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Canada Customs	Agence des douanes	INFORMATION RETURN RELATING TO CONTROLLED FOREIGN AFFILIATES
and Revenue Agency	et du revenu du Canada

Do not use this area

λA separate return must be filed for each controlled foreign affiliate (including a non-resident non-discretionary trust deemed to be a controlled foreign affiliate under paragraph 94(1)(d) of the Income Tax Act).

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

λReferences on this return to the foreign affiliate or the affiliate refer to the foreign affiliate in respect of which the reporting taxpayer is filing this return.

λIf 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.

λIf you need more space to report information, you can use attachments.

λUnless otherwise noted, all amounts should be in Canadian dollars.

Part I – Identification

Section 1 – Reporting taxpayer information

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

individual

First name

Last name

Initial

Social insurance number

corporation

Corporation's name

Business Number

trust

Trust's name

Account number

–

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?

or from

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

Yes

Total number of T1134's filed by the reporting taxpayer for this taxation year.

Section 2 – Group structure – Attach a separate page with the following information

List the name and country of residence of each corporation (other than another foreign affiliate of the reporting taxpayer) that is related to the reporting taxpayer and that has an equity percentage (as defined in subsection 95(4) of the Act) in the foreign affiliate.

If the reporting taxpayer is a partnership, list the name and address of each member of the partnership.

List the name and country of residence of each other foreign affiliate of the reporting taxpayer that has an equity percentage in the foreign affiliate.

List the name and country of residence of each other controlled foreign affiliate of the reporting taxpayer in which the foreign affiliate has an equity percentage and of each

lnon-controlled foreign affiliate of the reporting taxpayer in which the foreign affiliate has a direct equity percentage. List the name and address of each partnership of which the foreign affiliate is a member.

Note: You can satisfy the above requirements by submitting a group organizational chart that includes the requested information. You only have to file one organizational chart

for a group of persons that are related to each other.

Name

Identify the reporting taxpayer filing the organizational chart for the related group.

Part II – Foreign Affiliate Information

Section 1 – General information

A. Identification of foreign affiliate

Name

Address of head office

Identification number (optional) (see filing instructions)

–

(country code)

(assigned number)

Year in which the corporation or trust became

Year

Did the corporation or trust cease to be a foreign affiliate

Yes

a foreign affiliate of the taxpayer

of the reporting taxpayer in the year?

Specify the principal activities of the foreign affiliate. (Enter the appropriate standard industrial code(s) from the list in the instructions.)

Standard industrial code(s):

T1134-B E (99)

(Ce formulaire existe en français.)

3901

PAGE 1 OF 8

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 in the

instructions.) Country code(s):

Specify the countries or jurisdictions in which the foreign affiliate carries on business through a permanent establishment. (Enter the appropriate country code(s) from the list in

the instructions.) Country code(s):

Country or jurisdiction of residence of the foreign affiliate. (Enter the appropriate country code from the list in the instructions.) Country code:

B. Capital stock of foreign affiliate (including a paragraph 94(1)(d) trust)

(i)		Number and book cost of shares
(i)	Description of shares of the foreign affiliate's capital stock owned by the reporting taxpayer
			End of year
		No.		Cost

Total

— 00

——00

—00

——00

(ii)Description of shares of the foreign affiliate's capital stock owned by a controlled foreign affiliate of the reporting

taxpayer or other person related to the reporting taxpayer

No.

Total

C. Other information

Number and book cost of shares

End of year

Cost

	Canadian $ (if available)	Foreign currency*		Currency code
	00		00
	00		00
	—		—
00			00
	——00		——00
	—		—
00			00
	——00
	——00		——00

(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?
	(b) at the end of the reporting taxpayer's taxation year?	Yes		No

(iv) Was the foreign affiliate indebted to the reporting taxpayer at any time during the reporting taxpayer's taxation year?		Yes		No
		Yes		No

(v)	If yes, specify the gross amount of debt the affiliate owed to the reporting taxpayer at the end of the reporting taxpayer's taxation year:
(v)					—00

Section 2 – Financial information of the foreign affiliate (including a paragraph 94(1)(d) trust)

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

Attached (tick)

λ unconsolidated financial statements or, if unavailable, the financial information that is available to you as a shareholder

Yes

		Canadian $ (if available)			Foreign Currency*

λ accounting net income before tax				—00			—00
λ income or profits tax paid or payable on income				—00			—00
λ country to which income or profits tax was paid or payable	1	2	3			4
(Enter appropriate country code(s) from the list in the instructions.)	1	2	3			4

λ currency code
λ currency code

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

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 for which an amount is deductible from the income of the reporting taxpayer under subsection 91(5) or section 113 of the Act?

