Foreign Income Verification Statement T1135

Who has to report?

• Canadian resident individuals, corporations, and certain trusts that, at any time during the year, own specified foreign property costing more than $100,000
  

What property has to be reported?

• funds, intangible property, tangible property, shares, precious metals, gold certificates, and futures contracts held outside Canada

Specified foreign property does not include:

• a personal-use property

• a property used or held exclusively in carrying on an active business

https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/information-been-moved/foreign-reporting/foreign-income-verification-statement.html