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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