In CRA technical interpretation 2015-0611141E5 (July 11, 2016), the CRA stated that a T1135 filed for a part-year resident should report property and transactions relating to the property for the person’s entire year that includes the time when the person became a resident. The analysis of whether the person must file a T1135, however, does not take into account property owned only while the person was a non-resident.
Georgina Tollstam “Part-Year Residents Report Full Year’s Transactions on T1135”, Canadian Tax Highlights 25:2 (February 2017)