Yes

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 Regulation 5907(6).

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

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

—

3.At any time in the taxation year of the reporting taxpayer, was the reporting taxpayer or any foreign affiliate of the reporting taxpayer involved in a corporate or other organization, reorganization, amalgamation, merger, winding-up, liquidation, dissolution, division, or an issuance, redemption, or cancellation of share capital or a similar transaction in a manner that affected the exempt surplus, exempt deficit, taxable surplus, taxable deficit, or underlying foreign tax of the affiliate for the reporting taxpayer?

Yes

4.At any time in the taxation year of the reporting taxpayer, did the reporting taxpayer or another foreign affiliate of the reporting taxpayer acquire or dispose of a share of the capital stock of the foreign affiliate?

Yes

If the answer to either question 3 or 4 is yes, provide a summary description of each transaction or event.

Part III – Nature of Income

Section 1 – Employees per business

How many full-time employees or employee equivalents (as described in subparagraph (b)(ii) of the investment business definition in subsection 95(1) of the Act) on a business by business basis, did the foreign affiliate employ throughout each taxation year of the affiliate ending in the reporting taxpayer's taxation year?

(Enter the appropriate standard industrial code(s) from the list in the instructions and tick the appropriate box or boxes.)

Business		Number of full-time employees or employee equivalents
	Less than 6	Between 6 and 15	More than 15
1
1
2
2
3
3
4
4

Section 2 – Composition of revenue

Give the amount of the foreign affiliate's gross revenue from a business or property for each of the affiliate's taxation years ending in the reporting taxpayer's taxation year, derived from each of the following sources. (Tick appropriate box or boxes.)

Source

Foreign affiliate's gross revenue

(i)

Interest

less than $25,000

$25,000 to $100,000

$100,000 to $500,000

$500,000 to $1 million

more than $1 million

(ii)

Dividends

less than $25,000

$25,000 to $100,000

$100,000 to $500,000

$500,000 to $1 million

more than $1 million

(iii)

Royalties

less than $25,000

$25,000 to $100,000

$100,000 to $500,000

$500,000 to $1 million

more than $1 million

(iv) Rental and leasing activities

less than $25,000

$25,000 to $100,000

$100,000 to $500,000

$500,000 to $1 million

more than $1 million

(v) Loans or lending activities

less than $25,000

$25,000 to $100,000

$100,000 to $500,000

$500,000 to $1 million

more than $1 million

(vi) Insurance or reinsurance of risks

less than $25,000

$25,000 to $100,000

$100,000 to $500,000

$500,000 to $1 million

more than $1 million

(vii) Factoring of trade accounts receivable

less than $25,000

$25,000 to $100,000

$100,000 to $500,000

$500,000 to $1 million

more than $1 million

(viii) Disposition of investment property

less than $25,000

$25,000 to $100,000

$100,000 to $500,000

$500,000 to $1 million

more than $1 million

PAGE 3 OF 8

Section 3 – Foreign accrual property income (FAPI)

(i)	Did the foreign affiliate earn FAPI in any taxation year of the affiliate that ended in the reporting taxpayer's taxation year?	Yes	No
(i)		Yes	No


(ii)	If yes, give the reporting taxpayer's total participating percentage for the foreign affiliate for that year			%
(ii)				%

Also, give the amount of FAPI the affiliate earned that year in respect of each of the following:			Amount

