Part XIX Information Return – International Exchange of Information on Financial Accounts

 

Common Reporting Standard (CRS)

 

Definitions

Required: The tag and a value must be provided, otherwise the XML schema will be rejected. 

Tags not identified as "Required" are optional tags, i.e., the financial institution (FI) should include the information. However, if the FI cannot obtain this information by the time of filing, the tag can be left blank or can be omitted.

Further details for all data elements including how to make changes are available at  Completing Part XIX information return slips and summary.

<Return>
<PartXIX>
<PartXIXSlip>

<DocumentSpecification>

<DocumentTypeCode></DocumentTypeCode>
- Required, 1 alpha
- Indicate the type of data being sent:
- O = Original
- A = Amendment
- C = Cancel
- F = Fix

- Note:  1 - An original return cannot contain an amended, cancelled or fix slip.
2 - An amended return cannot contain an original or fix slip.
3 - An amended return can contain only amended slips or only cancelled slips, not a mix.
4 - A fix return (with fixed records) is used only following cancelled records due to a change to:

  • the number of Residence Country Codes for an individual, organisation or controlling person(s);
  • the values of Residence Country Codes for an individual, organisation or controlling person(s); or
  • the number of controlling persons.

5 - A fix return can contain only “Fix” Document Type Codes.

 

<DocumentReferenceIdentifier></DocumentReferenceIdentifier>
- Required, 34 characters
- Enter the Document Reference Identifier of the slip that is being created.

- Note: A new Document Reference Identifier must be assigned for each new slip whether it is an original, amended, cancelled or fixed. Each slip must have its own unique Document Reference Identifier, therefore a Document Reference Identifier can never be repeated.

Format to be used: CA-YY-BNRZ-SL-SEQ#
Example: CA-18-123456789RZ0001-SL-123456789
CA = Canada
YY = Taxation year
BNRZ = The reporting FI’s RZ program account number, used at the summary level (15 alphanumeric)
SL = Identifies that this Document Reference Identifier is for a slip
SEQ# = Sequence number of 9 digits, created by the filer.


<CorrectedDocumentReferenceIdentifier></CorrectedDocumentReferenceIdentifier>
- 34 characters (same format as the Document Reference Identifier)
- Enter the Document Reference Identifier of the slip previously filed with the CRA that is being amended, cancelled or fixed, if applicable.

- Note: This identifier must always refer to the latest slip (Document Reference Identifier) that was successfully filed with the CRA. It will be used to identify the slip that is being replaced.

Format to be used: CA-YY-BNRZ-SL-SEQ#
Example: CA-18-123456789RZ0001-SL-123456789
CA = Canada
YY = Taxation year
BNRZ = The reporting FI’s RZ program account number, used at the summary level (15 alphanumeric)
SL = Identifies that this Document Reference Identifier is for a slip
SEQ# = Sequence number of 9 digits, created by the filer.

</DocumentSpecification>


<ClientAccountNumber>

<AccountNumber></AccountNumber>
- Required, 30 characters
- Enter the account number used by the FI to identify the account. If the FI does not have an account number, then provide the functional equivalent unique identifier used by the FI to identify the account.
- If there is no account numbering system, enter “NANUM” for no account number.

For example, the account number may be:
i) the account number of a custodial account or depository account;
ii) the code (ISIN or other) related to a debt or equity interest (if not held in a custodial account); or
iii) the identification code of a cash value insurance contract or annuity contract.


<AccountNumberType></AccountNumberType>
- 7 alphanumeric
- Enter the account number type. The possible values are:
• OECD601 – IBAN – International Bank Account Number (follows a known structure)
• OECD602 – OBAN – Other Bank Account Number
• OECD603 – ISIN – International Securities Information Number (follows a known structure)
• OECD604 – OSIN – Other Securities Information Number
• OECD605 – Other – Any other type of account number e.g., insurance contract


<UndocumentedAccount></UndocumentedAccount>
- Required, 1 alpha
- Indicate whether or not the account is undocumented.
- Enter “Y”, if it is an undocumented account.
- Otherwise, enter “N”.

