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Completing a Part XX information return

Table of contents

Getting ready to complete your return

Before you file, you may find it beneficial to review related information on the Reporting Rules for Digital Platform Operators and understand how the Part XX information return varies from other information return types.

Related information

For the Canada Revenue Agency’s (CRA) view on the rules as well as definitions related to the Part XX information return, visit the Guidance on the Reporting Rules for Digital Platform Operators.

For general information on the rules, visit Reporting Rules for Digital Platform Operators.

Variations from other information returns

It is important to note the following variations when completing a Part XX information return compared to other information return types.

Completing your return

This section gives details about the reportable data elements for the Part XX information return. The Part XX information return must include identification information about the reporting platform operator, and identification and activity information about reportable sellers and/or other platform operators.

Reportable seller information is not required if the reporting platform operator has obtained adequate assurances that another platform operator has or will fulfil that reporting obligation.

Follow each section below to complete your Part XX information return.

You must include a T619, Electronic Transmittal, record with your Part XX information return to create a complete submission.

Note: Government Verification Service (GVS) due diligence procedures are referenced in the Part XX XML schema, however they are not operational so it is not to be used to complete the Part XX information return for the CRA.

Reporting platform operator section

This section provides details about the information to be entered for reporting platform operators. It consists of the identity, relevant activities and document specification sections.

A platform operator that is resident in Canada is considered a reporting platform operator. A platform operator that is non-resident in Canada or that is managed or incorporated in another jurisdiction will also generally be considered a reporting platform operator if it allows sellers to sell goods or offer services, including the rental of real or immovable property, in Canada.

You will not be considered a reporting platform operator and will not have to report information on your sellers if you can demonstrate that your entire business model does not:

For the most up-to-date information on reporting platform operators, refer to: Who is affected.

A reporting platform operator who is a resident outside of Canada is only required to report information about sellers who are resident in Canada and sellers who are renting immovable property located in Canada.

Identification fields for the reporting platform operator

Use the following fields to give information of the reporting platform operator.

Residence country code

Indicate the jurisdiction of tax residence of the assuming platform operator using the corresponding ISO 3166-1 alpha-2 country code. For example, if the entity is a tax resident of Canada, enter “CA”.

Taxpayer identification number (TIN)

If the reporting platform operator does not reside in Canada, enter the foreign TIN assigned to the reporting platform operator by its jurisdiction of tax residence. If the entity or organization has more than one foreign TIN because it has more than one jurisdiction of tax residence, indicate them all. For example, if the entity is a tax resident of the United Kingdom and France, give two jurisdictions of residence – one for the United Kingdom and another one for France. However, if the entity or organization is resident of Canada, enter the Canadian business number (BN) in this field.

If the reporting platform operator does not reside in Canada and you do not have a foreign TIN, enter “NOTIN” in this field.

Taxpayer identification number country code (<issuedBy>)

Enter the corresponding ISO 3166-1 alpha-2 country code to indicate the jurisdiction that issued the TIN, for example, CA for Canada. This must be repeated for each foreign TIN entered in the preceding field. If there is no foreign TIN, leave the Taxpayer Identification Number Issue Country Code field blank.

Unknown TIN (<unknown>)

If the TIN is not entered, set the Unknown data element as true by entering a “1”.

Identification number (IN)

Enter an identification number in this field that is outside the scope of a TIN.

Identification number country code (<issuedBy>)

Enter the corresponding ISO 3166-1 alpha-2 country code to indicate the jurisdiction that issued the IN, for example, CA for Canada.

Identification number type

Indicate a description of the identification number being provided. For example:

Value added tax (VAT) identification number

Enter the reporting platform operator’s VAT number(s).

Name

Enter the reporting platform operator’s business legal name in this field.

Platform business name

Use this field to identify reporting platform operator’s business name(s) that are not considered the legal name.

User Name

Enter “NO USER NAME” if there is no user name to report.

Account Creation Date

Enter the 1900-01-01 if there is no date to report.

Fields for the address of the reporting platform operator

Use the following fields to give the address of the reporting platform operator.

Legal address type

Indicate the legal address type using one of the following:

Note: The address of the reporting platform operator must represent the “registered office address” if OECD304.

Country code

Enter the jurisdiction or country code related to the address. Use the corresponding ISO 3166-1 alpha-2 country code.

Street

Enter the street number related to the address.

Building identifier

Enter the building identifier related to the address.

Suite identifier

Enter the suite number related to the address.

Floor identifier

Enter the floor number related to the address.

District name

Enter the name of the district related to the address.

Post office box (POB)

Enter the post office box related to the address.

Post code

Enter the postal code, zip code, or foreign code related to the address. For example, 90210 or 37027-5119 for a United States zip code.

City

Enter the city related to the address.

Country subentity

Enter the province, territory, state, or the foreign country subentity.

Address fix free

Enter any additional information following the fixed address elements (street, building identifier, etc.).

Address free

If you cannot distinguish the elements of the address, you can enter it as a string rather than in fixed format. For example, 123 Fake St, Ottawa, ON, Canada, K0A0K0.

Canadian nexus

Enter the reason that the reporting platform operator is filing a Part XX information return with the CRA. Options include the following:

Assumed reporting

Enter a value in this field if the reporting platform operator is omitting seller reports because reporting obligations will be fulfilled by another platform. If there is a value in this field, the information related to the other platform operator must be completed.

Fields for document specification

Use the following fields to identify if any changes are required to the data elements.

Document type indicator

This element can be used for the following scenarios:

If “OECD2” or “OECD3” is used, enter the corrected document reference ID.

Document reference ID

Enter the unique document reference ID for the reporting platform operator in the format CAYYYY-BN15-2CHAR-UniqueID. The document reference ID is composed of the following pieces of information:

For example, CA2025-123456789RZ0001-RP-123456789 for the reporting platform operator.

