Form to be used for information return of non-arm's length transactions with non-residents. You must download and open fillable PDFs in Acrobat Reader 10 or higher. You can order alternate formats such as digital audio, electronic text, braille, and large print.

For tax years or fiscal periods beginning in 2022 and later, the individual de minimis threshold has been increased to CAN$100,000 for the filing of Form T106, Information Return of Non-Arm’s Length Transactions with Non-Residents. For tax years or fiscal periods beginning before 2022, the individual de minimis threshold remains at CAN$25,000.

新創建 專用訓練巴士T3（PT5207） 城巴在2000年代初從新巴購入3輛 丹尼士禿鷹 11米非空調巴士（前DM25、DM12、DM9），改裝為訓練巴士，並為其分配車隊編號T1-T3。 這3部丹尼士禿鷹車尾完全密封，模擬一般雙層空調巴士。 新巴 （客運營業證 編號9133B） 開業初期將購自中巴的6輛雙層巴士改為訓練車，計有3輛 丹尼士禿鷹 12米（前DL7、DL10、DL6，後改稱T101-T103）及3輛 都城嘉慕威曼都城 9.7米（前MC2、MC6、MC5，後改稱T104-T106）。

The T106 Summary and Slips are annual information returns used to report non-arm’s length transactions between reporting persons or partnerships and non-residents under section 233.1 of the Income Tax Act. The T106 Summary and Slips are prescribed forms. Definitions. Under section 233.1 of the Income Tax Act:

A T106 is an annual information return where a corporation reports its non–arm’s length activities with non-residents. Non-arm’s length transactions are generally transactions where the parties are considered to be related.

For short tax years/fiscal period ends, T106 documentation is due at the same time as the filing due date of the T1, T2, and T3 income tax returns or the T5013 information return. For short tax years/fiscal periods which together do not exceed 12 months, one set of T106 documentation is enough if information for the tax years/fiscal periods is ...

For T106 information returns that are filed for tax years or fiscal periods that begin before 2022, please use the T106 information return as released on November 16, 2017. Complete a separate T106 Slip for each non-resident. For any amended T106 information return, please use the same version as the original T106 information return filed.

2024年12月4日 · Here’s what you need to know to get set up and transmit T106 slips and summaries to the Canada Revenue Agency (CRA). To electronically file the T106, you must have an EFILE number and password issued by the CRA. If you are transmitting the T106 in TaxCycle T2, you can also use a Web Access Code (WAC) issued by the CRA.

T106 Slip - Information Return of Non-Arm's Length Transactions with Non-Residents. The information below is taken from the instruction sheet issued by the Canada Revenue Agency.

The statistics contain information on non-arm’s length transactions between persons resident in Canada and non-resident persons as reported on form T106 for the 2014 to 2018 taxation years, and objections data covering the period of April 1, 2014 through to March 1, 2019.