It has been officially confirmed by the Canada Revenue Agency (CRA) that the revised Form T1135 applies to tax years ending after June 30, 2013 whereas the old form T1135 (Foreign Income Verification Statement) will still be approved for tax years that ended prior to July 1, 2013. The revised Form T1135 will have to be used for 2013 and following taxation years. In the new Form T1135 stated that where the reporting taxpayer has taken a T3 or T5 from a Canadian issuer subject to a specified foreign property for a taxation year, that particular foreign property is removed from the T1135 reporting requirement by that taxation year.
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Brazil terminates Provisional Measure 612/2013
Brazil terminates Provisional Measure 612/2013
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