- if 1 or more assets are $250,000 or more, than you list all foreign assets you own even if the 2nd,3rd,etc..are as little as $1.
Don't know for sure but I found this
http://www.cra-arc.gc.ca/tx/nnrsdnts/cm ... g.html#h11
Other frequently asked questions
46. How do I report specified foreign property held through a Canadian broker?
Taxpayers can provide the details of each specified foreign property in the appropriate category, however, if the property is held with a Canadian registered securities dealer (as defined in subsection 248(1) of the Income Tax Act) or with a Canadian trust company as determined under paragraph (b) of the definition of a restricted financial institution in subsection 248(1)), taxpayers are permitted to report the aggregate amount of all specified foreign property on a country-by-country basis in Category 7, "Property held in an account with a Canadian registered securities dealer or a Canadian trust company".
And from instructions on the form, so if you have more than one broker Broker by Broker?
http://www.cra-arc.gc.ca/E/pbg/tf/t1135/t1135-15e.pdf
The table for this category should be completed as follows:
• all of the property held with a particular securities dealer or trust company
should be aggregated on a country-by-country basis;
• it is also acceptable to provide aggregate totals for each particular
account on a country-by-country basis;
• refer to the "country code" instructions above to determine the
appropriate country for each property; and
• the maximum fair market value during the year may be based on the
maximum month-end fair market value.
This information is believed to be from reliable sources but may include rumor and speculation. Accuracy is not guaranteed