자진 삭제되었습니다.

Income and gain (loss) on disposition
Canadian residents must file Form T1135 when the cost amount of their foreign property exceeds $100,000 at any time during the year. Does this mean that a person does not have to report income from foreign property where the cost amount of that property is below $100,000?
Canadian resident taxpayers must report and include in their income for Canadian tax purposes all the income they earn from foreign property, regardless of the cost amount of the foreign property.

If the cost amount of the taxpayer's foreign property exceeds $100,000, the taxpayer must also file Form T1135.

The $100,000 threshold means that many Canadians do not need to comply with the reporting requirements of Form T1135, but this does not exempt them from paying tax on any income earned on such property.

참고하세요. 꼭 신고하셔야 합니다. T1135가 면제되더라도 자산에서 발생한 소득 혹은 매도차액은 꼭 신고하셔야 합니다.