Corrected document reference ID

Use the corrected document reference ID if data is being corrected or deleted. Enter the document reference ID of the portion of the Part XX information return that is being corrected or deleted.

Other platform operator section

This section consists of the identity, relevant activities and document specification sections, as well as details for the scenarios outlined below:

A reporting platform operator does not have to report the required information concerning a seller to the CRA if they have obtained adequate assurances that another platform operator has or will fulfil their reporting obligations according to the rules in Canada or under substantially similar rules in a partner jurisdiction where the reportable seller is not resident in Canada.

For more details, refer to: Chapter 7 of the Guidance on the Reporting Rules for Digital Platform Operators.

Identification fields for the assuming platform operator

Use the following fields to give identification information about a platform operator assuming the reporting on behalf of the reporting platform operator.

Residence country code

Indicate the jurisdiction of tax residence of the platform operator using the corresponding ISO 3166-1 alpha-2 country code. If the entity or organization has more than one jurisdiction of tax residence, indicate them all. For example, if the entity is a tax resident of the United Kingdom and France, give two jurisdictions of residence – one for the United Kingdom and another one for France.

Taxpayer identification number (TIN)

If the platform operator does not reside in Canada, enter the foreign TIN assigned to the platform operator by its jurisdiction of tax residence. If there is more than one foreign TIN because it has more than one jurisdiction of tax residence, indicate them all. For example, if the platform operator is a tax resident of the United Kingdom and France, give two jurisdictions of residence – one for the United Kingdom and another one for France. However, if it is a resident of Canada, enter the Canadian business number (BN) in this field.

If the platform operator does not reside in Canada and you do not have foreign TIN, enter “NOTIN” in this field.

Taxpayer identification number country code (<issuedBy>)

Enter the corresponding ISO 3166-1 alpha-2 country code to indicate the jurisdiction that issued the TIN, for example, CA for Canada. This must be repeated for each foreign TIN entered in the preceding field. If there is no foreign TIN, leave the Taxpayer Identification Number Issue Country Code field blank.

Unknown TIN (<unknown>)

If the TIN is not entered, set the unknown data element as true by entering a “1”.

Name

Enter the platform operator’s business legal name in this field. Multiple legal names can be entered if needed.

Fields for the address of the assuming platform operator

Use the following fields to give the address of the assuming platform operator.

Legal address type

Indicate the legal address type using one of the following:

Country code

Enter the jurisdiction or country code related to the address. Use the corresponding ISO 3166-1 alpha-2 country code.

Street

Enter the street number related to the address.

Building identifier

Enter the building identifier related to the address.

Suite Identifier

Enter the suite number related to the address.

Floor identifier

Enter the floor number related to the address.

District name

Enter the name of the district related to the address.

Post office box (POB)

Enter the post office box related to the address.

Post code

Enter the postal code, zip code, or foreign code related to the address. For example, 90210 or 37027-5119 for a United States zip code.

City

Enter the city related to the address.

Country subentity

Enter the province, territory, state, or the foreign country subentity.

Address fix free

Enter any additional information following the fixed address elements (street, building identifier, etc.).

Address free

If you cannot distinguish the elements of the address, you can enter it as a string rather than in fixed format. For example, 123 Fake St, Ottawa, ON, Canada, K0A0K0.

Fields for document specification

Use the following fields to identify if any changes are required to the data elements.

Document type indicator

This element can be used for the following scenarios:

If “OECD2” or “OECD3” is used, enter the corrected document reference ID.

Document reference ID

Enter the unique document reference ID for the reporting platform operator in the format CAYYYY-BN15-2CHAR-UniqueID. The document reference ID is composed of the following pieces of information:

For example CA2025-123456789RZ0001-RP-123456789.

Corrected document reference ID

Use the corrected document reference ID if data is being corrected or deleted. Enter the document reference ID of the portion of the Part XX information return that is being corrected or deleted.

Identification fields for the assumed platform operator

Enter information in the fields below about each platform operator for which the reporting platform operator assumes the reporting.

Residence country code

Indicate the jurisdiction of tax residence of the assumed platform operator using the corresponding ISO 3166-1 alpha-2 country code. If the entity or organization has more than one jurisdiction of tax residence, indicate them all. For example, if the entity is a tax resident of the United Kingdom and France, give two jurisdictions of residence – one for the United Kingdom and another one for France.

Taxpayer identification number (TIN)

If the assumed platform operator does not reside in Canada, enter the foreign TIN assigned to the assumed platform operator by its jurisdiction of tax residence. If there is more than one foreign TIN because it has more than one jurisdiction of tax residence, indicate them all. For example, if the assumed platform operator is a tax resident of the United Kingdom and France, give two jurisdictions of residence – one for the United Kingdom and another one for France. However, if it is a resident of Canada, enter the Canadian business number (BN) in this field.

If the assuming platform operator does not reside in Canada and you do not have foreign TIN, enter “NOTIN” in this field.

Taxpayer identification number country code (<issuedBy>)

Enter the corresponding ISO 3166-1 alpha-2 country code to indicate the jurisdiction that issued the TIN, for example, CA for Canada. This must be repeated for each foreign TIN entered in the preceding field. If there is no foreign TIN, leave the Taxpayer Identification Number Issue Country Code field blank.

Unknown TIN (<unknown>)

If the TIN is not entered, set the unknown data element as true by entering a “1”.

Name

Enter the assumed platform operator’s business legal name in this field. Multiple legal names can be entered if needed.

Fields for the address of the assumed platform operator

Use the following fields to give the address of the assumed platform operator.

Legal address type

Indicate the legal address type using one of the following:

Country code

Enter the jurisdiction or country code related to the address. Use the corresponding ISO 3166-1 alpha-2 country code.

Street

Enter the street number related to the address.

