T1134 A E Form PDF Details

The process of reporting financial dealings and ownership regarding foreign affiliates, for Canadian tax purposes, involves a specific and detailed procedure outlined in the Form T1134-A. This form, crucial for taxpayers resident in Canada holding interests in non-controlled foreign affiliates, mandates the annual disclosure of comprehensive information from the 2003 taxation year onwards. At its core, the form seeks to capture a range of data, including general and financial information about both the reporting taxpayer and the foreign affiliate in question. Whether through identifying the taxpayer's role (individual, corporation, trust, or partnership) to detailing the foreign affiliate’s activities classified under the North American Industrial Classification System (NAICS) codes, the form spans a broad spectrum of reporting requirements. The necessity of reporting in Canadian dollars (unless specified otherwise), along with the emphasis on disclosing both equity percentages and capital stock investment details, underlines the form's role in ensuring transparency in the financial operations involving foreign entities. Besides financial specifics, the requirement to report dividends received from the foreign affiliate and to detail the surplus accounts enhances the scrutiny under which these international financial relationships are placed. This documentation process, governed by rules set to define active versus dormant/inactive affiliates, sets a comprehensive framework aimed at maintaining the integrity and oversight of cross-border financial engagements by Canadian taxpayers.

QuestionAnswer
Form NameT1134 A E Form
Form Length8 pages
Fillable?No
Fillable fields0
Avg. time to fill out2 min
Other namest1134 fillable, form 1134, cra 1134 fillable form, cra authorization form

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INFORMATION RETURN RELATING TO FOREIGN AFFILIATES THAT ARE NOT CONTROLLED FOREIGN AFFILIATES (2003 and later taxation years)

Use this version of the return for taxation years that begin after 2002. A separate return must be filed for each foreign affiliate.

Do not file a return for "dormant" or "inactive" foreign affiliates. Refer to the attached instructions for the definition of dormant or inactive

foreign affiliates.

References on this return to the foreign affiliate or the affiliate refer to the foreign affiliate for which the reporting taxpayer is filing this return.

If you are reporting on a partnership, references to year or taxation year should be read as fiscal period and references to taxpayer should be read as partnership.

If you need more space to report information, you can use attachments. Unless otherwise noted, all amounts should be in Canadian dollars.

Do not use this area

If this is an amended return, tick this box.

Part I Reporting taxpayer information

Tick a box to indicate who you are reporting for, and complete the areas that apply (print)

 

 

individual

First name

Last name

 

 

 

Initial

Social insurance number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

corporation

Corporation's name

 

Business Number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

R

C

 

 

 

 

 

 

trust

Trust's name

 

 

 

 

 

 

Account number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

T

 

 

 

 

 

 

 

 

 

 

partnership

Partnership's name

 

 

 

 

 

 

Partnership's identification number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Reporting taxpayer's address

No. Street

Postal code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

City

Province or territory

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Year

 

Month

Day

 

 

 

Year

 

Month

Day

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

For what taxation year are you filing this return?

from

 

 

 

 

 

 

 

 

 

 

 

to

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Is this the first time that the reporting taxpayer has filed Form T1134 for this foreign affiliate?

 

 

Yes

 

 

 

No

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Part II Foreign affiliate information

Section 1 General information

Where the foreign affiliate has more than one tax year ending in the reporting taxpayer's tax year, report the required information for the second and subsequent tax year(s) of the foreign affiliate in an attachment filed with the return.

A. Identification of foreign affiliate

Name

 

 

 

 

 

 

Address of head office

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Year in which the corporation became

 

 

Year

Did the corporation cease to be a foreign affiliate

 

 

 

 

 

 

 

 

 

 

 

 

 

Yes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

a foreign affiliate of the reporting taxpayer

 

 

 

 

 

 

of the reporting taxpayer in the year?

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Specify the principal activity(ies) of the foreign affiliate using the appropriate North American Industrial Classification System (NAICS) code(s) from the list on page 8.