- Note: If you enter “Y” to indicate that the account is undocumented and you do not have the residence country of the pre-existing individual account holder, enter “CA” for Canada as a default value in the account holder’s Residence Country Code tag.


<ClosedAccount></ClosedAccount>
- Required, 1 alpha
- Indicate whether or not the account was closed during the year.
- Enter “Y”, if it is a closed account.
- Otherwise, enter “N”.

- Note: When “Y” is entered, the value in the Account Balance Amount must be zero.


<DormantAccount></DormantAccount>
- Required, 1 alpha
- Indicate whether or not the account is dormant.
- Enter “Y”, if it is a dormant account.
- Otherwise, enter “N”.

</ClientAccountNumber>


<AccountHolder>

- Note: Based on the value entered for the Account Holder Type Code below (1 or 3), complete the information/tags for either an individual or an entity/organization, but NOT both.

<AccountHolderTypeCode></AccountHolderTypeCode>
- Required, 1 numeric
- 1 if the account holder is an individual.
- 3 if the account holder is not a natural person, i.e., is an entity, organization, corporation, association, institution, etc.


<Individual>

<ResidenceAndTINInformation>
- Note
: The information within the tag < ResidenceAndTINInformation > is repeatable up to 5 times if more than one Residence Country Code need to be reported.


<ResidenceCountryCode></ResidenceCountryCode>
- Required, 2 alpha
- Enter the ISO 3166-1 alpha 2 country code to indicate the tax jurisdiction of the individual.
- Each occurrence entered must match the foreign Taxpayer Identification Number (TIN) Issue Country Code, if applicable.

- Note: If you do not have the residence country and you have entered “Y” in the Undocumented Account tag, enter “CA” for Canada as a default value in the Residence Country Code.


<IndividualTINInformation>
Individual Taxpayer Identification Number Information

- Note: For each occurrence where you need to include information within the tag <IndividualTINInformation>, complete either the <IndividualTIN> tags (TIN and TINIssueCountryCode) or the <NoTINReasonCode> tag, but not both.

<IndividualTIN>

<TIN></TIN>
Taxpayer Identification Number
- Required, up to 30 characters
- Enter the foreign Taxpayer Identification Number used in the receiving tax jurisdiction of the individual account holder.
-If a TIN is not entered, a value in the No TIN Reason Code tag must be entered.

<TINIssueCountryCode></TINIssueCountryCode>
Taxpayer Identification Number Issue Country Code
- 2 alpha
- Enter the ISO 3166-1 alpha 2 country code to indicate the jurisdiction that issued the Individual Taxpayer Identification Number.
- This tag should be completed for each Individual TIN entered in the preceding tag. However, if the TIN Issue Country Code is not available, omit the tag.

</IndividualTIN>

Or

<NoTINReasonCode></NoTINReasonCode>
- Required, 1 numeric
- Enter the reason why the TIN is not provided. The possible reasons are:
1 – The account holder will apply or has applied for a TIN but has not yet received it.
2 – The account holder’s jurisdiction of tax residence does not issue TINs to its residents.
3 – Other reason.

</IndividualTINInformation>

</ResidenceAndTINInformation>

<IndividualIdentificationNumber></IndividualIdentificationNumber>
- 9 numeric
- Enter the Canadian Taxpayer Identification Number: the Social Insurance Number (SIN) or the Individual Tax Number (ITN) of the account holder, if applicable.


<AccountHolderName>

<IndividualNameType></IndividualNameType>
- 7 alphanumeric
- Enter the qualifier to indicate the type of a particular name. The possible values are:
• OECD202 = individual
• OECD203 = alias
• OECD204 = nick name
• OECD205 = also known as
• OECD207 = legal
• OECD208 = at birth


<FirstName></FirstName>
- Required, 30 characters
- Enter the first name of the individual. If the FI does not have the first name information for the Account Holder, enter “NFN” (for No First Name).


