Individual Canadian immigrants are exempt from the requirements to file a T1135 information return for the year in which they first become Residents of Canada. While new Canadian residents do not have to file the T1135 form, they still have to report all of their worldwide income including any foreign source pensions. It's also important to realize that residence for Canadian income tax purposes is not the same as landed immigrant status. Our top Canadian tax lawyers can advise if you have become a Canadian tax resident.
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