NAICS code(s):

1

 

 

 

 

 

3

 

 

 

4

 

 

 

 

 

 

 

2

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Specify the countries or jurisdictions in which the foreign affiliate carries on a business or other income earning activity. Enter the appropriate country code(s) from the list on page 6.

Country code(s):

1

 

 

 

 

 

3

 

 

 

 

 

 

 

 

 

 

 

2

 

 

 

 

 

 

 

4

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Country or jurisdiction of residence of the foreign affiliate. Enter the appropriate country code from the list on page 6.

 

 

 

 

 

 

 

 

 

 

 

Country code:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

T1134-A E (05)

 

 

 

 

 

(Ce formulaire existe en français.)

 

 

 

 

 

PAGE 1 OF 8

B. Capital stock of foreign affiliate

(i)

Total book cost of shares of the foreign affiliate's capital stock owned by the reporting

 

 

 

 

 

 

 

 

 

taxpayer as of the end of reporting taxpayer's taxation year:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Canadian $

Foreign currency

Currency code

 

Book (historical) cost:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

00

 

 

 

00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(ii)

Total book cost of shares of the foreign affiliate's capital stock at the end of reporting

 

 

 

 

 

 

 

 

 

taxpayer's taxation year owned by a controlled foreign affiliate of the reporting

 

 

 

 

 

 

 

 

 

taxpayer or other person related to the reporting taxpayer:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Canadian $

Foreign currency

Currency code

 

 

 

 

 

 

 

 

 

 

 

Book (historical) cost:

 

 

00

 

 

 

00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C. Other information

(i)

What was the reporting taxpayer's equity percentage in the foreign affiliate at the beginning of the reporting taxpayer's taxation year?

 

 

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(ii)

What was the reporting taxpayer's equity percentage in the foreign affiliate at the end of the reporting taxpayer's taxation year?

 

 

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(iii)

If the Act were read without paragraph 95(2.2)(a), would the reporting taxpayer have a qualifying interest in the foreign affiliate:

 

 

 

 

 

 

 

 

 

 

 

 

(a)

at the beginning of the reporting taxpayer's taxation year?

Yes

 

No

 

 

 

(b)

at the end of the reporting taxpayer's taxation year?

Yes

 

No

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(iv)

Specify the gross amount of the debt:

 

 

 

 

 

 

a. the foreign affiliate owed to the reporting taxpayer at the end of the reporting taxpayer's taxation year

b. the reporting taxpayer owed to the foreign affiliate at the end of the reporting taxpayer's taxation year

Canadian $

00

Canadian $

00

Foreign currency

Currency code

 

 

 

 

 

 

 

00

 

 

 

 

 

 

 

 

 

 

Foreign currency

Currency code

 

 

 

 

 

 

00

 

 

 

 

 

 

 

 

 

 

Section 2 Financial information of the foreign affiliate

Give the taxation year of the foreign affiliate for which

 

 

 

 

Year

 

Month

Day

Year

 

Month

Day

 

 

 

from

 

 

 

 

 

 

 

 

 

 

 

 

 

 

to

 

 

 

 

 

 

 

 

 

 

 

 

the information on this return is reported:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

For each taxation year of the foreign affiliate ending in the reporting taxpayer's taxation year, provide the following information for the affiliate:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Attached (tick)

unconsolidated financial statements (including the notes to the financial statements) or, if unavailable, the financial information

Yes

 

 

No

that is available to you as a shareholder

Canadian $

 

 

 

 

Foreign currency

 

 

Currency code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

– total assets

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

00

 

 

 

 

 

 

 

 

00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

– accounting net income before tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

00

 

 

 

 

 

 

 

 

00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

– income or profits tax paid or payable on income

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

00

 

 

 

 

 

 

 

 

00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

country to which income or profits tax was paid or payable Enter appropriate country code(s) from the list on page 6.

1

 

 

 

2

 

 

 

3

 

 

 

4

 

 

 

 

 

 

 

 

 

 

 

 

 

*If financial information is reported in a foreign currency, provide the appropriate currency code from the list on page 7.

PAGE 2 OF 8

Section 3 Surplus accounts

1.Did the reporting taxpayer, at any time in the taxation year, receive a dividend on a share of the capital stock of the foreign affiliate?

