• Foreign source income

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    D Was the amount of foreign income tax paid greater than $100,000 OR was the amount of assessable foreign income greater than $500,000?

    Print X in the appropriate box.

    Assessable foreign income is all income sourced from overseas, and includes interest, dividends, attributable income through the controlled foreign company (CFC) regime, and foreign-sourced capital gains.

    E Transactions with specified countries

    Print X in the appropriate box.

    Did the fund directly or indirectly send to, or receive from, one of the countries specified in table 10, any funds or property? This includes sending or receiving the funds or property indirectly, for example, through another entity or country.

    Or does the fund have the ability to control the disposition of any funds, property, investments or any other assets located in any of the countries specified in table 10?

    This includes:

    • funds or assets that may be located elsewhere but are controlled or managed from one of the countries specified in table 10 below
    • where you have an expectation that you are able to control the disposition of the funds or assets or you can control the disposition indirectly, for example, through associates.

    Table 10: Specified countries

    Andorra

    Cook Islands

    Liberia

    San Marino

    Anguilla

    Curacao

    Liechtenstein

    Seychelles

    Antigua and Barbuda

    Cyprus

    Marshall Islands

    Saint Martin (Dutch part)

    Aruba

    Dominica

    Mauritius

    St Kitts and Nevis

    Bahamas

    Gibraltar

    Monaco

    St Lucia

    Bahrain

    Grenada

    Montserrat

    St Vincent and the Grenadines

    Belize

    Guernsey

    Nauru

    Turks and Caicos Islands

    Bermuda

    Isle of Man

    Niue

    US Virgin Islands

    British Virgin Islands

    Jersey

    Panama

    Vanuatu

    Cayman Islands

    Labuan in Malaysia

    Samoa

     

    Last modified: 02 Jun 2014QC 35420