Building identifier

Enter the building identifier related to the address.

Suite Identifier

Enter the suite number related to the address.

Floor identifier

Enter the floor number related to the address.

District name

Enter the name of the district related to the address.

Post office box (POB)

Enter the post office box related to the address.

Post code

Enter the postal code, zip code, or foreign code related to the address. For example, 90210 or 37027-5119 for a United States zip code.

City

Enter the city related to the address.

Country subentity

Enter the province, territory, state, or the foreign country subentity.

Address fix free

Enter any additional information following the fixed address elements (street, building identifier, etc.).

Address free

If you cannot distinguish the elements of the address, you can enter it as a string rather than in fixed format. For example, 123 Fake St, Ottawa, ON, Canada, K0A0K0.

Fields for document specification

Use the following fields to identify if any changes are required to the data elements.

Document type indicator

This element can be used for the following scenarios:

If “OECD2” or “OECD3” is used, enter the corrected document reference ID.

Document reference ID

Enter the unique document reference ID for the reporting platform operator in the format CAYYYY-BN15-2CHAR-UniqueID. The document reference ID is composed of the following pieces of information:

For example CA2025-123456789RZ0001-RP-123456789.

Corrected document reference ID

Use the corrected document reference ID if data is being corrected or deleted. Enter the document reference ID of the portion of the Part XX information return that is being corrected or deleted.

Reportable seller section

This section provides details about the information to be entered for reportable sellers. It consists of the identity, relevant activities and document specification sections.

A reportable seller means any active seller, other than an excluded seller, that is determined by the reporting platform operator to:

The reportable jurisdiction depends on the jurisdiction of residence of the reporting platform operator. If the reporting platform operator is a resident in Canada, then Canada and any partner jurisdiction is a reportable jurisdiction. Therefore, the reporting platform operator is required to report the information to the Canada Revenue Agency about sellers that are resident in Canada, sellers that are residents in any partner jurisdictions, and sellers who are renting immovable property in Canada or in any of Canada’s partner jurisdictions.

For the most up-to-date information on reportable sellers, refer to: Who is affected.

A reporting platform operator who is a resident outside of Canada is only required to report information about sellers who are resident in Canada and sellers who are renting immovable property located in Canada.

Standard fields for the reportable seller entity

The entity seller consists of the standard field, a type of due diligence procedure that a reporting platform operator may rely upon to determine the identity and tax residency of an entity seller. Government Verification Service (GVS) due diligence procedures are not operational so it is not to be used to complete the Part XX information return for the CRA. GVS may be referenced in subsequent sections and in the Part XX XML schema.

If the reporting entity is an individual, leave the following section blank.

Reportable seller identity

The reportable seller identity consists of the entity seller and individual seller elements.

Entity seller

If the reportable seller is an entity, the Entity Seller field should be completed.

Standard due diligence

Complete this field if the reporting platform operator is using CRA’s standard due diligence procedures outlined in the Guidance on the Reporting Rules for Digital Platform Operators. The standard due diligence is made up of identification information and financial information.

Identification fields for the reportable seller entity

Use the following fields to give identification information of the reportable seller entity.

Residence country code

Indicate the jurisdiction of tax residence of the reportable seller entity using the corresponding ISO 3166-1 alpha-2 country code. Multiple country codes can be entered if there is more than one jurisdiction of tax residence. For example, if the reportable seller entity is a tax resident of the United Kingdom and France, you give two jurisdictions of residence – one for the United Kingdom and another one for France.

Taxpayer identification number (TIN)

Enter the TIN assigned to the reportable seller entity by their jurisdiction of tax residence. If the reportable seller entity has more than one TIN because it has more than one jurisdiction of tax residence, list them all. For example, if the reportable seller entity is a tax resident of the United Kingdom and France, give two foreign TINs – one for the United Kingdom and another one for France. However, if it is a resident of Canada, enter the Canadian business number (BN) in this field.

If you do not give a TIN, enter a value in the No TIN Reason Code field, and enter “NOTIN” in this field.

Taxpayer identification number country code (<issuedBy>)

Enter the corresponding ISO 3166-1 alpha-2 country code to indicate the jurisdiction that issued the TIN, for example, CA for Canada. This must be repeated for each TIN entered in the preceding field. If there is no TIN, leave the Taxpayer Identification Number Country Code field blank.

No TIN reason code

If you do not enter a TIN, indicate the reason why using one of the following codes:

Unknown TIN (<unknown>)

If the TIN is not entered, set the unknown data element as true by entering a “1”.

Note

A penalty can apply for failing to provide a TIN, excluding the exceptions explained below.

A reportable seller’s TIN or business registration number is not required to be collected and reported by a reporting platform operator where the reportable seller’s jurisdiction of residence does not issue such numbers. A reportable seller’s TIN is also not required to be collected and reported if the reportable seller’s jurisdiction of residence does not require the collection of the TIN.

A business registration number is a number assigned to an entity when it is formed or registered to carry on business in a jurisdiction. For example, an incorporated business is assigned a corporation number upon incorporation. This number is distinct from a business number (or BN) that may be assigned to that entity for tax identification purposes, which could be their TIN. However, it is possible that in some jurisdictions the business registration number and TIN can be the same number.

Identification number (IN)

Enter an identification number in this field that is outside the scope of a TIN.

Identification number country code (<issuedBy>)

Enter the corresponding ISO 3166-1 alpha-2 country code to indicate the jurisdiction that issued the IN, for example, CA for Canada.

Identification number type

Indicate a description of the identification number being provided. For example:

Value added tax (VAT) identification number

Enter the reporting seller entity’s VAT number(s) where available.

Name

Enter the reporting seller entity’s business legal name in this field.

User name

Enter the name that is used by the reporting seller entity on the platform.

Account creation date

Enter the date that the reporting seller entity created their account.