Yes

No

If yes, provide amount of dividend.

00

If yes, and the reporting taxpayer is a corporation, the reporting taxpayer must provide summary calculations of the exempt surplus, exempt deficit, taxable surplus, taxable deficit, and underlying foreign tax of the foreign affiliate at the end of the affiliate's last taxation year ending in the reporting taxpayer's taxation year in support of the dividend deduction claimed. Documentation supporting these calculations need not be filed but should be retained as it may be requested for examination. Surplus calculations should be made in the calculating currency under subsection 5907(6) of the

Income Tax Regulations.

From what surplus account was the dividend paid?

Exempt

Taxable

Pre-acquisition

2.Was a subsection 93(1) election made or will such an election be made for the disposition of shares of the foreign affiliate in the year?

Yes

No

If yes, provide the actual or estimated amount elected on.

00

Section 4 Disclosure

Is any information requested in this return not available?

Yes

 

No

If yes, specify the information and the reason it is not available. Also indicate the steps taken to obtain the information.

Certification

I certify that the information given on this return and in any documents attached is, to

Person or firm paid to prepare this return:

my knowledge, correct and complete, except as disclosed in Section 4.

 

 

 

 

 

 

 

 

 

 

 

 

Name

 

 

 

Print name

 

 

 

 

 

 

Address

 

 

Sign here

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

It is a serious offence to file a false return.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Position or title

Postal code

 

 

 

Telephone (

)

 

Date

Telephone (

)

 

 

 

 

 

 

 

 

 

 

 

 

 

PAGE 3 OF 8

All legislative references on this sheet refer to the Income Tax Act (the Act.)

Do you have to file this return?

Form T1134-A, Information Return Relating to Foreign

Affiliates that are not Controlled Foreign Affiliates, must be filed annually by:

a taxpayer resident in Canada (other than a taxpayer all of whose taxable income for the year is exempt from tax under Part I of the Act) for which a non-resident corporation is a foreign affiliate (other than a controlled foreign affiliate (CFA)) at any time in the year; and

a partnership where:

the share of the income or loss of the partnership for the year of non-resident members is less than 90% of the income or loss of the partnership for the year; and

a non-resident corporation would be a foreign affiliate (other than a CFA) of the partnership at any time in the year if the partnership were a person resident in Canada.

Note: A trust deemed under paragraph 94(1)(c) of the Act to be resident in Canada for purposes of Part I (i.e., a non-resident discretionary trust) is also deemed to be so resident for the purpose of filing this return.

This return is to be filed by a reporting taxpayer only in respect of a foreign affiliate (other than a CFA) in which the reporting taxpayer or a CFA of the reporting taxpayer has a direct equity percentage at any time in the reporting taxpayer's taxation year.

If you are reporting on a CFA, you have to use Form T1134-B,

Information Return Relating to Controlled Foreign Affiliates.

Do not file Form T1134-A for a foreign affiliate that is "dormant" or "inactive" for the affiliate's taxation year ending in your taxation year. For purposes of completing Form T1134-A, 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.

For short taxation years, e.g., where there is a deemed year-end due to a change in control, reporting for the normal 12-month year-end is sufficient if the information that would otherwise be reported for the short taxation year is included on the T1134-A returns that are filed. A letter noting the short taxation year should accompany the returns.

As an individual (other than a trust) you do not have to file Form T1134-A for the year in which you first become a resident of Canada.

Note: In determining whether a non-resident corporation is a foreign affiliate of a taxpayer resident in Canada or of a partnership for purposes of these reporting requirements, the following rules apply:

the reference to "any corporation" in paragraph (b) of the definition of "equity percentage" in subsection 95(4) of the Act should be read as if it were a reference to "any corporation other than a corporation resident in Canada";

the definitions "direct equity percentage" and "equity percentage" in subsection 95(4) of the Act should be read as if a partnership were a person; and

the definitions "controlled foreign affiliate" and "foreign affiliate" in subsection 95(1) of the Act should be read as if a partnership were a taxpayer resident in Canada.