<MiddleName></MiddleName>
- 30 characters
- Enter the middle name of the individual.


<LastName></LastName>
- Required, 30 characters
- Enter the last name of the individual.

</AccountHolderName>


<AccountHolderBirthInformation>

- Enter the year, month and day of birth of the individual.

<Year></Year>
- Required, 4 numeric
- Enter the year of birth in the format YYYY.


<Month></Month>
- Required, 2 numeric
- Enter the month of birth in the format MM.


<Day></Day>
- Required, 2 numeric
- Enter the day of birth in the format DD.

</AccountHolderBirthInformation>

</Individual>


<Organization>

<ResidenceAndTINInformation>

- Note: The information within the tag < ResidenceAndTINInformation > is repeatable up to 5 times if more than one Residence Country Code need to be reported.

<ResidenceCountryCode></ResidenceCountryCode>
- Required, 2 alpha
- Enter the ISO 3166-1 alpha 2 country code to indicate the tax jurisdiction of the organization.
- Each occurrence entered must match the TIN Issue Country Code, if applicable.


<OrganizationTINInformation>

- Note: For each occurrence where you need to include information within the tag <OrganizationTINInformation> complete either the < OrganizationTIN> tags (TIN, TINIssueCountryCode, and TINType) or the <NoTINReasonCode> tag, but not both.

<OrganizationTIN>

<TIN></TIN>
Taxpayer Identification Number
- Required, up to 30 characters
- Enter the foreign Taxpayer Identification Number used in the receiving tax jurisdiction of the organization account holder.
- If a TIN is not entered, a value in No TIN Reason Code must be entered.


<TINIssueCountryCode></TINIssueCountryCode>
Taxpayer Identification Number Issue Country Code
- 2 alpha
- Enter the ISO 3166-1 alpha 2 country code to indicate the jurisdiction that issued the organization Taxpayer Identification Number.
- This tag should be completed for each Organization TIN entered in the preceding tag. However, if the TIN Issue Country Code is not available, omit the tag.


<TINType></ TINType>
- 20 characters
- This tag defines the type of taxpayer identification number being sent. E.g: FIN (Fiscal identification number), TIN (Tax identification number), BIN (Business identification number) etc…

</OrganizationTIN>

Or

<NoTINReasonCode></NoTINReasonCode>
- Required, 1 numeric
- Enter the reason why the TIN is not provided. The possible reasons are:
1 – The account holder will apply or has applied for a TIN but has not yet received it.
2 –The account holder’s jurisdiction of tax residence does not issue TINs to its residents.
3 – Other reason.

</OrganizationTINInformation>

</ResidenceAndTINInformation>


<BusinessNumber></BusinessNumber>

- 15 alphanumeric
- Enter the Canadian Taxpayer Identification Number: the Business Number (BN) or Trust Account Number of the entity/organization account holder, if applicable.


<AccountHolderName>

<OrganizationNameType></OrganizationNameType>
- 7 alphanumeric
- This is a qualifier to indicate the type of a particular name. The possible values are:
• OECD206 = does business as
• OECD207 = legal


<NameLine1Text></NameLine1Text>
Organization Account Holder Name - Line 1
- Required, 35 characters
- First line for the name of the entity/organization account holder (corporation, association or institution). If “&” is used in the name area, enter as “&amp;”.


<NameLine2Text></NameLine2Text>
Organization Account Holder Name - Line 2
- 35 characters
- Second line for the name of the entity/organization account holder (corporation, association or institution). If “&” is used in the name area, enter as “&amp;”.

</AccountHolderName>


<OrganizationAccountHolderTypeCode></OrganizationAccountHolderTypeCode>

- Required, 6 alphanumeric
- Enter one of the following codes to identify the Organization Account Holder Type:

• CRS101 = Passive Non-Financial Entity (NFE) with one or more controlling persons who are Reportable Persons. If selected, you must complete the information in the “Controlling Person” tags.
• CRS102 = CRS Reportable Person (Active NFE). If selected, do not include the “Controlling Person” tags.
• CRS103 = Passive Non-Financial Entity that is a CRS Reportable Person. If selected, do not include the “Controlling Person” tags.