(iii)	FAPI that is income from property under subsection 95(1) of the Act				00
(iv)	FAPI from the sale of property under paragraph 95(2)(a.1) of the Act				00
(v)	FAPI from the insurance or reinsurance of risks under paragraph 95(2)(a.2) of the Act				00
(vi)	FAPI from indebtedness and lease obligations under paragraph 95(2)(a.3) of the Act			—	00
(vi)				—	00
(vii)	FAPI from indebtedness and lease obligations under paragraph 95(2)(a.4) of the Act			—
(vii)				—	00
(viii) FAPI from providing services under paragraph 95(2)(b) of the Act				—	00
				— —	00
(ix)	FAPI from the disposition of capital property			— —	00
(x)	FAPI under the description of paragraph (c) in the definition of FAPI in subsection 95(1) of the Act			—	00
(x)					00
	Total FAPI			——	00

Section 4 – Capital gains and losses

A. Excluded property

Did the foreign affiliate dispose of a share in another foreign affiliate that was excluded property or an interest in a partnership that was excluded property in a taxation year of the affiliate that ended in the reporting taxpayer's taxation year?

Yes

B. Property that is not excluded property

Did the foreign affiliate dispose of capital property that was not excluded property in a taxation year of the affiliate that ended in the reporting taxpayer's taxation year?

Yes

Section 5 – Income included in income from an active business

A. Was income of the foreign affiliate that would otherwise have been included in its income from property included in its income from an active business:

λ because of subparagraph 95(2)(a)(i) of the Act?	Yes
λ because of subparagraph 95(2)(a)(ii) of the Act?	Yes
λ because of subparagraph 95(2)(a)(iii) of the Act?	Yes
λ because of subparagraph 95(2)(a)(iv) of the Act?	Yes

λbecause of the type of business carried on and the number of persons employed by the foreign affiliate in the business pursuant

to paragraphs (a) and (b) of the definition of investment business in subsection 95(1) of the Act?	Yes
λ because of paragraph 95(2)(l) of the Act?	Yes

B. Was income of the foreign affiliate that would otherwise have been included in its income from a business other than an active business included in its income from an active business:

λ because of the 90% test in paragraphs 95(2)(a.1) through (a.4) of the Act?	Yes
λ because of subsection 95(2.3) of the Act?	Yes
λ because of subsection 95(2.4) of the Act?	Yes

Section 6 – Disclosure

Is any information requested in this return not available?	Yes	No
Is any information requested in this return not available?	Yes	No

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

Certification

I certify that the information given on this return and in any documents attached is, to my				Person or firm paid to prepare this return:
knowledge, correct and complete, except as disclosed in Section 6.
				Name
Print name				Address
Sign here
Sign here

	It is a serious offence to file a false return.


		Position or title		Postal code
Telephone (	)		Date	Telephone (	)

Printed in Canada

PAGE 4 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-B, Information Return Relating to Controlled Foreign Affiliates, must be filed annually by:

λa 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 or a non-resident trust is a Controlled Foreign Affiliate (CFA) at any time in the year; and

λa 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 or non-resident trust would be 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.

A non-resident non-discretionary trust may be a CFA of a Canadian taxpayer (see paragraph 94(1)(d) of the Act).

If you are reporting for a foreign affiliate that is not a CFA, use Form T1134-A, Information Return Relating to Foreign Affiliates that

are not Controlled Foreign Affiliates.

Do not file this return 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-B, a dormant or inactive foreign affiliate means, for a taxation year of the affiliate, one that:

λhad gross receipts (including proceeds from the disposition of property) of less than $10,000 in the year; and

λat no time in the year had assets with a total fair market value of more than $100,000.

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

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

λthe 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";

λthe 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

λthe 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 CFA. However, if another corporation in the Canadian group has a direct equity percentage in the CFA, it too is required to report on that CFA.

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

Due dates for filing this return

The reporting requirements for foreign affiliates apply to taxation years that begin after 1995. Form T1134-B is due within 15 months after the end of your taxation year, except for taxation years that end in 1996, 1997 and 1998.

Where your taxation year ends in 1996, 1997 or 1998, Form T1134-B is required to be filed on or before the later of:

λJune 30, 1998; or

λthe day on or before which the return is otherwise required to be filed.

Foreign currency conversion

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.