Only the lowest tier subsidiary in a group of Canadian corporations under common control has to report for its foreign affiliate. However, if another corporation in the Canadian group has a direct equity percentage in the foreign affiliate, it too is required to report on that foreign affiliate.

If a foreign affiliate is owned indirectly by a partnership through a Canadian corporation(s), only the lowest tier Canadian corporation reports for the foreign affiliate. However, if a member of the partnership also has a direct equity percentage in the foreign affiliate, it too is required to report on that foreign affiliate.

Due date for filing this return

Form T1134-A is due within 15 months after the end of your taxation year.

Foreign currency conversion

Monetary values must be reported in Canadian dollars except where otherwise provided. A single value should be reported either in Canadian dollars or in a foreign currency, but not in both. When a monetary value is reported in a foreign currency, the currency in which the value is reported must be indicated using the currency codes listed on page 7. A nil amount should be reported by indicating "0" (zero) rather than leaving the box empty.

When converting amounts into Canadian dollars from a foreign currency, you should use the exchange rate in effect at the time of the transaction (e.g., the time the income was received). If income is received throughout the year, we will accept an average rate for the year.

Where you are required to provide an amount at the beginning or at the end of the year, you may use the exchange rate in effect at the relevant time.

More information

If you need more information, visit our Web site at www.cra.gc.ca or call 1-800-959-5525. You can also write to your local tax services office. Our addresses and fax numbers are listed on our Web site and in the government section of your telephone book.

How to complete this return

Part I Reporting taxpayer information

Use part I of Form T1134-A to identify the reporting taxpayer.

Part II Foreign affiliate information

Section 1 General information

A. Identification of foreign affiliate

Use part A to provide information about the foreign affiliate.

For the purpose of this return, residence generally means where the foreign affiliate's central management and control is.

PAGE 4 OF 8

B. Capital stock of foreign affiliate

Provide information about your direct ownership and ownership by a controlled foreign affiliate and by other related parties of the capital stock of the foreign affiliate. Use the book cost of the shares on a non-consolidated, non-equity basis.

C. Other information

Provide additional information about your interest in the foreign affiliate.

For the purpose of completing this return, gross indebtedness does not include set-offs or trade accounts payable.

Section 2 Financial information of the foreign affiliate

Provide financial information about the foreign affiliate. Provide unconsolidated financial statements (including the notes to the financial statements) or, if unavailable, provide the financial information that is available to you as a shareholder (e.g., include a copy of the reporting package that you received).

Total assets reported should be net of depreciation or amortization. The net income should be accounting net income. Tax paid or payable should be the actual tax paid or payable and not deferred tax. Do not include withholding tax.

Foreign language information will only be accepted if the information is not available in English or French.

Section 3 Surplus accounts

Provide information about any dividends you received from the foreign affiliate and information about the foreign affiliate's surplus accounts.

Section 4 Disclosure

Indicate whether any of the information requested on this return is not available at the time of filing.

If information is not available, specify what information is not available and why it is not available. Also explain what steps were taken to obtain the information.

Due diligence exception

The information required to be filed on Form T1134-A does not include information that is not available, on the day that the return is filed, to the person or partnership required to file the return where:

(a)there is reasonable disclosure in the return of the unavailability of the information;

(b)before that day, the person or partnership exercised due diligence in attempting to obtain the information; and

(c)if the information subsequently becomes available to the person or partnership, it will be filed no more than 90 days after it becomes available.

Certification

This area should be completed and signed by:

the person filing this return in the case of an individual; an authorized officer in the case of a corporation;

the trustee, executor, or administrator where the person filing the return is a trust; or

an authorized partner in the case of a partnership.

Name of the person or firm who completed this return

If you are not the reporting taxpayer, and were paid to prepare this return, give your name, address, and telephone number.

Filing this return

This return must be filed separately from your income tax return.

Before you file this return, make a copy of it for your records.

