Filing information returns

On this page

• Customers
• Sellers
• Digital platform operators

Customers

If you are only buying goods or services using digital platforms (not selling or facilitating sales), the new rules do not apply to you. Your information will not be shared or reported under the rules.

Sellers

If you provide relevant activities through a digital platform, your role under the rules is complete once you have shared the requested information with your platform operator(s).

However, you may still have other tax obligations with the CRA.

For more information, refer to: Taxes and the platform economy

Digital platform operators

When to file

If you are a reporting platform operator, you must file your report for the previous calendar year by January 31.

The first filing deadline is January 31, 2025, for the 2024 calendar year.

How to file

1. Get a business number and an information returns RZ program account if you don’t already have one

   Obtain a business number and an information returns RZ program account prior to filing a Part XX – Reporting Rules for Digital Platform Operators Information Return for the first time. When registering for the RZ program account, select Compliance and Exchange as your type of account.

   Resident businesses can request both their business number and information returns RZ program account using Business Registration Online

   Non-resident businesses will need to use the Non-Resident Business Number and Account Registration Web Form to obtain their business number and information returns RZ program account.

   You will not be able to use the form RC1, Request for a Business Number and Certain Program Accounts to register for this type of program account.

2. How to tranfers files to the CRA

   The Part XX Information must be filed with the CRA in prescribed form using an extensible markup language (XML) Schema.

   What is an XML Schema

   An XML schema defines the building blocks of an .xml file. The schemas are in .xsd format.

   For more information about Part XX information return XML Schema, refer to: Part XX Information Return – Reporting Rules for Digital Platform Operators

3. Send the files

   To submit your Part XX information returns, you can use:

   Internet file transfer

   If you use commercial or in-house developed software, you will be able to create, print, and save your electronic information returns in XML format as original, amended, or fixed returns. Once you create, print, and save, use the Internet file transfer application to submit an XML file with a maximum file size of 150 MB.

   The way in which you file will be different based on if you are a resident in Canada or not:

   • Platforms resident in Canada will be able to file through My Business Account or their respective representatives can use Represent a Client to file on their behalf.
   • Platforms not resident in Canada will need to first obtain a Web Access Code in order to electronically file your return through the Internet file transfer service.