Fields for the address of the reportable seller entity

Use the following fields to give the address of the reportable seller entity.

Legal address type

Indicate the legal address type using one of the following:

Country code

Enter the jurisdiction or country code related to the address. Use the corresponding ISO 3166-1 alpha-2 country code.

Street

Enter the street number related to the address.

Building identifier

Enter the building identifier related to the address.

Suite identifier

Enter the suite number related to the address.

Floor identifier

Enter the floor number related to the address.

District name

Enter the district name associated with the address.

Post office box (POB)

Enter the post office box related to the address.

Post code

Enter the postal code, zip code, or foreign code related to the address. For example, 90210 or 37027-5119 for a United States zip code.

City

Enter the city related to the address.

Country subentity

Enter the province, territory, state, or the foreign country subentity.

Address fix free

Enter any additional information following the fixed address elements (street, building identifier, etc.).

Address free

If you cannot distinguish the elements of the address information, you can enter it as a string rather than in fixed format. For example, 123 Fake St, Ottawa, ON, Canada, K0A0K0.

Canadian Nexus

Enter the same value reported in the <CanadianNexus> field that was entered under the <Platform Operator> section.

Fields for the financial information of the reportable seller entity

Use the following fields to give the financial information of the reportable seller entity.

Account number

Enter an account number where considerations are deposited or transferred to.

Account number type

Enter a description of the account number. For example, bank account or holding account.

Account holder name

Enter the name of the account holder if it is different from the reporting seller’s name.

Permanent establishments

This is a data element that is specific to the European Union, which provides information on any permanent establishment through which relevant activities are carried out by the reportable entity seller in the European Union. Indicate each respective European Union Member State where such a permanent establishment is located.

Other information

Enter any other details that are unique to the account holder.

Standard fields for the reportable seller individual

This section provides details about the information to be entered for reportable sellers that are individuals. It consists of the identity, relevant activities and document specification sections. If the reportable seller is an individual, the individual seller field should be completed, along with additional related fields. If the reportable seller is an entity, leave the following section blank.

Standard due diligence

Complete this field if the reporting platform operator is using CRA’s standard due diligence procedures outlined in the Guidance on the Reporting Rules for Digital Platform Operators. The standard due diligence procedures consist of identification information and financial information.

Individual seller

If the reportable seller is an individual, the individual seller field should be completed.

Residence country code

Indicate the jurisdiction of tax residence for the reportable individual seller using the corresponding ISO 3166-1 alpha-2 country code. Multiple country codes can be entered if there is more than one jurisdiction of tax residence. For example, if the reportable individual seller is a tax resident of the United Kingdom and France, you give two jurisdictions of residence – one for the United Kingdom and another one for France.

Taxpayer identification number (TIN)

Enter the TIN assigned to the reportable individual seller by their jurisdiction of tax residence. If the reportable individual seller has more than one TIN because the reportable individual seller has more than one jurisdiction of tax residence, list them all. For example, if the reportable individual seller is a tax resident of the United Kingdom and France, give two foreign TINs – one for the United Kingdom and another one for France. However, if it is a resident of Canada, enter the Canadian business number (BN) in this field.

If you do not give a TIN, enter a value in the No TIN Reason Code field, and enter “NOTIN” in this field.

Taxpayer identification number country code (<issuedBy>)

Enter the corresponding ISO 3166-1 alpha-2 country code to indicate the jurisdiction that issued the TIN, for example, CA for Canada. This must be repeated for each TIN entered in the preceding field. If there is no TIN, leave the Taxpayer Identification Number Country Code field blank.

No TIN reason code

If you do not enter a TIN, indicate the reason why using one of the following codes:

Unknown TIN (<unknown>)

If the TIN is not entered, set the unknown data element as true by entering a “1”.

Note

A penalty can apply for failing to provide a TIN, excluding the exceptions explained below.

A reportable seller’s TIN or business registration number is not required to be collected and reported by a reporting platform operator where the reportable seller’s jurisdiction of residence does not issue such numbers. A reportable seller’s TIN is also not required to be collected and reported if the reportable seller’s jurisdiction of residence does not require the collection of the TIN.

A business registration number is a number assigned to an entity when it is formed or registered to carry on business in a jurisdiction. For example, an incorporated business is assigned a corporation number upon incorporation. This number is distinct from a business number (or BN) that may be assigned to that entity for tax identification purposes, which could be their TIN. However, it is possible that in some jurisdictions the business registration number and TIN can be the same number.

Value added tax (VAT) identification number

If the reporting seller individual has their own VAT number, enter it in this field.

Name type

Indicate the type of name that is being reported using one of the following:

Preceding title

Enter the individual’s preceding title.

Title

Enter the individual’s title.

First name

Enter the individual’s first name.

If the reporting platform operator has no first name information for this individual, enter “NFN” (no first name) in this field and enter their last name in the Last Name field.

First name type

Describe the first name entered. For example, given name or family name.

Middle name

Enter the individual’s middle name.

Middle name type

Describe the middle name entered. For example, religious name or middle name.

Name prefix

Enter the prefix that comes before the name. For example, de, van, von.

Name prefix type

Describe the meaning of the name prefix. For example, gender identification or special prefix.

Last name

Enter the individual’s last name.

Last name type

Describe the last name entered. For example, family name or full name.

Generation identifier

Enter the individual’s generation identifier. For example, Jr., Sr., IV.

Suffix

Enter the suffix that comes after the individual’s name. For example, PhD, MBA.

General suffix

Enter the general suffix that comes after the individual’s name. For example, Esq., Esquire.

User name

Enter the name the reporting seller individual uses on the platform.

Account creation date

Enter the date the reporting seller individual created their account on the platform.

Fields for the address of the reportable seller individual

Use the following fields to give the address of the reportable seller individual.