Send the original return, amended return, or any additional information to:

Ottawa Technology Centre

Data Assessment and Evaluation Programs Division

Validation and Verification Section

Other Programs Unit

875 Heron Road

Ottawa ON K1A 1A2

Specifications for diskette filing are available. If you have any questions or need more information, contact:

Magnetic Media Processing Team

Ottawa Technology Centre

Canada Revenue Agency

875 Heron Road

Ottawa ON K1A 1A2

Telephone: 1-800-665-5164

Penalties for non-reporting

There are substantial penalties for failing to complete and file this return by the due date.

Voluntary disclosures

To promote compliance with Canada's tax laws, we encourage you to voluntarily correct any deficiencies in your past tax affairs. You can make a voluntary disclosure by contacting your tax services office. Our addresses and fax numbers are listed on our Web site at www.cra.gc.ca and in the government section of your telephone book.

For more information, see Information Circular IC00-1R,

Voluntary Disclosures Program (Income Tax Act).

PAGE 5 OF 8

Country codes

AFG

Afghanistan

ALA

Åland Islands

ALB

Albania

DZA

Algeria

ASM

American Samoa

AND

Andorra

AGO

Angola

AIA

Anguilla

ATA

Antarctica

ATG

Antigua and Barbuda

ARG

Argentina

ARM

Armenia

ABW

Aruba

AUS

Australia

AUT

Austria

AZE

Azerbaijan

AZO

Azores

BHS

Bahamas

BHR

Bahrain

BGD

Bangladesh

BRB

Barbados

BLR

Belarus

BEL

Belgium

BLZ

Belize

BEN

Benin

BMU

Bermuda

BTN

Bhutan

BOL

Bolivia

BIH

Bosnia and Herzegovina

BWA

Botswana

BVT

Bouvet Island

BRA

Brazil

IOT

British Indian OceanTerritory

BRN

Brunei Darussalam

BGR

Bulgaria

BFA

Burkina Faso (Upper Volta)

BDI

Burundi

KHM

Cambodia (Kampuchea)

CMR

Cameroon

CMP

Campione

CAN

Canada

CNP

Canary Islands

CPV

Cape Verde

CYM

Cayman Islands

CAF

Central African Republic

TCD

Chad

CHL

Chile

CHN

China (Mainland)

CXR

Christmas Island (Australia)

CCK

Cocos (Keeling) Islands

COL

Colombia

COM

Comoros

COG

Congo

COD

Congo, Democratic Republic

 

of (formerly Zaire)

COK

Cook Islands

CRI

Costa Rica

CIV

Côte d'Ivoire (Ivory Coast)

HRV

Croatia

CUB

Cuba

CYP

Cyprus

CZE

Czech Republic

DNK

Denmark

DJI

Djibouti

DMA

Dominica

DOM

Dominican Republic

ECU

Ecuador

EGY

Egypt

SLV

El Salvador

GNQ

Equatorial Guinea

ERI

Eritrea

EST

Estonia

ETH

Ethiopia

FLK

Falkland Islands (Malvinas)

FRO

Faroe Islands

FJI

Fiji

FIN

Finland

FRA

France

GUF

French Guiana

PYF

French Polynesia

ATF

French Southern Territories

GAB

Gabon

GMB

Gambia

GEO

Georgia

DEU

Germany

GHA

Ghana

GIB

Gibraltar

GRC

Greece

GRL

Greenland

GRD

Grenada

GLP

Guadeloupe

GUM

Guam

GTM

Guatemala

GNS

Guernsey

GIN

Guinea

GNB

Guinea-Bissau

GUY

Guyana

HTI

Haiti

HMD

Heard Island and McDonald

 

Islands

VAT

Holy See (Vatican City State)

HND

Honduras

HKG

Hong Kong

HUN

Hungary

ISL

Iceland

IND

India

IDN

Indonesia

IRN

Iran, Islamic Republic of

IRQ

Iraq

IRL

Ireland

GBA

Isle of Man

ISR

Israel

ITA

Italy

JAM

Jamaica

JPN

Japan

JRS

Jersey

JOR

Jordan

KAZ

Kazakhstan

KEN

Kenya

KIR

Kiribati

PRK

Korea, Democratic People's

 

Republic of (North)

