Finance Eases Up on Shortened T1134 Deadline | KPMG | CA
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Finance Eases Up on Shortened T1134 Deadline

Finance Eases Up on Shortened T1134 Deadline

Finance has relaxed its plans to tighten the filing deadline.

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​Multinational corporations required to file a T1134 form for foreign affiliates may welcome news that Finance has relaxed its plans to tighten the filing deadline. Finance has released a Notice of Ways and Means Motion that includes a provision to shorten the deadline for companies to file their T1134 forms to 12 months (from 15 months) after their year-end for taxation years beginning after 2019, and to 10 months for taxation years beginning after 2020. Previously, Finance proposed to shorten this deadline to six months after year-end. The Notice of Ways and Means Motion was released October 25, 2018.

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