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EY's Guide to Canada's Foreign Affiliate Taxation Rules

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Nik Diksic, Trevor O’Brien

EY's Guide to Canada's Foreign Affiliate Taxation Rules - This product is available in the following media types: Internet CollectionAn easy-to-use reference guide designed to assist Canadian tax professionals in understanding the main aspects of the Canadian taxation rules concerning investments in foreign affiliates.

Updated October 2023.

EY's Guide to Canada's Foreign Affiliate Taxation Rules includes access to the following title(s):

ItemItem no.PriceQuantity
Internet CollectionAnnual Internet Subscription   
Initial Office License (3 users)
Additional User License (1 user)
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Prices may change without notice. User license policies

[The searchable database is available as a standalone product, or if you’re subscribing to the Federal Income Tax Collection Platinum, we’ll integrate it with your collection. For pricing, please contact your sales representative at 1-855-769-0905.]

Updated October 2023.

EY’s Guide to Canada’s Foreign Affiliate Taxation Rules

Gain insight into the taxation of foreign affiliates from EY subject matter professionals and understand complex Canadian outbound taxation matters with our:

  • Clear and authoritative commentary
  • Hundreds of detailed examples
  • Purpose notes on each relevant provision in the Income Tax Act
  • T1134 compliance guide


Table of chapters
1. Overview of outbound taxation
2. Foreign affiliates
3. Foreign accrual property income (FAPI)
4. Treatment of dividends from foreign affiliates
5. Reorganizations of foreign affiliates
6. Computation of the surplus, deficit and underlying tax accounts of a foreign affiliate
7. Foreign affiliate dumping
Appendix 1 — Foreign reporting (T1134 compliance guide)
Appendix 2 — Purpose notes for relevant Income Tax Act provisions
Appendix 3 — Commonly used abbreviations
Appendix 4 — Designated treaty, non-qualifying and listed countries

Store entry updated: December 2023

ISBN: 978-1-55385-976-5
Publication Date: January 2016
Number of Pages: 468

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