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.
Question | Answer |
---|---|
Form Name | T1134 A E Form |
Form Length | 8 pages |
Fillable? | No |
Fillable fields | 0 |
Avg. time to fill out | 2 min |
Other names | t1134 fillable, form 1134, cra 1134 fillable form, cra authorization form |
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: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(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
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
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
a partnership where:
–the share of the income or loss of the partnership for the year of
–a
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
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
Information Return Relating to Controlled Foreign Affiliates.
Do not file Form
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
As an individual (other than a trust) you do not have to file Form
Note: In determining whether a
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
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
How to complete this return
Part I – Reporting taxpayer information
Use part I of Form
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
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
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
(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:
Penalties for
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
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 |
|
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 |
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
327
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,
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
454
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
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,
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