List of participating jurisdictions

For the purposes of Part XIX, a participating jurisdiction is defined as a jurisdiction that has implemented the CRS and with which an agreement is in place to exchange CRS information with Canada. As of January 1, 2020, 91 jurisdictions had agreed to exchange CRS information with Canada. Any new and preexisting accounts held by professionally managed investment entities residing in jurisdictions that are not listed under "Implementation date" are to be treated as passive NFE. This annex will be updated, as required.