Legal address type

Enter the legal address type using one of the following:

Country code

Enter the jurisdiction or country code related to the address. Use using the corresponding ISO 3166-1 alpha-2 country code.

Street

Enter the street number related to the address.

Building identifier

Enter the building identifier related to the address.

Suite identifier

Enter the suite number related to the address.

Floor identifier

Enter the floor number related to the address.

District name

Enter the district name related to the address.

Post office box (POB)

Enter the post office box related to the address.

Post code

Enter the postal code, zip code, or foreign code related to the address. For example, 90210 or 37027-5119 for a United States zip code.

City

Enter the city related to the address.

Country subentity

Enter the province, territory, state, or the foreign country subentity.

Address fix free

Enter any additional information following the fixed address elements (street, building identifier, etc.).

Address free

If you cannot distinguish the elements of the address information, enter it as a string rather than in fixed format. For example, 123 Fake St, Ottawa, ON, Canada, K0A0K0.

Birth date

Enter the individual’s date of birth in the following format: YYYY-MM-DD.

Fields for the financial information of the reportable seller individual

Use the following fields to give the financial information of the reportable seller individual.

Account number

Enter a financial account number the reportable seller deposits or transfers considerations to.

Account number type

Enter a description of the financial account. For example, bank account or holding account.

Account holder name

Enter the name of the financial account holder if it is different from the reporting seller’s name.

Other information

Enter any other details that are unique to the financial account holder.

Fields for the immovable property of the reportable seller individual

Use the following fields to identify relevant activities that a reportable seller provided regarding the rental of immovable property located in a reportable jurisdiction. The rental of immovable property includes both residential and commercial property and both short- and long-term rentals.

For example, a seller is a reportable seller for any reporting period if:

Property listing

Enter a value in this field if the reportable seller rents a property to someone else. You can enter multiple property listing values if the reportable seller rents more than one property listing.

Legal address type

Enter the legal address type using one of the following:

Country code

Enter the jurisdiction or country code related to the address. Use the corresponding ISO 3166-1 alpha 2 country code.

Street

Enter the street number related to the address.

Building identifier

Enter the building number related to the address.

Suite identifier

Enter the suite number related to the address.

Floor identifier

Enter the floor number related to the address.

District name

Enter the name of the district related to the address.

Post office box (POB)

Enter the post office box related to the address.

Post code

Enter the postal code, zip code, or foreign code related to the address. For example, 90210 or 37027-5119 for an American zip code.

City

Enter the city related to the address.

Country subentity

Enter the province, territory, state, or the foreign country subentity.

Address fix free

Enter any additional information following the fixed address elements (street, building identifier, etc.).

Address free

If you cannot distinguish the elements of the address, you can enter it as a string rather than in fixed format. For example, 123 Fake St, Ottawa, ON, Canada, K0A0K0.

Land registration number

Enter the land registration number (or equivalent) of the property that is being rented through the platform, if the number is available to the reporting platform operator. For example, the roll number, cadastral number, or property identifier.

Fields to identify the consideration of the reportable seller individual

Use the following fields to identify whether a reportable seller received consideration related to the relevant activities they provided.

Report the consideration for each fiscal quarter the reportable seller received consideration (paid or credited). Consideration is considered to be paid or credited to a reportable seller when it is paid or credited to an account the reportable seller specified.

The reporting platform operator must know or reasonably know the amount of consideration. Convert non-monetary consideration into Canadian dollars. Consideration could also be paid by someone other than the person receiving the service or goods.

Consideration must be reported in the currency it was paid or credited in. If the reportable seller was paid in more than one currency type (such as in both Canadian dollars and American dollars), the amount of consideration in each currency type must be reported separately. For example, if a reportable seller is receiving monthly rental payments and the consideration received from the tenant changes from Canadian dollars to Euros 6 months into the year, the reportable seller must report the consideration received from the tenant in Canadian dollars for the first 6 months and report the last 6 months in Euros because these would be the currencies the rent was paid in.

Q1 Consideration

Enter the consideration received in Q1.

Q1 Currency code

Enter the currency code the consideration was paid in Q1. For example, CAD, USD, or EUR. 

Q2 Consideration

Enter the consideration received in Q2.

Q2 Currency code

Enter the currency code the consideration was paid in Q2. For example, CAD, USD, or EUR. 

Q3 Consideration

Enter the consideration received in Q3.

Q3 Currency code

Enter the currency code the consideration was paid in Q3. For example, CAD, USD, or EUR. 

Q4 Consideration

Enter the consideration received in Q4.

Q4 Currency code

Enter the currency code the consideration was paid in Q4. For example, CAD, USD, or EUR. 

Fields to identify the number of activities of the reportable seller individual

Use the following fields to identify the number of activities a reportable seller has provided.

For relevant activities involving the rental of immovable property, provide the number of activities separately for each property listing.

Report the number of activities for each fiscal quarter that consideration was paid or credited to the reportable seller. As well, report the number of activities based on the date of payment or credit of the consideration.

Q1 Number of activities

Enter how many activities the reportable seller provided in Q1.

Q2 Number of activities

Enter how many activities the reportable seller provided in Q2.

Q3 Number of activities

Enter how many activities the reportable seller provided in Q3.

Q4 Number of activities

Enter how many activities the reportable seller provided in Q4.

Fields to identify the fees withheld for the reportable seller individual

Use the following fields to identify the fees a reporting platform operator has withheld for the reportable seller. Report the fees by fiscal quarter.

Q1 Fees

Enter the fees withheld from the reportable seller in Q1. 

Q1 Currency code

Enter the currency code the fees were paid in in Q1. For example, CAD, USD, or EUR. 

Q2 Fees

Enter the fees withheld from the reportable seller in Q2. 

Q2 Currency code

Enter the currency code the fees were paid in Q2. For example, CAD, USD, or EUR. 

