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Specified Foreign Property
Foreign investment property that must be reported on the T1135 includes:
amounts in foreign bank accounts
shares in foreign companies, even if held in a Canadian brokerage
shares of corporations resident in Canada held outside Canada (e.g., in a brokerage account in another country)
interests in non-resident trusts
bonds or debentures issued by foreign governments or foreign countries
life insurance policies issued by a foreign issuer - CRA's "Questions and Answers" indicates that the "adjusted cost basis" of an interest in a life insurance policy as defined in subsection 148(9) of the Income Tax Act can be considered as a reasonable approximation of the cost amount of the property for the purpose of Form T1135.
a property that is convertible into, exchangeable for, or confers a right to acquire a property that is specified foreign property (e.g., a
call option which has been purchased)
interests or units in offshore mutual funds
real estate situated outside Canada (unless mainly held for personal use and enjoyment)
other income-earning foreign property