T1161 and IRA/Roth IRA

[nakubo.1974]

Thank you in advance for your assistance with my question.

My background:
Worked on an H1B visa in the US (Indian citizen) until 2007. During that time, I contributed to IRA and Roth IRA.
Immigrated to Canada in 2007 and acquired Canadian citizenship in due time.
Immigrated to the US in 2013.
I have some non-retirement US mutual funds (worth around $30k) for which I have been reporting dividends in both my Canadian and US (1040NR) returns each year. I also am joint owner (with my spouse) of a car which is perhaps worth around $20-25k.

I am filing my 2013 Canadian tax return.
1) Does the T1161 (and therefore T1243) need to include my IRA/Roth IRA accounts?
2) I will include the non-retirement US mutual funds on the T1161. Do I also need to include the car?
3) If I include the car, will I also need to include that in the capital gain/loss calculations on T1243?

[nelsona]

Retirement accounts are not subject to deemed disposition, Your car, while it may be listed on your sheet depending on value, is not eligible for cap losses, since it is is personal use property