Yeah, the only reason I pointed out that Globe and Mail article is because it seemed to support what I've been told. An accountant is telling me I need to fill out these forms, and they're due on March 15. She's saying this is new for 2011 tax returns. So I guess I'll have to make some phone calls to the IRS and maybe my previous accountant, to sort this out.

It would be really, really nice if these things were spelled out in clear language.