Foreign Income Verification
Statement
Same filing due date as taxpayer’s income
tax return
T1141—Information Return in Respect of
Transfers or Loans to a Non-resident Trust
T1142—Information Return in
Respect of Distributions from and
Indebtedness to a Non-resident Trust
Same filing due date as taxpayer’s income
tax return
(2) Every member of a partnership that is, at any time in the fiscal period, a public partnership
is also required to disclose certain information in prescribed form by the following filing
deadlines: the earlier of 60 days after the end of the calendar year in which the fiscal period
ends and four months after the end of the fiscal period, or where the public partnership is, at
any time in the fiscal period, a public investment partnership, within 67 days after the end of
the calendar year in which the fiscal period ends.
Current as of May 3, 2013
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