Example 1
• An account held by a passive NFE with one or more controlling person(s) that is a reportable person must be reported using CRS101. Where the passive NFE is also a reportable person with one or more controlling person(s) that is a reportable person, the account must also be reported using CRS101.
Example 2
• An account held by an active NFE that is a reportable person must be reported using CRS102.
Example 3
• An account held by a passive NFE that is a reportable person with no controlling persons that are reportable persons must be reported using CRS103.


<ControllingPerson>

- Note: The Controlling Person tags can be repeated as needed for each controlling person who is a reportable person.

<ResidenceAndTINInformation>

- Note: The information within the tag <ResidenceAndTINInformation> is repeatable up to 5 times if more than one Residence Country Code need to be reported.

<ResidenceCountryCode></ResidenceCountryCode>
- Required, 2 alpha
- Enter the ISO 3166-1 alpha 2 country code to indicate the tax jurisdiction of the controlling person.
- Each occurrence entered must match the TIN Issue Country Code, if applicable.

<IndividualTINInformation>

- Note: For each occurrence where you need to include information within the tag <IndividualTINInformation>, complete either the <IndividualTIN> tags (TIN and TINIssueCountryCode) or the <NoTINReasonCode> tag, but not both.

<IndividualTIN>

<TIN></TIN>
Taxpayer Identification Number
- Required, up to 30 characters
- Enter the foreign Taxpayer Identification Number used in the receiving tax jurisdiction of the controlling person.
- If TIN is not entered, a value in No TIN Reason Code must be entered.


<TINIssueCountryCode></TINIssueCountryCode>

Taxpayer Identification Number Issue Country Code
- 2 alpha
- Enter the ISO 3166-1 alpha 2 country code to indicate the jurisdiction that issued the Individual Taxpayer Identification Number.
- This tag should be completed for each TIN entered in the preceding tag. However, if the TIN Issue Country Code is not available, omit the tag.

</IndividualTIN>

Or

<NoTINReasonCode></NoTINReasonCode>
- Required, 1 numeric
- Enter the reason why the TIN is not provided. The possible reasons are:
1 – The controlling person will apply or has applied for a TIN but has not yet received it.
2 – The controlling person’s jurisdiction of tax residence does not issue TINs to its residents.
3 – Other reason.

</IndividualTINInformation>

</ResidenceAndTINInformation>


<IndividualIdentificationNumber></IndividualIdentificationNumber>

- 9 numeric
- Enter the Canadian Taxpayer Identification Number: the Social Insurance Number (SIN) or the Individual Tax Number (ITN) of the controlling person, if applicable.


<ControllingPersonName>

<IndividualNameType></IndividualNameType>
- 7 alphanumeric
- Enter the qualifier to indicate the type of a particular name. The possible values are:
• OECD202 = individual
• OECD203 = alias
• OECD204 = nick name
• OECD205 = also known as
• OECD207 = legal
• OECD208 = at birth


<FirstName></FirstName>
- Required, 30 characters
- Enter the first name of the controlling person. If the FI does not have the first name information for the controlling person, enter “NFN” (for No First Name).


<MiddleName></MiddleName>

- 30 characters
- Enter the middle name of the controlling person.


<LastName></LastName>
- Required, 30 characters
- Enter the last name of the controlling person.

</ControllingPersonName>


<ControllingPersonAddress>


<Address>

- Note: The information within the tag <Address> is repeatable up to 5 times as needed. For each occurrence, complete the following 7 tags as applicable.

