T1135 Foreign Property: когда русскоязычный в Канаде обязан декларировать

Коротко: Если у тебя на 31 декабря суммарные foreign assets > $100K CAD (банковские счета в Украине + Европе, недвижимость в Украине, RSU в US-broker, crypto на foreign exchange, etc.) — обязан подать Form T1135 вместе с T1 tax return. Это reporting requirement, не налог — но penalty за late filing $25/день, max $2,500/год + до $12,000 в gross negligence cases. Большинство русскоязычных в первый год в Канаде не знают об этом и пропускают. Этот пост — конкретно что считается, что нет, и как правильно подать в 2026.

Что такое T1135 и почему это важно

T1135 (Foreign Income Verification Statement) — CRA form, который декларирует все foreign assets that you own (or have beneficial interest in) как Canadian tax resident. Это исключительно reporting, не налогообложение. То есть:

• Ты НЕ платишь Canadian tax за само владение foreign assets через T1135
• Ты обязан задекларировать их existence и value ежегодно
• Penalty за late or missing T1135 — separate от tax penalty

Threshold: combined foreign assets cost > $100,000 CAD at any point during the tax year. Если ты хотя бы один день имел $100K+ — must file.

⚠️ EMD compliance disclaimer: Это образовательный материал, не tax advice. Для individual T1135 filing — engage Canadian CPA, especially specializing in newcomers + cross-border (US/UA).

Что считается как «foreign property» для T1135

CRA публикует full list (CRA Form T1135 instructions), но для русскоязычных-newcomers наиболее релевантны:

Category 1: Foreign bank accounts

• Bank accounts в Украине (Приват, Mono, Ощад) — ДА
• Bank accounts в US (Wells Fargo, Chase) для US-employer RSU — ДА
• European bank accounts (Revolut, N26, Wise) если ты держишь balance там — ДА
• Crypto on foreign exchange (Binance, Coinbase outside Canada) — ДА
• Не считается: Canadian banks (RBC, Scotia, TD, Wealthsimple Cash)

Category 2: Foreign real estate

• Apartment / house in Ukraine — ДА (cost = original purchase price в CAD)
• Inherited property — ДА (cost = fair market value at inheritance)
• Не считается: personal-use property used > 50% of year (например, summer cottage that you actively live in)

Category 3: Foreign securities held in foreign brokers

• US stocks held в Schwab/Fidelity/IB-US (not IB-Canada) — ДА
• US-listed RSU vesting through US-based brokerage (E*TRADE, Schwab Equity) — ДА
• Ukrainian shares — ДА
• Crypto held в foreign exchange — ДА
• Не считается: Securities held в Canadian broker, including US-listed stocks in your Wealthsimple/Questrade/RBC Direct account

Category 4: Foreign mutual funds / ETFs / pension plans

• European pension that you've vested (UK SIPP, German Riester) — ДА
• Ukrainian NPF accumulations — ДА
• Не считается: Canadian RRSP/TFSA/FHSA/RESP

Category 5: Indebted to non-Canadian residents (Loans receivable)

• Loaned money to family in Ukraine, expecting repayment — ДА
• Не считается: gifts (no expectation of repayment)

Как вычисляется $100K threshold

Critical: $100K threshold based on cost amount in CAD, NOT current market value.

Examples:

• Bought apartment in Kyiv 2018 for $80K equivalent CAD → cost = $80K (не current market value $120K).
• $30K RSU vested в 2025 в US broker → cost = $30K (fair market value at vesting day).
• Bank balance 100,000 UAH on Dec 31 = ~$3,500 CAD → cost = $3,500.

Convert at CRA-approved exchange rate at time of acquisition (annual average rate, or year-end spot for current balances). Use Bank of Canada rates (bankofcanada.ca).

If aggregating across categories:

• Kyiv apartment (cost $80K) + bank balance ($5K) + US broker stocks ($25K) = $110K total. Above $100K threshold → must file T1135.

If all combined < $100K: no T1135 required (BUT keep records — CRA can audit retroactively, and if your foreign assets later cross threshold you'll need historical cost data).

Two simplified reporting tiers

T1135 has 2 reporting depths:

Simplified Method (< $250K combined foreign assets)

If your combined foreign assets are between $100K-$250K (cost basis):

• Report type, top country, and aggregate cost ranges ($100K-$200K, $200K-$300K, etc.) per category
• НЕ нужно reporting income from each property separately
• Faster, less detailed

Detailed Method (≥ $250K combined)

If your combined foreign assets are $250K+ (cost basis):

• Report each property separately with cost amount, max cost during year, income earned, gain/loss on disposition
• Much more detailed — typically requires accountant

Newcomer-specific patterns

Pattern 1: Just arrived (year 1)

Ты приехал из Украины в 2024:

