Финансы в Канаде
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Do not file Form T1134 if the total cost amount to the reporting person at any time in the
year of the interest in all foreign affiliates was less than $100,000 AND the foreign
affiliate is "dormant" or "inactive" for the affiliate's taxation year ending in your taxation
year. For purposes of completing Form T1134, a dormant or inactive foreign affiliate
means, for a taxation year of the affiliate, one that: • had gross receipts (including proceeds from the disposition of property) of
less than $25,000 in the year; and • at no time in the year had assets with a total fair market value of more than
$1,000,000;это?