<AddressType></AddressType>
- 7 alphanumeric
- Indicate the legal character of the controlling person’s address (residential, business etc.).
- The possible values are:
• OECD301 = residential or business
• OECD302 = residential
• OECD303 = business
• OECD304 = registered office
• OECD305 = unspecified


<AddressLine1Text></AddressLine1Text>
Controlling Person Address – Line 1
- 30 characters
- Enter the address: number of the building, street name, suite number, floor number, district name (commonly referred to as sector or part of the city) and post office box number.
- Note: postal code, city, province/territory/state/foreign country subentity and country code are to be completed in their respective tags.


<AddressLine2Text></AddressLine2Text>
Controlling Person Address – Line 2
- 30 characters
- Enter the remaining address information from Line 1 if more space is needed.


<CityName></CityName>
- Required, 28 characters
- Enter the name of the city of the controlling person.


<CountrySubentity></CountrySubentity>
- 30 characters
- Enter the province, territory, state or foreign country subdivision of the controlling person.


<CountryCode></CountryCode>

- Required, 2 alpha
- Enter the ISO 3166–1 alpha 2 country code associated with the controlling person’s address.


<PostCode></PostCode>
- 12 characters
- Enter the postal code or equivalent for the controlling person.

</Address>

</ControllingPersonAddress>


<ControllingPersonBirthInformation>

- Enter the year, month and day of birth of the controlling person.

<Year></Year>
- Required, 4 numeric
- Enter the year of birth in the format YYYY.


<Month></Month>

- Required, 2 numeric
- Enter the month of birth in the format MM.


<Day></Day>
- Required, 2 numeric
- Enter the day of birth in the format DD.

</ControllingPersonBirthInformation>


<ControllingPersonType></ControllingPersonType>

- Required, 6 alphanumeric
- Enter one of the following codes to describe the controlling person type:
• CRS801 = Direct owner of a corporation or other legal person
• CRS802 = Indirect owner of a corporation or other legal person (through an intermediary)
• CRS803 = Director or senior official of a corporation or other legal person
• CRS804 = Settlor of a trust
• CRS805 = Trustee of a trust
• CRS806 = Protector of a trust
• CRS807 = Beneficiary of a trust
• CRS808 = Other controlling person of a trust
• CRS809 = Equivalent to a settlor of a legal arrangement other than a trust (e.g., partnership)
• CRS810 = Equivalent to a trustee of a legal arrangement other than a trust (e.g., partnership)
• CRS811 = Equivalent to a protector of a legal arrangement other than a trust (e.g., partnership)
• CRS812 = Equivalent to a beneficiary of a legal arrangement other than a trust (e.g., partnership)
• CRS813 = Other controlling person of a legal arrangement other than a trust (e.g., partnership)

</ControllingPerson>


</Organization>


<AccountHolderAddress>


<Address>

- Note: The information within the tag <Address> is repeatable up to 5 times as needed. For each occurrence, complete the following 7 tags as applicable.


<AddressType></AddressType>

- 7 alphanumeric
- Indicate the legal character of the address (residential, business etc.).
- The possible values are:
• OECD301 = residential or business
• OECD302 = residential
• OECD303 = business
• OECD304 = registered office
• OECD305 = unspecified


<AddressLine1Text></AddressLine1Text>

Account Holder Address – Line 1
- 30 characters
- Enter the address: number of the building, street name, suite number, floor number, district name (commonly referred to as sector or part of the city) and post office box number.
- Note: postal code, city, province/territory/state/foreign country subentity and country code are to be completed in their respective tags.


<AddressLine2Text></AddressLine2Text>
Account Holder Address – Line 2
- 30 characters
- Enter the remaining address information from Line 1 if more space is needed.


<CityName></CityName>
- Required, 28 characters
- Enter the name of the city of the account holder.


<CountrySubentity></CountrySubentity>
- 30 characters
- Enter the province, territory, state or foreign country subentity of the account holder.


<CountryCode></CountryCode>
- Required, 2 alpha
- Enter the ISO 3166–1 alpha 2 country code associated with the account holder’s address.


<PostCode></PostCode>
- 12 characters
- Enter the postal code or equivalent for the account holder.