Q3 Fees

Enter the fees withheld from the reportable seller in Q3. 

Q3 Currency code

Enter the currency code the fees were paid in Q3. For example, CAD, USD, or EUR. 

Q4 Fees

Enter the fees withheld from the reportable seller in Q4. 

Q4 Currency code

Enter the currency code the fees were paid in Q4. For example, CAD, USD, or EUR. 

Fields to identify the taxes withheld for a reportable seller individual

Use the following fields to identify the taxes that the reporting platform operator has withheld for a reportable seller. Report the taxes by fiscal quarter.

Q1 Taxes

Enter the taxes withheld from the reportable seller in Q1. 

Q1 Currency code

Enter the currency code the taxes were withheld in Q1. For example, CAD, USD, or EUR. 

Q2 Taxes

Enter the taxes withheld from the reportable seller in Q2. 

Q2 Currency code

Enter the currency code the taxes were withheld in Q2. For example, CAD, USD, or EUR. 

Q3 Taxes

Enter the taxes withheld from the reportable seller in Q3. 

Q3 Currency code

Enter the currency code the taxes were withheld in Q3. For example, CAD, USD, or EUR. 

Q4 Taxes

Enter the taxes withheld from the reportable seller in Q4. 

Q4 Currency code

Enter the currency code the taxes were withheld in Q4. For example, CAD, USD, or EUR. 

Fields to identify the property type of the reportable seller individual

Use the following codes to identify the type of property being rented for consideration by the reportable seller.

Other property type

If you use “DPI910” for the property type, enter a description of the property.

Rented days

Enter the total number of days the property was rented throughout the fiscal period. It is possible to exceed 365 days since certain property types can be listed more than once per day, for example, a time slot for a parking spot.

Fields to identify the personal services of the reportable seller individual

Use the following fields to identify which relevant activities the reportable seller provided involved personal services. A personal service is a service involving time- or task-based work that one or more individuals performed at the request of a user on a platform, unless the work is purely ancillary to the overall transaction.

An example of an ancillary service would be shipping goods purchased through an e-commerce platform.

Personal services can include:

A personal service can be provided on either a short-term or ad‑hoc basis, or can be a longer-term assignment.

Fields to identify the consideration of the reportable seller

Use the following fields to identify whether a reportable seller received consideration related to the relevant activities they provided.

Report the consideration for each fiscal quarter the reportable seller received consideration (paid or credited). Consideration is considered to be paid or credited to a reportable seller when it is paid or credited to an account the reportable seller specified.

The reporting platform operator must know or reasonably know the amount of consideration. Convert non-monetary consideration into Canadian dollars. Consideration could also be paid by someone other than the person receiving the service or goods.

Consideration must be reported in the currency it was paid or credited in. If the reportable seller was paid in more than one currency type (such as in both Canadian dollars and American dollars), the amount of consideration in each currency type must be reported separately. For example, if a reportable seller is receiving monthly rental payments and the consideration received from the tenant changes from Canadian dollars to Euros 6 months into the year, the reportable seller must report the consideration received from the tenant in Canadian dollars for the first 6 months and report the last 6 months in Euros because these would be the currencies the rent was paid in.

Q1 Consideration

Enter the consideration received in Q1.

Q1 Currency code

Enter the currency code the consideration was paid in Q1. For example, CAD, USD, or EUR. 

Q2 Consideration

Enter the consideration received in Q2.

Q2 Currency code

Enter the currency code the consideration was paid in Q2. For example, CAD, USD, or EUR. 

Q3 Consideration

Enter the consideration received in Q3.

Q3 Currency code

Enter the currency code the consideration was paid in Q3. For example, CAD, USD, or EUR. 

Q4 Consideration

Enter the consideration received in Q4.

Q4 Currency code

Enter the currency code the consideration was paid in Q4. For example, CAD, USD, or EUR. 

Fields to identify the number of activities of the reportable seller

Use the following fields to identify the number of activities a reportable seller has provided.

For relevant activities involving the rental of immovable property, provide the number of activities separately for each property listing.

Report the number of activities for each fiscal quarter that consideration was paid or credited to the reportable seller. As well, report the number of activities based on the date of payment or credit of the consideration.

Q1 Number of activities

Enter how many activities the reportable seller provided in Q1.

Q2 Number of activities

Enter how many activities the reportable seller provided in Q2.

Q3 Number of activities

Enter how many activities the reportable seller provided in Q3.

Q4 Number of activities

Enter how many activities the reportable seller provided in Q4.

Fields to identify the fees withheld for the reportable seller

Use the following fields to identify the fees a reporting platform operator has withheld for the reportable seller. Report the fees by fiscal quarter.

Q1 Fees

Enter the fees withheld from the reportable seller in Q1. 

Q1 Currency code

Enter the currency code the fees were paid in in Q1. For example, CAD, USD, or EUR. 

Q2 Fees

Enter the fees withheld from the reportable seller in Q2. 

Q2 Currency code

Enter the currency code the fees were paid in Q2. For example, CAD, USD, or EUR. 

Q3 Fees

Enter the fees withheld from the reportable seller in Q3. 

Q3 Currency code

Enter the currency code the fees were paid in Q3. For example, CAD, USD, or EUR. 

Q4 Fees

Enter the fees withheld from the reportable seller in Q4. 

Q4 Currency code

Enter the currency code the fees were paid in Q4. For example, CAD, USD, or EUR. 

Fields to identify the taxes withheld for a reportable seller

Use the following fields to identify the taxes that the reporting platform operator has withheld for a reportable seller. Report the taxes by fiscal quarter.

Q1 Taxes

Enter the taxes withheld from the reportable seller in Q1. 

Q1 Currency code

Enter the currency code the taxes were withheld in Q1. For example, CAD, USD, or EUR. 