Currency

Code

Canadian dollars . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAD U.S. dollars . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . USD Pounds sterling. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . GBP French francs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FRF Swiss francs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHF Deutsche marks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . DEM Japanese yen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . JPY Hong Kong dollars . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . HKD Netherlands guilders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . NLG Australian dollars . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . AUD New Zealand dollars . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . NZD Italian lira. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ITL Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . OTH

More information

If you need more information, you can write, phone or visit your local tax services office. For our address and telephone numbers, see the listings in the Government of Canada section of your telephone book.

PAGE 5 OF 8

How to complete this return

Part I – Identification

Section 1 – Reporting taxpayer information

Identify the reporting taxpayer.

Section 2 – Group structure

Provide information about the structure of the group (including trusts and partnerships) at the end of the taxation year. A group organizational chart that includes the requested information is acceptable. Only one organizational chart has to be filed by a related group.

Part II – Foreign Affiliate Information

Section 1 – General information

A. Identification of foreign affiliate

Identify the foreign affiliate for which this return is being filed.

You may use an optional identification number to identify the foreign affiliate. The country code used in the identifier should be the country code of the country of residence of the foreign affiliate (see the list of country codes included in the instructions). The last five characters should be 5 digits of your choice.

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

B. Capital stock of foreign affiliate

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

If book cost is not available in Canadian dollars, report the amount in the foreign currency and provide the appropriate currency code from the list in the instructions. If book cost is available in Canadian dollars, report only Canadian dollars.

C. Other information

Provide additional information about your interest in the foreign affiliate.

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

Section 2 – Financial information of the foreign affiliate

Include the unconsolidated financial statements of the foreign affiliate or, if unavailable, the financial information that is available to you as a shareholder.

The net income should be accounting net income. Tax paid or payable should be actual tax paid or payable and not deferred tax. Do not include withholding tax.

When income and tax amounts are available in Canadian dollars, report only in Canadian dollars. If the information is only available in a foreign currency, report in that currency and provide the appropriate currency code from the list in the instructions.

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

Section 3 – Surplus accounts

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

Part III – Nature of Income

Section 1 – Employees per business

Provide the number of full time employees or employee equivalents employed by the foreign affiliate. This should be done on a business by business basis.

Section 2 – Composition of revenue

Provide the amount of the foreign affiliate's gross revenue from the sources listed.

Section 3 – Foreign accrual property income (FAPI)

Provide information about the foreign accrual property income earned by the foreign affiliate.

Section 4 – Capital gains and losses

Provide information about capital gains and losses realized by the foreign affiliate.

Only dispositions of shares or partnership interests that are excluded property and capital property that is not excluded property needs to be reported.

Section 5 – Income included in income from an active business

Provide information about the income of the foreign affiliate that is from an active business.

Section 6 – Disclosure

Indicate whether any information requested in Form T1134-B is not available at the time of filing this return.

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

PAGE 6 OF 8

Due diligence exception

The information required to be filed on Form T1134-B 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;

(c)it was reasonable to expect, at the time of each transaction, if any, entered into by the person or partnership after March 5, 1996 that gives rise to the requirement to file the return or that affects the information to be reported in the return, that sufficient information would be available to the person or partnership to comply with the reporting requirements; and

(d)if the information subsequently becomes available to the person or partnership, it is filed not more than 90 days after it becomes so available.

Certification

This area should be completed and signed by:

λthe person filing Form T1134-B in the case of an individual;

λan authorized officer in the case of a corporation;

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

λan 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 and address.

Filing this return

Form T1134-B 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 and any information subsequently received to:

Ottawa Technology Centre

Employer Services Division

Other Programs Unit

875 Heron Road

Ottawa ON K1A 1A2

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

Magnetic Media Processing Team

Ottawa Technology Centre

Canada Customs and 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 Form T1134-B 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. For our address and telephone numbers, see the listings in the Government of Canada section of your telephone book.

For more information, see Information Circular 85-1R2, Voluntary

Disclosures.

