# T1135 and overseas pensions



## YowToon (Jan 30, 2018)

Hi, do overseas pension plans need be included in the T1135? I have two defined benefit plans and one defined contribution plan in the UK, and one Traditional IRA in the US. Thanks.


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## Eclectic12 (Oct 20, 2010)

This article says the IRA is not a specified foreign property (SFP), which means it is not included in the T1135. Likely the UK pensions fit the same criteria as the IRA.
http://www.advisor.ca/tax/tax-news/understanding-the-new-t1135-151683

This gov't link does not mention foreign registered pension accounts (FRPS) specifically. For the first article to be correct, the part about "SFP does not include ... an interest in a trust described in paragraph (a) or (b) of the definition of exempt trust in subsection 233.2(1)" likely means the FRPS mets the required definition.
https://www.canada.ca/en/revenue-ag...ng/foreign-income-verification-statement.html


I don't have any FRPS nor am I a tax expert so this is just what I could find with some quick searches so do your due diligence.


Cheers


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## YowToon (Jan 30, 2018)

Thanks for the response.


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