US LLC Annual Compliance for Canadian Founders
Form T1134 (Information Return Relating to Foreign Affiliates) is due 12 months after the LLC's year-end and Form T1135 (Foreign Income Verification Statement) by April 30 when aggregate specified foreign property exceeds CAD 100,000 — plus Form 5472 on the US side. Canada has the heaviest compliance footprint of any non-US founder cohort tracked in this matrix.
A US LLC owned by a non-US resident sits in two compliance regimes simultaneously: the US federal + state filings (Form 5472, BOI, annual report, registered agent renewal) and the home-country reporting layer (FEMA Form A2, SAFE registration, FBAR if a US person, etc.). The compliance calendar and the registered-agent options below cover the US side; the cross-border layer below covers what the home country sees.
Annual Compliance options for Canadian founders
Live affiliate state · last verified 2026-05-20
Registered agent service in all 50 states with free mail forwarding and privacy protection.
Managed registered agent and annual report filing with proactive compliance monitoring across all states.
US LLC formation with EIN, registered agent, and bookkeeping add-ons for global founders.
Canada cross-border compliance layer
US-side annual compliance for a Canadian-resident-owned US LLC mirrors the framework other non-US owners face: Form 5472 + pro-forma 1120 by April 15 (June 15 extension for foreign owners with no US trade or business), state annual report / franchise tax per state, CTA BOI report (subject to FinCEN's March 2025 interim final rule pause for certain entities), and annual registered-agent renewal. The five-touchpoint calendar carries combined potential penalties exceeding USD 25,000 per year for Form 5472 alone under IRC Section 6038A.
The Canada-side compliance layer is the heaviest of any cohort tracked in this matrix, driven by the CRA's classification mismatch covered separately in the banking layer. Form T1134 (Information Return Relating to Controlled and Not-Controlled Foreign Affiliates) is due 12 months after the foreign affiliate's year-end for Canadian residents holding 10% or more of a foreign corporation — single-member US LLC ownership at 100% sits squarely in scope. Form T1135 (Foreign Income Verification Statement) is due by April 30 each year if aggregate specified foreign property exceeded CAD 100,000 at any point during the year, with detailed-method reporting required above CAD 250,000. Both filings interact with the personal tax return (T1 General). FAPI (Foreign Accrual Property Income) rules under sections 91-95 of the Income Tax Act may attribute LLC investment income to the Canadian owner before distribution.
Late-filing penalties under ITA Section 162(7) start at CAD 2,500 per failure for T1134 and CAD 25 per day to a CAD 2,500 maximum for T1135, with materially higher penalties for gross negligence under Section 163(2.4). Canada-US Tax Treaty (1980, 2009 Protocol V) Article XXVII Exchange of Information + FATCA IGA Model 1 (signed 2014) provide enforcement coordination.
Last verified 2026-05-20.
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