• Apartment в Киеве ($80K cost) — ДА
• $5K cash в monobank — ДА
• $10K в crypto wallet (foreign exchange) — ДА
• Total: $95K → под threshold, T1135 NOT required for tax year 2024 ✓

Pattern 2: Year 2-3, accumulating Canadian wealth + retaining UA property

Тот же scenario, но в 2026:

• Same apartment в Киеве ($80K cost) — ДА
• monobank balance now $8K — ДА
• Crypto still $10K (didn't sell) — ДА
• Bought US-listed Apple stock в Wealthsimple (Canadian broker) — does NOT count for T1135
• Total: $98K → still under threshold ✓

But if US-employer RSU vests в E*TRADE (US broker) $20K:

• Apt $80K + monobank $8K + crypto $10K + E*TRADE $20K = $118K → above threshold → T1135 required

Pattern 3: Selling Ukrainian property and moving funds to Canada

Если ты sells Kyiv apartment в 2026 за $120K (original cost $80K):

• Capital gain $40K, taxable в Канаде (50% inclusion = $20K added to income)
• T1135 dispositions section required (income from foreign property)
• Plus T1 main return reports the gain
• After sale, if cash transferred to Canadian bank → cash now in Canada, no longer foreign

How to file T1135

Step 1: Inventory all foreign assets at Dec 31

Spreadsheet с columns:

• Asset description (например, "Apartment, Kyiv, 50 sq.m")
• Country
• Cost (in CAD, at date of acquisition or year-end rate)
• Max cost during year
• Income earned (rental, dividends, interest)
• Capital gain/loss if disposed

Step 2: Determine reporting tier

Sum cost column. Если $100K-$250K → Simplified. Если ≥ $250K → Detailed.

Step 3: File with T1 return

T1135 paper version: download from canada.ca/T1135, fill, mail с T1 return. T1135 electronic: included в more tax software (StudioTax, UFile, TurboTax Premium).

Filing deadline: same as T1 — April 30 for most individuals, June 15 for self-employed.

Step 4: Keep records

CRA can audit up to 6 лет after filing. Keep:

• Original purchase agreements / bank statements showing acquisition cost
• Year-end balance statements
• Exchange rate documentation

Penalty math

If you fail to file T1135 by deadline:

• $25 per day late, max $2,500/year

If you knowingly hide foreign assets (gross negligence):

• 5% of missing asset value per year, max $12,000

If you file but misstatement is material:

• $24,000 penalty for false statement + tax + interest

In 2024 CRA significantly upgraded enforcement on T1135 — they now cross-reference data with US IRS, UK HMRC, EU tax authorities (CRS — Common Reporting Standard).

Pitfalls русскоязычных-newcomers

Pitfall 1: «My UA apartment isn't worth $100K» — forgot original cost

T1135 uses cost amount in CAD at acquisition, not current market value. If you bought 2018 for $80K equivalent — that's the number. Current value $120K is irrelevant for threshold (relevant only for sale capital gain).

Pitfall 2: Reporting only year-end snapshot

T1135 threshold is «at any point during year». If during March RSU vesting your foreign assets hit $110K briefly but back to $90K by Dec 31 — must still file.

Pitfall 3: Forgetting Canadian-based foreign stocks

If you hold US stocks в Canadian broker (Wealthsimple, Questrade) — these DON'T count for T1135 (held in Canada, custodian is Canadian). Easy mistake to over-report.

Pitfall 4: Combined foreign assets just under $100K — don't file but no record-keeping

If you're at $95K total, no T1135 needed THIS year. But next year you may cross threshold — need historical cost data to file accurately. Keep records regardless of current threshold position.

Pitfall 5: Crypto on foreign exchanges treated as «just crypto»

Binance/Coinbase outside Canada = foreign asset for T1135 purposes. Many crypto holders miss this. Wealthsimple Crypto / NDAX (Canadian-based) = does NOT count.

What if you missed T1135 in past years

Voluntary Disclosure Program (VDP):

• CRA program for voluntarily disclosing missed past filings
• Penalty waived or reduced for first-time good-faith disclosures
• Must be filed BEFORE CRA initiates audit
• Generally only available once per taxpayer

Strategy: если ты приехал 2024, не подавал T1135 (didn't know), и now realize you should have — submit VDP for missed years immediately. Engage CPA. Penalty significantly lower than waiting for CRA audit.

Action plan для 2026 tax season

1. December 2025 / January 2026: inventory всех foreign assets на 31 December 2025
2. Convert to CAD at BoC rates (annual average for income, year-end spot for balances)
3. Determine threshold: total cost < $100K? No T1135 needed but keep records. ≥ $100K? File T1135 (Simplified if < $250K, Detailed if ≥).
4. Engage CPA if first-time, complex situation (cross-border income, multiple countries, rental property abroad)
5. File by April 30 (or June 15 if self-employed)

Этот пост — часть серии про newcomer-tax. Чек-лист первого года — Первый год в Канаде: финансовый чек-лист.