Part XX Information Return – Reporting Rules for Digital Platform Operators

You must include a T619, Electronic Transmittal record with your Part XX information return in order to create a complete submission. Please ensure your return contains only one <partxxbody>.

2026V2 - updated 2025-12-02

What’s new :

UserName and AccountCreateDate removed,
CanadianNexus removed from Sellers,
BN15 and ReportingYearEnd elements added to Reporting Platform Operator (RPO)

<PartXX>

<PartXXBody>

<PlatformOperator>

<ResCountryCode></ResCountryCode>
Residency Country Code
-Required, 2 alpha
-Based on ISO 3166-1 Alpha2 code list pertaining to tax residency (Ex. CA, GB, IE, US, etc.)

<TIN>
Tax Identification Number
-Required, maximum 200 alphanumeric (Ex. 123456789, 1234.56.789, 123.456.789)
Note: In the event there is no TIN to report, enter "NOTIN".

<issuedBy></issuedBy>
-2 alpha
-Provides country code based on ISO3166-1 Alpha-2 code list (Ex. CA, GB, IE, US, etc.); value is expected unless "NOTIN" is reported.

<unknown></unknown>
-1 numeric (Ex. 0,1)
-To be provided in the event "NOTIN" is reported
-The possible values are:
1 = True (if there is no TIN)
0 = False
Note: It is acceptable to enter 0 or 1, or true or false.

</TIN>

<IN>
Identification Number
-Maximum 200 alphanumeric
-Identification Number outside the scope of TIN; field is optional in the event no relevant identification number is available to be disclosed.

<issuedBy></issuedBy>
-2 alpha
-Provides country code based on ISO 3166-1 Alpha-2 list (Ex. CA, GB, IE, US, etc.); value is expected unless "NOTIN" is reported.

<INType></INType>
Description of the identification number being provided
-Maximum 5 alpha
-The possible values are:
IIN = Reporting of an Individual Identification Number;
LEI = Reporting of a Legal Entity Identifier;
EIN = Reporting of an Entity Identification Number;
BRN = Reporting of a Business Registration Number; or
Other = For other types

</IN>

<BN15></BN15>
-Required, 15 alphanumeric (ex. #########RZ####)
-Compliance and Exchange Program Account Type (BN15) of the Reporting Platform Operator

<ReportingYearEnd></ReportingYearEnd>
-Required, 8 numeric and hyphens in YYYY-MM-DD Format (Ex. 2025-12-31)
-Year end date of reporting year

<VAT></VAT>
Value Added Tax (VAT) number provided by Reporting Platform Operator (RPO) when available
-Maximum 200 alphanumeric

<Name></Name>
Legal Name of Entity
-Required, maximum 200 alphanumeric

<PlatformBusinessName></PlatformBusinessName>
Business name of Platform in respect of which the Reporting Platform Operator is reporting
-Maximum 200 alphanumeric
-Only to be completed when the Reporting Platform Operator is assuming the reporting on behalf of another Platform Operator. If the Platform Business Name is provided, then the OtherPlatformOperators/AssumedPlatformOperator section should also be completed.
Note: This element must not be used for Entity Sellers.

<Address>

<legalAddressType></legalAddressType>
-7 alphanumeric
-The possible values are:
OECD301 = Residential or Business
OECD302 = Residential
OECD303 = Business
OECD304 = Registered Office
OECD305 = Unspecified
Note: The address of the Reportable Platform Operator must represent the “Registered Office Address” if OECD304.

<CountryCode></CountryCode>
-Required, 2 alpha
-Based on ISO 3166-1 Alpha-2 code (Ex. CA, GB, IE, US)

<AddressFix>

<Street></Street>
-Maximum 200 alphanumeric

<BuildingIdentifier></BuildingIdentifier>
-Maximum 200 alphanumeric

<SuiteIdentifier></SuiteIdentifier>
-Maximum 200 alphanumeric

<FloorIdentifier></FloorIdentifier>
-Maximum 200 alphanumeric

<DistrictName></DistrictName>
-Maximum 200 alphanumeric

<POB></POB>
PO Box
-Maximum 200 alphanumeric

<PostCode></PostCode>
Postal Code
-Maximum 200 alphanumeric

<City></City>
-Required, maximum 200 alpha

<CountrySubentity></CountrySubentity>
-Maximum 200 alpha

</AddressFix>

<AddressFree></AddressFree>
-Maximum 4000 alphanumeric
-Reported if in the event address information is maintained in non-distinguishable elements

</Address>

<CanadianNexus></CanadianNexus>
-Maximum 7 alphanumeric
-To identify the reason the Reporting Platform Operator (RPO) is filing a Part XX with the CRA
- The possible values are:
CANNEX1 = The Reporting Platform Operator (RPO) is a resident in Canada for tax purposes,
CANNEX2 = The Reporting Platform Operator (RPO) is a resident of a participatory jurisdiction and is electing to file directly with Canada, or
CANNEX3 = The Reporting Platform Operator (RPO) is a resident of a non-participatory jurisdiction and is filing directly with Canada.