Q2 Taxes

Enter the taxes withheld from the reportable seller in Q2. 

Q2 Currency code

Enter the currency code the taxes were withheld in Q2. For example, CAD, USD, or EUR. 

Q3 Taxes

Enter the taxes withheld from the reportable seller in Q3. 

Q3 Currency code

Enter the currency code the taxes were withheld in Q3. For example, CAD, USD, or EUR. 

Q4 Taxes

Enter the taxes withheld from the reportable seller in Q4. 

Q4 Currency code

Enter the currency code the taxes were withheld in Q4. For example, CAD, USD, or EUR. 

Fields to identify the sale of goods of the reportable seller

Use the following fields to identify relevant activities provided by a reportable seller involving the sale of goods.

Intangibles such as audiobooks and other digital content are not included as goods.

Fields to identify the consideration of the reportable seller

Use the following fields to identify whether a reportable seller received consideration related to the relevant activities they provided.

Report the consideration for each fiscal quarter the reportable seller received consideration (paid or credited). Consideration is considered to be paid or credited to a reportable seller when it is paid or credited to an account the reportable seller specified.

The reporting platform operator must know or reasonably know the amount of consideration. Convert non-monetary consideration into Canadian dollars. Consideration could also be paid by someone other than the person receiving the service or goods.

Consideration must be reported in the currency it was paid or credited in. If the reportable seller was paid in more than one currency type (such as in both Canadian dollars and American dollars), the amount of consideration in each currency type must be reported separately. For example, if a reportable seller is receiving monthly rental payments and the consideration received from the tenant changes from Canadian dollars to Euros 6 months into the year, the reportable seller must report the consideration received from the tenant in Canadian dollars for the first 6 months and report the last 6 months in Euros because these would be the currencies the rent was paid in.

Q1 Consideration

Enter the consideration received in Q1.

Q1 Currency code

Enter the currency code the consideration was paid in Q1. For example, CAD, USD, or EUR. 

Q2 Consideration

Enter the consideration received in Q2.

Q2 Currency code

Enter the currency code the consideration was paid in Q2. For example, CAD, USD, or EUR. 

Q3 Consideration

Enter the consideration received in Q3.

Q3 Currency code

Enter the currency code the consideration was paid in Q3. For example, CAD, USD, or EUR. 

Q4 Consideration

Enter the consideration received in Q4.

Q4 Currency code

Enter the currency code the consideration was paid in Q4. For example, CAD, USD, or EUR. 

Fields to identify the number of activities of the reportable seller

Use the following fields to identify the number of activities a reportable seller has provided.

For relevant activities involving the rental of immovable property, provide the number of activities separately for each property listing.

Report the number of activities for each fiscal quarter that consideration was paid or credited to the reportable seller. As well, report the number of activities based on the date of payment or credit of the consideration.

Q1 Number of activities

Enter how many activities the reportable seller provided in Q1.

Q2 Number of activities

Enter how many activities the reportable seller provided in Q2.

Q3 Number of activities

Enter how many activities the reportable seller provided in Q3.

Q4 Number of activities

Enter how many activities the reportable seller provided in Q4.

Fields to identify the fees withheld for the reportable seller

Use the following fields to identify the fees a reporting platform operator has withheld for the reportable seller. Report the fees by fiscal quarter.

Q1 Fees

Enter the fees withheld from the reportable seller in Q1. 

Q1 Currency code

Enter the currency code the fees were paid in in Q1. For example, CAD, USD, or EUR. 

Q2 Fees

Enter the fees withheld from the reportable seller in Q2. 

Q2 Currency code

Enter the currency code the fees were paid in Q2. For example, CAD, USD, or EUR. 

Q3 Fees

Enter the fees withheld from the reportable seller in Q3. 

Q3 Currency code

Enter the currency code the fees were paid in Q3. For example, CAD, USD, or EUR. 

Q4 Fees

Enter the fees withheld from the reportable seller in Q4. 

Q4 Currency code

Enter the currency code the fees were paid in Q4. For example, CAD, USD, or EUR. 

Fields to identify the taxes withheld for a reportable seller

Use the following fields to identify the taxes that the reporting platform operator has withheld for a reportable seller. Report the taxes by fiscal quarter.

Q1 Taxes

Enter the taxes withheld from the reportable seller in Q1. 

Q1 Currency code

Enter the currency code the taxes were withheld in Q1. For example, CAD, USD, or EUR. 

Q2 Taxes

Enter the taxes withheld from the reportable seller in Q2. 

Q2 Currency code

Enter the currency code the taxes were withheld in Q2. For example, CAD, USD, or EUR. 

Q3 Taxes

Enter the taxes withheld from the reportable seller in Q3. 

Q3 Currency code

Enter the currency code the taxes were withheld in Q3. For example, CAD, USD, or EUR. 

Q4 Taxes

Enter the taxes withheld from the reportable seller in Q4. 

Q4 Currency code

Enter the currency code the taxes were withheld in Q4. For example, CAD, USD, or EUR. 

Fields to identify the transportation rental by the reportable seller

Use the following fields to identify relevant activities provided by a reportable seller involving the rental of any mode of transportation.

Fields to identify the consideration of the reportable seller

Use the following fields to identify whether a reportable seller received consideration related to the relevant activities they provided.

Report the consideration for each fiscal quarter the reportable seller received consideration (paid or credited). Consideration is considered to be paid or credited to a reportable seller when it is paid or credited to an account the reportable seller specified.

The reporting platform operator must know or reasonably know the amount of consideration. Convert non-monetary consideration into Canadian dollars. Consideration could also be paid by someone other than the person receiving the service or goods.

