本文发表在 rolia.net 枫下论坛Canadian Companies Traded on Foreign Stock Exchanges
There are many Canadian companies traded on foreign stock exchanges. A taxpayer is not required to declare this type of investment on a T1135 form. Generally, the currency of the holding or the stock exchange where the shares of the Canadian Corporation are bought or sold is not determinative. The shares of a Canadian corporation are not Specific Foreign Property. An investment held in a U.S. brokerage account is not necessarily a foreign investment. For instance, holding Barrick Gold or Thomson Reuters in a U.S. brokerage account that is traded on the Toronto Stock Exchange (TSX), and has dividends that are paid in US dollars, are considered assets of a Canadian Corporation. In this example, the Barrick Gold or Thomson Reuters shares are not Specified Foreign Property.
However, shares of a Canadian corporation which are held in a brokerage account outside of Canada are considered specified foreign property.
Foreign Companies on Canadian Stock Exchanges
There are foreign companies listed on Canadian stock exchanges. TMX.com has a downloadable Excel workbook which includes 2 worksheets with lists of US Companies that are listed on the TSX and TSXV (TSX Venture Exchange).更多精彩文章及讨论,请光临枫下论坛 rolia.net
There are many Canadian companies traded on foreign stock exchanges. A taxpayer is not required to declare this type of investment on a T1135 form. Generally, the currency of the holding or the stock exchange where the shares of the Canadian Corporation are bought or sold is not determinative. The shares of a Canadian corporation are not Specific Foreign Property. An investment held in a U.S. brokerage account is not necessarily a foreign investment. For instance, holding Barrick Gold or Thomson Reuters in a U.S. brokerage account that is traded on the Toronto Stock Exchange (TSX), and has dividends that are paid in US dollars, are considered assets of a Canadian Corporation. In this example, the Barrick Gold or Thomson Reuters shares are not Specified Foreign Property.
However, shares of a Canadian corporation which are held in a brokerage account outside of Canada are considered specified foreign property.
Foreign Companies on Canadian Stock Exchanges
There are foreign companies listed on Canadian stock exchanges. TMX.com has a downloadable Excel workbook which includes 2 worksheets with lists of US Companies that are listed on the TSX and TSXV (TSX Venture Exchange).更多精彩文章及讨论,请光临枫下论坛 rolia.net