PAGE 7 OF 8

COUNTRY CODES

AFG	Afghanistan	TMP	East Timor	LBY	Libyan Arab Jamahiriya	VCT	Saint Vincent and the
ALB	Albania	ECU	Ecuador	LIE	Liechtenstein	SMA	Grenadines
DZA	Algeria	EGY	Egypt	LTU	Lithuania	SMA	Samoa (American)
ASM	American Samoa	SLV	El Salvador	LUX	Luxembourg	SMR	San Marino
AND	Andorra	GNQ	Equatorial Guinea	MAC	Macau	STP	Sao Tome and Principe
AGO	Angola	ERI	Eritrea	MDG	Madagascar	SAU	Saudi Arabia
AIA	Anguilla	EST	Estonia	MDR	Madeira	SEN	Senegal
ATA	Antarctica	ETH	Ethiopia	MWI	Malawi	SYC	Seychelles
ATG	Antigua and Barbuda	FLK	Falkland Islands (Malvinas)	MYS	Malaysia	SLE	Sierra Leone
ARG	Argentina	FRO	Faroe Islands	MDV	Maldives	SGP	Singapore
ARM	Armenia	FJI	Fiji	MLI	Mali	SVK	Slovak Republic
ABW	Aruba	FIN	Finland	MLT	Malta	SUN	Slovenia
AUS	Australia	FRA	France	MHL	Marshall Islands	SLB	Solomon Islands
AUT	Austria	GUF	French Guiana	MTQ	Martinique	SOM	Somalia
AZE	Azerbaijan	PYF	French Polynesia	MRT	Mauritania	ZAF	South Africa
AZO	Azores	GAB	Gabon	MUS	Mauritius	SGS	South Georgia and the South
BHS	Bahamas	GMB	Gambia	MYT	Mayotte	ESP	Sandwich Islands
BHR	Bahrain	GEO	Georgia	MEX	Mexico	ESP	Spain
BGD	Bangladesh	DEU	Germany	FSM	Micronesia	LKA	Sri Lanka
BRB	Barbados	GHA	Ghana	MDA	Moldova	SDN	Sudan
BLR	Belarus	GIB	Gibraltar	MCO	Monaco	SUR	Surinam
BEL	Belgium	GRC	Greece	MNG	Mongolia	SJM	Svalbard and Jan Mayen
BLZ	Belize	GRL	Greenland	MSR	Monteserrat	SWZ	Swaziland
BEN	Benin	GRD	Grenada	MAR	Morocco	SWE	Sweden
BMU	Bermuda	GLP	Guadeloupe	MOZ	Mozambique	CHE	Switzerland
BTN	Bhutan	GUM	Guam	MMR	Myanmar (Burma)	SYR	Syrian Arab Republic
BOL	Bolivia	GTM	Guatemala	NAM	Namibia	TJK	Tajikistan
BIH	Bosnia and Herzegovina	GNS	Guernsey	NRU	Nauru	TWN	Taiwan
BWA	Botswana	GIN	Guinea	NPL	Nepal	TZA	Tanzania
BVT	Bouvet Island	GNB	Guinea-Bissau	NLD	Netherlands	THA	Thailand
BRA	Brazil	GUY	Guyana	ANT	Netherlands Antilles	TGO	Togo
IOT	British Indian OceanTerritory	HTI	Haiti		(Bonaire, Curacao,	TKL	Tokelau
BRN	Brunei Darussalam	HMD	Heard Island and		St. Maarten)	TON	Tonga
BGR	Bulgaria		McDonald Islands	NCL	New Caledonia	TTO	Trinidad and Tobago
BFA	Burkina Faso (Upper Volta)	HND	Honduras	NZL	New Zealand	TUN	Tunisia
BDI	Burundi	HKG	Hong Kong	NIC	Nicaragua	TUR	Turkey
KHM	Cambodia (Kampuchea)	HUN	Hungary	NER	Niger	TKM	Turkmenistan
CMR	Cameroon	ISL	Iceland	NGA	Nigeria	TCA	Turks & Caicos Islands
CMP	Campione	IND	India	NIU	Niue	TUV	Tuvalu
CAN	Canada	IDN	Indonesia	NFK	Norfolk Island	UGA	Uganda
CNP	Canary Islands	IRN	Iran	MNP	Northern Mariana Islands	UKR	Ukraine
CPV	Cape Verde	IRQ	Iraq	NOR	Norway	ARE	United Arab Emirates
CYM	Cayman Islands	IRL	Ireland	OMN	Oman	GBR	United Kingdom
CAF	Central African Republic	GBA	Isle of Man	PAK	Pakistan	USA	United States
TCD	Chad	ISR	Israel	PLW	Palau	UMI	United States Minor
CHL	Chile	ITA	Italy	PAN	Panama	URY	Outlying Islands
