CRA 表 T1135
Specified foreign property does not include:
property used or held exclusively in the course of carrying on an active
business;
personal-use property (i.e., property used primarily for personal use and
enjoyment, such as a vacation property used primarily as a personal
residence);
an interest in a U.S. Individual Retirement Account (IRA);
shares of the capital stock, or indebtedness, of a non-resident corporation
that is a foreign affiliate;
an interest in, or indebtedness, of a non-resident trust that is a foreign
affiliate;
an interest in a non-resident trust that neither you nor a person related to
you had to pay for in any way;
an interest in a non-resident trust principally providing superannuation,
pension, retirement or employee benefits primarily to non-resident
beneficiaries, that does not pay income tax in the taxing jurisdiction where it
is resident; or
an interest in, or a right to acquire any of the above-noted excluded foreign
property.