KOR

Korea, Republic of (South)

KWT

Kuwait

KGZ

Kyrgyzstan

LAO

Lao People's Democratic

 

Republic

LVA

Latvia

LBN

Lebanon

LSO

Lesotho

LBR

Liberia

LBY

Libyan Arab Jamahiriya

LIE

Liechtenstein

LTU

Lithuania

LUX

Luxembourg

MAC

Macao

MKD

Macedonia, The Former

 

Yugoslav Republic of

MDG

Madagascar

MDR

Madeira

MWI

Malawi

MYS

Malaysia

MDV

Maldives

MLI

Mali

MLT

Malta

MHL

Marshall Islands

MTQ

Martinique

MRT

Mauritania

MUS

Mauritius

MYT

Mayotte

MEX

Mexico

FSM

Micronesia, Federated

 

States of

MDA

Moldova, Republic of

MCO

Monaco

MNG

Mongolia

MSR

Montserrat

MAR

Morocco

MOZ

Mozambique

MMR

Myanmar (Burma)

NAM

Namibia

NRU

Nauru

NPL

Nepal

NLD

Netherlands

ANT

Netherlands Antilles

 

(Bonaire, Curaçao, St.

 

Maarten)

NCL

New Caledonia

NZL

New Zealand

NIC

Nicaragua

NER

Niger

NGA

Nigeria

NIU

Niue

NFK

Norfolk Island

MNP

Northern Mariana Islands

NOR

Norway

OMN

Oman

PAK

Pakistan

PLW

Palau

PSE

Palestinian Territory,

 

Occupied

PAN

Panama

PNG

Papua New Guinea

PRY

Paraguay

PER

Peru

PHL

Philippines

PCN

Pitcairn

POL

Poland

PRT

Portugal

PRI

Puerto Rico

QAT

Qatar

REU

Reunion

ROU

Romania

RUS

Russian Federation

RWA

Rwanda

SHN

Saint Helena

KNA

Saint Kitts and Nevis

LCA

Saint Lucia

SPM

Saint Pierre and Miquelon

VCT

Saint Vincent and the

 

Grenadines

WSM

Samoa

SMR

San Marino

STP

Sao Tome and Principe

SAU

Saudi Arabia

SEN

Senegal

SCG

Serbia and Montenegro

SYC

Seychelles

SLE

Sierra Leone

SGP

Singapore

SVK

Slovakia

SVN

Slovenia

SLB

Solomon Islands

SOM

Somalia

ZAF

South Africa

SGS

South Georgia and the

 

South Sandwich Islands

ESP

Spain

LKA

Sri Lanka

SDN

Sudan

SUR

Suriname

SJM

Svalbard and Jan Mayen

SWZ

Swaziland

SWE

Sweden

CHE

Switzerland

SYR

Syrian Arab Republic

TWN

Taiwan

TJK

Tajikistan

TZA

Tanzania, United

 

Republic of

THA

Thailand

TLS

Timor - Leste

TGO

Togo

TKL

Tokelau

TON

Tonga

TTO

Trinidad and Tobago

TUN

Tunisia

TUR

Turkey

TKM

Turkmenistan

TCA

Turks & Caicos Islands

TUV

Tuvalu

UGA

Uganda

UKR

Ukraine

ARE

United Arab Emirates

GBR

United Kingdom

USA

United States

UMI

United States Minor

 

Outlying Islands

URY

Uruguay

UZB

Uzbekistan

VUT

Vanuatu (New Hebrides)

VEN

Venezuela

VNM

Viet Nam

VGB

Virgin Islands, British

VIR

Virgin Islands, U.S.