Consideration must be reported in the currency it was paid or credited in. If the reportable seller was paid in more than one currency type (such as in both Canadian dollars and American dollars), the amount of consideration in each currency type must be reported separately. For example, if a reportable seller is receiving monthly rental payments and the consideration received from the tenant changes from Canadian dollars to Euros 6 months into the year, the reportable seller must report the consideration received from the tenant in Canadian dollars for the first 6 months and report the last 6 months in Euros because these would be the currencies the rent was paid in.

Q1 Consideration

Enter the consideration received in Q1.

Q1 Currency code

Enter the currency code the consideration was paid in Q1. For example, CAD, USD, or EUR. 

Q2 Consideration

Enter the consideration received in Q2.

Q2 Currency code

Enter the currency code the consideration was paid in Q2. For example, CAD, USD, or EUR. 

Q3 Consideration

Enter the consideration received in Q3.

Q3 Currency code

Enter the currency code the consideration was paid in Q3. For example, CAD, USD, or EUR. 

Q4 Consideration

Enter the consideration received in Q4.

Q4 Currency code

Enter the currency code the consideration was paid in Q4. For example, CAD, USD, or EUR. 

Fields to identify the number of activities of the reportable seller

Use the following fields to identify the number of activities a reportable seller has provided.

For relevant activities involving the rental of immovable property, provide the number of activities separately for each property listing.

Report the number of activities for each fiscal quarter that consideration was paid or credited to the reportable seller. As well, report the number of activities based on the date of payment or credit of the consideration.

Q1 Number of activities

Enter how many activities the reportable seller provided in Q1.

Q2 Number of activities

Enter how many activities the reportable seller provided in Q2.

Q3 Number of activities

Enter how many activities the reportable seller provided in Q3.

Q4 Number of activities

Enter how many activities the reportable seller provided in Q4.

Fields to identify the fees withheld for the reportable seller

Use the following fields to identify the fees a reporting platform operator has withheld for the reportable seller. Report the fees by fiscal quarter.

Q1 Fees

Enter the fees withheld from the reportable seller in Q1. 

Q1 Currency code

Enter the currency code the fees were paid in in Q1. For example, CAD, USD, or EUR. 

Q2 Fees

Enter the fees withheld from the reportable seller in Q2. 

Q2 Currency code

Enter the currency code the fees were paid in Q2. For example, CAD, USD, or EUR. 

Q3 Fees

Enter the fees withheld from the reportable seller in Q3. 

Q3 Currency code

Enter the currency code the fees were paid in Q3. For example, CAD, USD, or EUR. 

Q4 Fees

Enter the fees withheld from the reportable seller in Q4. 

Q4 Currency code

Enter the currency code the fees were paid in Q4. For example, CAD, USD, or EUR. 

Fields to identify the taxes withheld for the reportable seller

Use the following fields to identify the taxes that the reporting platform operator has withheld for a reportable seller. Report the taxes by fiscal quarter.

Q1 Taxes

Enter the taxes withheld from the reportable seller in Q1. 

Q1 Currency code

Enter the currency code the taxes were withheld in Q1. For example, CAD, USD, or EUR. 

Q2 Taxes

Enter the taxes withheld from the reportable seller in Q2. 

Q2 Currency code

Enter the currency code the taxes were withheld in Q2. For example, CAD, USD, or EUR. 

Q3 Taxes

Enter the taxes withheld from the reportable seller in Q3. 

Q3 Currency code

Enter the currency code the taxes were withheld in Q3. For example, CAD, USD, or EUR. 

Q4 Taxes

Enter the taxes withheld from the reportable seller in Q4. 

Q4 Currency code

Enter the currency code the taxes were withheld in Q4. For example, CAD, USD, or EUR. 

Fields for document specification

Use the following fields to identify if any corrections are required to the data elements.

Document type indicator

This element can be used for the following scenarios:

If “OECD2” or “OECD3” is used, enter the corrected document reference ID.

Document reference ID

Enter the unique document reference ID for the reporting platform operator in the format CAYYYY-BN15-2CHAR-UniqueID. The document reference ID is composed of the following pieces of information:

For example, CA2025-123456789RZ0001-SL-123456789 for reportable seller.

Corrected document reference ID

Use the corrected document reference ID if data is being corrected or deleted. Enter the document reference ID of the portion of the Part XX information return that is being corrected or deleted.

Correcting, deleting, or resending your return

After you file, you may realize that certain sections of the return need to be corrected.

In general, when a correction is made to the Part XX information return, the submission is considered corrected.

When a deletion is made to the return, the submission is considered deleted.

When the reportable seller information and/or other platform operator information is updated and there are no changes made to the reporting platform operator information, the return is considered resent.

Document type indicator

Indicate the type of return you are submitting using one of the following:

Document reference identifier

All reportable seller information in a return must have a unique document type indicator.

A new document reference identifier must be assigned for each reportable seller that is created, whether it is a new, corrected, or deleted return. The document reference identifier must be unique and can never be repeated. It must be in the format CAYYYY-BNRZ-2CHAR-UNIQUEID, where:

Example

The document reference identifier for a Canadian reporting platform operator with the BN 123456789RZ0001 filing reportable seller information for the 2024 tax year could be reported as CA2024-123456789RZ0001-000000001. Other reportable seller information would have a different sequence number.

Corrected document reference identifier for a reportable seller

Complete this field only when submitting corrected or deleted data. In the event that more than one original return has been filed, you must keep track of the document reference identifier. Enter the document reference identifier of the previously filed return that is being replaced in the Corrected Document Reference Identifier field.

The corrected document reference identifier must always target the latest version of the return, in the correct chain, that was successfully filed with the CRA. In this way, a chain of corrections can be handled as the new document reference identifier replaces the previous record version identified in the Corrected Document Reference Identifier field.

Do not target a deleted return when filing corrected or deleted returns since they are the last return in the chain of changes.

General instructions to avoid a rejected return when you make corrections

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