CHN	China (Mainland)	JAM	Jamaica	PNG	Papua New Guinea	URY	Uruguay
CXR	Christmas Island (Australia)	JPN	Japan	PRY	Paraguay	UZB	Uzbekistan
CCK	Cocos (Keeling) Islands	JRS	Jersey	PER	Peru	VUT	Vanuatu (New Hebrides)
COL	Colombia	JOR	Jordan	PHL	Philippines	VAT	Vatican City State (Holy See)
COM	Comoros	KAZ	Kazakhstan	PCN	Pitcairn	VEN	Venezuela
COG	Congo	KEN	Kenya	POL	Poland	VNM	Vietnam
COK	Cook Islands	KIR	Kiribati	PRT	Portugal	VGB	Virgin Islands (British)
CRI	Costa Rica	PRK	Korea, Democratic People's	PRI	Puerto Rico	VIR	Virgin Islands (U.S.)
CIV	Côte d'Ivoire (Ivory Coast)		Republic of (North)	QAT	Qatar	WLF	Wallis and Futuna Islands
HRV	Croatia	KOR	Korea, Republic of (South)	REU	Reunion	ESH	Western Sahara
CUB	Cuba	KWT	Kuwait	ROM	Romania	WSM	Western Samoa
CYP	Cyprus	KGZ	Kyrgyzstan	RUS	Russian Federation	YEM	Yemen
CZE	Czech Republic	LAO	Lao	RWA	Rwanda	YUG	Yugoslavia
DNK	Denmark	LVA	Latvia	SHN	St. Helena	ZAR	Zaire
DJI	Djibouti	LBN	Lebanon	KNA	Saint Kitts and Nevis	ZMB	Zambia
DMA	Dominica	LSO	Lesotho	LCA	Saint Lucia	ZWE	Zimbabwe
DOM	Dominican Republic	LBR	Liberia	SPM	St. Pierre and Miquelon
			STANDARD INDUSTRIAL CODE (SIC)
9100	Services:		Financial:	3300	Electrical & Electronics	1200	Tobacco
9100	Accommodations	7000	Banks, Trusts & Credit	1000	Food	3200	Transport Equipment
0100	Agricultural		Unions	2600	Furniture & Fixtures	2500	Wood
7700	Business Professionals	7100	Finance & Loans	1700	Leather	3900	Other
7720	Computer and Related	7130	Internal Financing Companies	3100	Machinery		Retail:
4800	Services	7131	Leasing of Property	3000	Metal Fabrication	6100	Retail:
4800	Communications	7132	Licensing of Property	0800	Mineral Extraction Services	6100	Apparel & Furnishings
4000	Construction	7200	Investment & Mortgages	0600	Mines	6300	Automotive
8500	Educational Services	7215	Holding Companies	3500	Non-Metal	6000	Foodstuffs & Drugs
9600	Entertainment & Recreation	7216	Other Investment Activities	2700	Paper & Allied Products	6400	Merchandising
0300	Forestry, Fishing & Trapping	7300	Insurance	0700	Petroleum & Gas	6500	Other Retail
8600	Medical Professionals	7400	Brokerage	2900	Prime Metal	4700	Storage & Warehousing
9700	Personal Services		Manufacturing:	2800	Printing & Publishing	4500	Transportation & Allied
7400	Real Estate & Other Financial	1100	Beverages	1500	Rubber & Plastics		Services
9900	Repair & Other Services	3700	Chemical Products	3600	Refineries & Coal Products	4900	Utilities
		2400	Clothing	1800	Textiles	5000	Wholesale Trade

PAGE 8 OF 8

Question	Answer
Form Name	T1134B Form
Form Length	8 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	2 min
Other names	t1134 form, t1134 fillable, t1134b filing instructions, canadian foreign entity classification

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