</Address>

</AccountHolderAddress>

</AccountHolder>


<AccountBalanceAmount></AccountBalanceAmount>

- Required, 15 numeric
- Enter the account balance or value of the reported account (up to 13 digits for dollars, plus a decimal point and 2 digits for cents). Example: one hundred thousand dollars would be entered as “100000.00”.

- Note: The comma and the space, between the thousands and the hundreds place, are not accepted. This applies to all financial amounts.

- Note: When “Y” is entered in the closedaccount tag, the value in the Account Balance Amount must be zero.

<AccountBalanceCurrencyTypeCode></AccountBalanceCurrencyTypeCode>
- Required, 3 alpha
- Enter the ISO 4217 alpha 3 currency code.


<Payment>

- Note: This parent tag <Payment> is repeatable, and must be entered for each payment type if more than one payment type needs to be reported. It can be repeated up to 4 times, one for each payment type.

<PaymentType></PaymentType>
- Required, 6 alphanumeric
- Select the applicable code to identify the payment type. Specific payment types are:

  • CRS501 = Dividends
  • CRS502 = Interest
  • CRS503 = Gross Proceeds/Redemptions
  • CRS504 = Other – Common Reporting Standard (example: other income generated with respect to the assets held in the account)

<PaymentAmount></PaymentAmount>
- Required, 13 numeric
- Enter the amount of the payment (up to 11 digits for dollars, plus a decimal point and 2 digits for cents).


<CurrencyTypeCode></CurrencyTypeCode>
- Required, 3 alpha
- Enter the ISO 4217 alpha 3 currency code.

</Payment>

</PARTXIXSlip>

<PARTXIXSummary>

<FilerAccountNumber></FilerAccountNumber>
- Required, 15 alphanumeric composed of: the 9 digits business number, the program identifier RZ, 4 digits program account reference number (example: 000000000RZ0000)
- Enter the reporting FI’s information returns program account number (BN RZ) for Part XIX information returns (that is, the BN for the T5 group program account, as per Information returns program account
- Enter the BN RZ of the fund manager if you are filing for a mutual fund trust that has no BNRZ.
- Notes:
- If you do not have a BN RZ program account, or you are unsure of what it is, contact our business enquiries line at 1 800 959 5525 to get one.
- Do not enter the BN RZ program account of a service provider in this tag. Service provider information should be included in the T619, if applicable.

<SummaryReportTypeCode></SummaryReportTypeCode>
- Required, 1 alpha
- Indicate the type of data being sent:
- O = Original
- A = Amendment
- F = Fix

- Note:  1 - An original return cannot contain an amended, cancelled or fix slip.
2 - An amended return cannot contain an original or fix slip.
3 - An amended return can contain only amended slips or cancelled slips, not a mix.
4 - A fix return (with fix records) is to be used only following cancelled records due to a change to:

  • the number of Residence Country Codes for an individual, organisation or controlling person(s);
  • the values of Residence Country Codes for an individual, organisation or controlling person(s); or
  • the number of controlling persons.

5 - A fix return can contain only “Fix” Document Type Codes.

<PartXIXTypeCode></PartXIXTypeCode>
- Required, 3 alpha
- Enter “CRS”.


<TaxationYear></TaxationYear>

- Required, 4 numeric
- Enter the tax year (example: 2019).


<FilerContact>
- Note: Enter the information of the person to contact for the reporting FI.

<ContactName></ContactName>
- Required, 22 characters
- Enter the contact’s name for this return: contact's first name followed by surname. Omit titles such as Mr., Mrs., etc.


<ContactPhoneAreaCode></ContactPhoneAreaCode>

- Required, 3 numeric
- Enter the contact’s telephone area code.


<ContactPhoneNumber></ContactPhoneNumber>

- Required, 3 numeric with a (-), followed by 4 numeric
- Enter the contact’s telephone number.


<ContactPhoneExtensionNumber></ContactPhoneExtensionNumber>

- 7 numeric
- Enter the contact’s telephone extension number.


