Important change to T1135 Foreign Income Verification Statement, must be filed by:

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

• partnerships that hold more than $100,000 in foreign investment property and whose non-resident members' share of income or loss is less than 90% during the reporting period

please link to : http://www.cra-arc.gc.ca/tx/nnrsdnts/cmmn/frgn/1135-eng.html

Form T1135 must be filed with the CRA on or before the filing deadline of the related tax return in the case of a T1, T2 or T3 return, or the filing deadline of the T5013 Partnership Information Return in the case of a partnership. The previous version of Form T1135 will still be accepted for tax years that ended before July 1, 2013.