List of partner jurisdictions

For the purposes of Part XX, a partner jurisdiction is a jurisdiction that has implemented the OECD’s Model Reporting Rules for Digital Platforms (MRDP) and has an agreement in effect to exchange information with Canada. In Canada, the legislation implementing the OECD’s MRDP is known as the Reporting Rules for Digital Platform Operators under Part XX of the Income Tax Act.

In order for the CRA to automatically exchange information reported under the MRPD with other jurisdictions, Canada has submitted its list of intended partners to the OECD. Participating jurisdictions must also notify the OECD of their intention to exchange information reported under the MRDP with Canada. When Canada and another jurisdiction list each other and the relevant legislation is in effect, then the partnership is in effect and can be added to the list of partner jurisdictions published on this page.

For a list of participating jurisdictions intending to exchange information pursuant to the Multilateral Competent Authority Agreement on Income Derived through Digital Platforms, refer to this document from the OECD’s website. All signatories that are not already listed as a partner jurisdiction are potential partner jurisdictions. Available financial account information is expected to be provided with respect to the jurisdictions noted below, unless otherwise specified.

This annex will be updated as additional partner jurisdictions are confirmed.