"Looks like we already had this discussion patti, and I gave you the right answer there. No ned to quote tax code when we already have a thread that explains it. This is going to become the stump nelson forum, is it?"
No attempt to stump Nelsona!!! Based on your comment from May 5, 2014 ("Yes there is no exception to US pensions of any sort being reported this year. They all are reportable on T1135."), I assumed that you had reason to believe that we were both incorrect in our earlier conclusions (from January, 2014). I thought maybe you had new information or interpretation.
Nevertheless, sounds like we have the same interpretation that traditional IRAs don't need to be included in 1135 (because they are exempt trusts) and Roth IRAs don't need to be included (provided the one-time deferral election filed with CRA per ITTN No. 43).
US Roth IRA Filing Requirements While Canadian Resident
Moderator: Mark T Serbinski CA CPA