<ContactEmailAddress></ContactEmailAddress>
- Required, 60 characters
- Enter the contact’s email address. This tag is repeatable up to 5 times.
- Note: We will use this or these email addresses to alert you that the CRA has received a notification from the receiving jurisdiction for missing or invalid record information. You would then download the list of notification of errors from the CRA’s My Business Account (or Represent a Client) and correct as per instructions available at After you file.

</FilerContact>


<ReportingFinancialInstitution>

Note: The applicable “Reporting Financial Institution” tags must always be completed.

<DocumentSpecification>

<DocumentTypeCode></DocumentTypeCode>
- Required, 1 alpha
- Indicate the type of data being sent:
- O = Original
- A = Amendment
- C = Cancel
- R = Resend
- F = Fix

- Notes:    1 - An original return cannot contain an amended, cancelled or fixed Document type code for the reporting FI record.
2 - An amended return cannot contain an original or fixed Document type code for the reporting FI record.
3 - An amended return can contain:
-an amended Document type code for the reporting FI record if there is a change being made to the reporting FI information, or
- a Resend Document type code for the reporting FI record if there is no change being made to the FI information that was previously sent. In this case, include the reporting FI elements with the same Document Reference Identifier that was previously sent without any Corrected Document Reference Identifier.
4 - An amended return can contain a cancel Document type code for the reporting FI record only when all slips of the reporting FI’s targeted return have been successfully cancelled.
5 - A fix return (with fixed records) is to be used only following cancelled records due to a change to:

  • the number of Residence Country Codes for an individual, organisation or controlling person(s);
  • the values of Residence Country Codes for an individual, organisation or controlling person(s); or
  • the number of controlling persons.

6 - A fix return can contain only “Fix” Document type codes.

 

<DocumentReferenceIdentifier></DocumentReferenceIdentifier>
- Required, 34 characters
- Enter the Document Reference Identifier of the record that is being created to report the information of the reporting FI.

- Notes: 1 - A new Document Reference Identifier must be assigned for each record, whether it is an original, amended, cancelled or fixed.
2 - To ensure its uniqueness, the sequential number cannot be reused in the same tax year for the same BNRZ.

Format to be used: CA-YY-BNRZ-FI-SEQ#
Example: CA-18-123456789RZ0001-FI-123456789
CA = Canada
YY = Taxation year
BNRZ = The reporting FI’s RZ program account number, used at the summary level (15 alphanumeric)
FI = Identifies that this Document Reference Identifier is for a reporting FI.
SEQ# = Sequence number of 9 digits, created by the filer.


<CorrectedDocumentReferenceIdentifier></CorrectedDocumentReferenceIdentifier>

- 34 characters (same format as for the Document Reference Identifier)
- Enter the Document Reference Identifier of the previously filed record (for the reporting FI) that is being amended cancelled or fixed, if applicable.

- Note: This identifier must always refer to the latest record (Document Reference Identifier) that was successfully filed with the CRA. It will be used to identify the reporting FI record that is being replaced.

Format to be used: CA-YY-BNRZ-FI-SEQ#
Example: CA-18-123456789RZ0001-FI-123456789
CA = Canada
YY = Taxation year
BNRZ = The reporting FI’s RZ program account number, used at the summary level (15 alphanumeric)
FI = Identifies that this Document Reference Identifier is for a reporting financial institution.
SEQ# = Sequence number of 9 digits, created by the filer.

</DocumentSpecification>


<ResidenceCountryCode></ResidenceCountryCode>

- 2 alpha
- Enter the ISO 3166-1 alpha 2 country code “CA” (for Canada) to indicate the country of residence of the reporting FI.

<IdentificationNumber></IdentificationNumber>
- Required, 15 characters
- Enter the BN RZ of the reporting FI (this will be the same as the filer account number), or;
- Where a trust fund does not have a BN RZ, enter the trust account number (e.g., T12345678). In that case, the trust fund manager filing for these trusts would enter their BN RZ in the Filer account number tag.
- Do not enter a BN RZ of a service provider in this tag. Service provider information would be included in the T619, if applicable.