WLF

Wallis and Futuna

ESH

Western Sahara

YEM

Yemen

ZMB

Zambia

ZWE

Zimbabwe

PAGE 6 OF 8

Currency

Code

Afghanistan Afghani

AFA

Albanian Lek

ALL

Algerian Dinar

DZD

Andorran Peseta

ADP

Argentine Peso

ARS

Aruban Guilder

AWG

Australian Dollar

AUD

Bahamian Dollar

BSD

Bahraini Dinar

BHD

Baht

THB

Balboa

PAB

Barbados Dollar

BBD

Belize Dollar

BZD

Bolivar

VEB

Boliviano

BOB

Brazilian Real

BRL

Brunei Dollar

BND

Burundi Franc

BIF

Canadian Dollar

CAD

Cayman Islands Dollar

KYD

Cedi

GHC

CFA Franc BEAC

XAF

CFP Franc

XPF

Chilean Peso

CLP

Colombian Peso

COP

Costa Rican Colon

CRC

Cuban Peso

CUP

Cyprus Pound

CYP

Czech Koruna

CZK

Danish Krone

DKK

Deutsche Mark

DEM

Djibouti Franc

DJF

Dominican Peso

DOP

East Caribbean Dollar

XCD

Egyptian Pound

EGP

El Salvador Colon

SVC

Ethiopian Birr

ETB

Euro

EUR

Falkland Islands Pound

FKP

Fiji Dollar

FJD

Florin

ANG

Forint

HUF

Franc Congolais

CDF

French Franc

EUR

Gourde

HTG

Guarani

PYG

Currency codes

Currency

Code

Guinea Franc

GNF

Guinea-Bissau Peso

GWP

Guyana Dollar

GYD

Hong Kong Dollar

HKD

Hryvnia

UAH

Iceland Krona

ISK

Indian Rupee

INR

Iranian Rial

IRR

Iraqui Dinar

IQD

Italian Lire

EUR

Jamaican Dollar

JMD

Jordanian Dinar

JOD

Kenyan Shilling

KES

Kina

PGK

Kip

LAK

Kroon

EEK

Kuna

HRK

Kuwaiti Dinar

KWD

Kyat

MMK

Lebanese Pound

LBP

Lempira

HNL

Leone

SLL

Leu

ROL

Libyan Dinar

LYD

Lilangeni

SZL

Loti

LSL

Malagasy Franc

MGF

Malawi Kwacha

MWK

Malaysian Ringgit

MYR

Maltese Lira

MTL

Mauritius Rupee

MUR

Mexican Nuevo Peso

MXN

Moroccan Dirham

MAD

Mozambique Metical

MZM

Naira

NGN

Nepalese Rupee

NPR

Netherlands Guilder

EUR

Netherlands Antillian Guilder

ANG

New Israeli Shekel

ILS

New Lev

BGN

New Ruble

RUB

New Taiwan Dollar

TWD

New Zealand Dollar

NZD

Ngultrum

BTN

North Korean Won

KPW

Norwegian Krone

NOK

Currency

Code

Nuevo Sol

PEN

Ouguiya

MRO

Pa'anga

TOP

Pakistan Rupee

PKR

Pataca

MOP

Philippine Peso

PHP

Pound Sterling

GBP

Pula

BWP

Qatari Rial

QAR

Quetzal

GTQ

Rand

ZAR

Rial Omani

OMR

Riel

KHR

Rufiyaa

MVR

Rupiah

IDR

Rwanda Franc

RWF

Saudi Riyal

SAR

Seychelles Rupee

SCR

Singapore Dollar

SGD

Slovak Koruna

SKK

Somali Shilling

SOS

Sri Lanka Rupee

LKR

Sudanese Dinar

SDD

Surinam Guilder

SRG

Swedish Krona

SEK

Swiss Franc

CHF

Syrian Pound

SYP

Taka

BDT

Tala

WST

Tanzanian Shilling

TZS

Timor Escuda

TPE

Tolar

SIT

Trinidad and Tobago Dollar

TTD

Tugrik

MNT

Tunisian Dinar

TND

Turkish Lira

TRL

UAE Dirham

AED

Uganda Shilling

UGX

Uruguayo Peso

UYU

U.S. Dollar

USD

Vatu

VUV

Won

KRW

Yemeni Rial

YER

Yen

JPY

Yuan Renminbi

CNY

Zambian Kwacha

ZMK

Zimbabwe Dollar

ZWD

Zloty

PLN

PAGE 7 OF 8

North American Industrial Classification System (NAICS)

