T106 non-arm's length transactions information return software
Prepare the T106 summary and a slip for each non-resident, check them against the CRA's rules and file them electronically.
Who must file
Canadian residents, partnerships and non-residents carrying on business in Canada file a T106 when their reportable transactions with non-residents they do not deal with at arm's length total more than $1,000,000 in the year: a summary, and a slip for each non-resident.
Deadline
The T106 is due on the filing due date of the reporting person's income tax return — six months after the year end for a corporation — or, for a partnership, by the due date of its partnership information return.
What AuraTax does for you
- The summary and a numbered slip for each non-resident
- Validation against the CRA's specifications
- Electronic filing with the CRA
- Amendments with the action code the CRA expects on each slip
Frequently asked questions
When is a T106 required?
When the total of all reportable transactions with all non-residents you do not deal with at arm's length is more than $1,000,000 in the year. Once that threshold is met, each non-resident gets a slip.
How do I amend a T106?
Open the filed return in AuraTax and amend it. Each slip is sent with the action code the CRA requires — unchanged, amended, new or deleted — and keeps the number it was first filed with.
How much does it cost to file a T106 with AuraTax?
Preparing the return is free. You pay when you transmit it: one T106 return at a time, or every return of every program with the yearly licence. Both prices are shown on this page and on the pricing page, before taxes.
Can I file the T106 on a Mac or on Linux?
Yes. AuraTax runs in the browser, and the desktop app installs on Windows, macOS and Linux with the same programs, for files you prefer to keep on your own machine.