<INIssueCountryCode></INIssueCountryCode>
Identification Number Issue Country Code
- 2 alpha
- Enter the ISO 3166-1 alpha 2 country code “CA” (for Canada) to indicate the country that issued the reporting FI’s Identification Number.


<INType></INType>
- 20 characters
- This tag defines the type of identification number being sent (e.g., Business Number, Trust account number).


<ReportingFinancialInstitutionName>

<ReportingFINameType></ReportingFINameType>
- 7 characters
- This is a qualifier to indicate the type of a particular name. The possible values are:
• OECD206 = does business as
• OECD207 = legal


<NameLine1Text></NameLine1Text>

Reporting Financial Institution Name - Line 1
- Required, 35 characters
- Enter the name of the reporting financial institution.


<NameLine2Text></NameLine2Text>
Reporting Financial Institution Name - Line 2
- 35 characters
- Enter the remaining name information of the reporting FI from Line 1 if more space is needed.

</ReportingFinancialInstitutionName>


<ReportingFinancialInstitutionAddress>


<Address>

<AddressType></AddressType>
- 7 alphanumeric
- Indicate the legal character of the address (residential, business etc.).
- The possible values are:
• OECD301 = residential or business
• OECD302 = residential
• OECD303 = business
• OECD304 = registered office
• OECD305 = unspecified


<AddressLine1Text></AddressLine1Text>

Reporting FI Address – Line 1
- 30 characters
- Enter the address: number of the building, street name, suite number, floor number, district name (commonly referred to as sector or part of the city) and post office box number.
- Note: postal code, city, province/territory and country code are to be completed in their respective tags.


<AddressLine2Text></AddressLine2Text>

Reporting FI Address – Line 2
- 30 characters
- Enter the remaining address information from Line 1 if more space is needed.


<CityName></CityName>
- Required, 28 characters
- Enter the name of the city in which the reporting FI is located.


<CountrySubentity></CountrySubentity>
- 30 characters
- Enter the province or territory in which the reporting FI is located.


<CountryCode></CountryCode>
- Required, 2 alpha
- Enter the ISO 3166-1 alpha 2 country code “CA” (for Canada) to indicate the country of residence of the reporting FI.

<PostCode></PostCode>
- 12 characters
- Enter the postal code for the reporting FI.

</Address>

</ReportingFinancialInstitutionAddress>

</ReportingFinancialInstitution>


<TotalSlipCount></TotalSlipCount>

- Required, 7 numeric
- Enter the total number of slips associated with this summary.


<TotalAccountBalanceAmount></TotalAccountBalanceAmount>

- Required, 15 numeric
- Enter the total account balance in dollars and cents (up to 13 digits for dollars, plus a decimal point and 2 digits for cents). It is the sum of the amounts in the Account balance amount tag reported on all the slips associated with this summary regardless of the currency of each slip.
Example: one hundred thousand dollars would be entered as 100000.00.

- Note: The comma and the space, between the thousands and the hundreds place, are not accepted. This applies to all financial amounts.


<TotalPayment>

- Note: This parent tag <TotalPayment> is repeatable, and must be entered for each payment type if more than one total payment type needs to be reported. This tag can be repeated up to 4 times.

<PaymentType></PaymentType>
- Required, 6 alphanumeric
- Enter the applicable code to identify the payment type. Specific payment types are:

  • CRS501 = Dividends
  • CRS502 = Interest
  • CRS503 = Gross Proceeds/Redemptions
  • CRS504 = Other – Common Reporting Standard (example: other income generated with respect to the assets held in the account)

<TotalPaymentAmount></TotalPaymentAmount>
- Required, 15 numeric
- Enter the total accumulated amount of each type of payment, as reported on the slips filed with this summary (up to 13 digits for dollars, plus a decimal point and 2 digits for cents).

</TotalPayment>

</PartXIXSummary>

</PartXIX>
</Return>

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