NAICS

Code

Agriculture

111Crop Production

112Animal Production

113Forestry and Logging

114Fishing, Hunting, and Trapping

115Support Activities for Agriculture and Forestry

Mining

211Oil and Gas Extraction

212Mining (except oil and gas)

213Support Activities for Mining and Oil and Gas Extraction

Utilities

221Utilities

Construction

233Building, Developing, and General Contracting

234Heavy Construction

235Special Trade Contractors

Manufacturing

311Food Manufacturing

312Beverage and Tobacco Product Manufacturing

313Textile Mills

314Textile Product Mills

315Clothing Manufacturing

316Leather and Allied Product Manufacturing

321Wood Product Manufacturing

322Paper Manufacturing

323Printing and Related Support Services

324Petroleum and Coal Products Manufacturing

325Chemical Manufacturing

326Plastics and Rubber Products Manufacturing

327Non-Metallic Mineral Product Manufacturing

331Primary Metal Manufacturing

332Fabricated Metal Product Manufacturing

333Machinery Manufacturing

334Computer and Electronic Product Manufacturing

335Electrical Equipment, Appliance, and Component Manufacturing

336Transportation Equipment Manufacturing

337Furniture and Related Product Manufacturing

339Miscellaneous Manufacturing

Wholesale Trade

421Wholesale Trade, Durable Goods

422Wholesale Trade, Non-Durable Goods

Retail Trade

441Motor Vehicle and Parts Dealers

442Furniture and Home Furnishings Stores

443Electronics and Appliance Stores

444Building Material and Garden Equipment and Supplies Dealers

445Food and Beverage Stores

446Health and Personal Care Stores

447Gasoline Stations

448Clothing and Clothing Accessories Stores

451Sporting Goods, Hobby, Book, and Music Stores

452General Merchandise Stores

453Miscellaneous Store Retailers

454Non-Store Retailers

Transportation and Warehousing

481Air Transportation

482Rail Transportation

483Water Transportation

484Truck Transportation

485Transit and Ground Passenger Transportation

486Pipeline Transportation

487Scenic and Sightseeing Transportation

488Support Activities for Transportation

491Postal Service

492Couriers and Messengers

493Warehousing and Storage Facilities

NAICS

Code

Information

511Publishing Industries

512Motion Picture and Sound Recording Industries

513Broadcasting and Telecommunications

514Information Services and Data Processing Services

Finance and Insurance

521Monetary Authorities - Central Bank

522Credit Intermediation and Related Activities

523Securities, Commodity Contracts, and Other Intermediation and Related Activities

524Insurance Carriers and Related Activities

525Funds, Trusts, and Other Financial Vehicles

Real Estate and Rental and Leasing

531Real Estate

532Rental and Leasing Services

533Owners and Lessors of Other Non-Financial Assets

Professional, Scientific and Technical Services

541Professional, Scientific, and Technical Services

Management of Companies and Enterprises

551Management of Companies and Enterprises

Administrative and Support, Waste Management and Remediation Services

561Administrative and Support Services

562Waste Management and Remediation Services

Educational Services

611Educational Services

Health Care and Social Assistance

621Ambulatory Health Care Services

622Hospitals

623Nursing and Residential Care Facilities

624Social Assistance

Arts, Entertainment, and Recreation

711Performing Arts, Spectator Sports, and Related Industries

712Museums, Historical Sites, and Similar Institutions

713Amusement, Gambling, and Recreation Industries

Accommodation and Food Services

721Accommodation

722Food Services and Drinking Places

Other Services (except public administration)

811Repair and Maintenance

812Personal and Laundry Services

813Religious, Grant-Making, Civic, Professional, and Similar Organizations

814Private Households

Public Administration

921Executive, Legislative, Public Finance, and General Government

922Justice, Public Order, and Safety

923Administration of Human Resource Programs

924Administration of Environmental Quality Programs

925Administration of Housing Programs, Urban Planning, and Community Development

926Administration of Economic Programs

927Space Research and Technology

928National Security and International Affairs

PAGE 8 OF 8