<AssumedReporting></AssumedReporting>
-Maximum 1 numeric
-The possible values are:
1 = True
0 = False
-Identify whether reporting Platform Operator is omitting seller reports as reporting obligations will be fulfilled by another platform; in the event the value = true, then additional details must be provided under “Other Platform Operator” section.
Note: It is only acceptable to enter 0 or 1.

<DocSpec>

<DocTypeIndic></DocTypeIndic>
Code to identify whether information is new, correction or deletion information.
-Required, 5 alphanumeric
-The possible values are:
OECD0 = Resent Data (for a return that has been previously filed but corrections are being made for the Reporting Platform Operator)
OECD1 = New Data (an original return being filed for the first time)
OECD2 = Corrected Data (for a return that has been previously filed but corrections are being made for only Seller(s) and the Reporting Platform Operator information remains the same)
OECD3 = Deletion of Data (for a return that was incorrectly filed and needs to be deleted in its entirety)
Note: when using OECD3 in this section, you must use OECD3 for all DocTypeIndic of sellers

<DocRefId></DocRefId>
-Required, maximum 32 alphanumeric plus 3 hyphens
Note: Unique key for Reporting Platform Operator, follows a specified format.
Format to be used: CAYYYY-BN15-2CHAR-UNIQUEID
Example: CA2024-123456789RZ0001-RP-123456789
CA = Sending Jurisdiction Country Code (Ex. CA for Canada)
YYYY = Taxation year (4 digit reporting period year)
BN15 = CRA account number (Ex. 123456789RZ0001, 15 digit BNRZ Compliance & Exchange account used by the RPO)
2CHAR =
RP: Reporting platform operator
Note: the 2CHAR will change when completing the DocRefId for Other Platform Operator or Seller(s)
UniqueID = Unique Identifier (9 digit)

<CorrDocRefId></CorrDocRefId>
-Maximum 200 alphanumeric
-To be used only for corrections or deletions
Note: Will be the DocRefId of the Reporting Platform Operator that is being corrected/deleted
Format to be used: CAYYYY-BN15-2CHAR-UNIQUEID
Example: CA2024-123456789RZ0001-RP-123456789
CA = Sending Jurisdiction Country Code (Ex. CA for Canada)
YYYY = Taxation year (4 digit reporting period year)
BN15 = CRA account number (Ex. 123456789RZ0001, 15 digit BNRZ Compliance & Exchange account used by the RPO)
2CHAR =
RP: Reporting platform operator
Note: the 2CHAR will change when completing the CorrDocRefId for Other Platform Operator or Seller(s)
UniqueID = Unique Identifier (9 digit)

</DocSpec>

</PlatformOperator>

<OtherPlatformOperators>

<AssumingPlatformOperator>
This element provides information about the Platform Operator assuming the reporting in the name of the Reporting Platform Operator, as identified in the Platform Operator element.

<ResCountryCode></ResCountryCode>
Residency Country Code
- 2 alpha
-Based on ISO 3166-1 Alpha-2 code list pertaining to tax residency (Ex. CA, GB, IE, US, etc.)

<TIN>
Tax Identification Number
-Required, maximum 200 alphanumeric (Ex. 123456789, 1234.56.789, 123.456.789)
Note: In the event there is no TIN to report, enter "NOTIN".

<issuedBy></issuedBy>
-2 alpha
-Provides country code based on ISO 3166-1 Alpha-2 code list (Ex. CA, GB, IE, US, etc.); value is expected unless "NOTIN" is reported.

</TIN>

<Name></Name>
Legal Name of Entity
-Required, maximum 200 alphanumeric

<Address>

<legalAddressType></legalAddressType>
-Maximum 7 alphanumeric
-The possible values are:
OECD301 = residential or business,
OECD302 = residential,
OECD303 = business,
OECD304 = registered office, or
OECD305 = unspecified
Note: The address of the Reportable Platform Operator must represent the “Registered Office Address” if OECD304.

<CountryCode></CountryCode>
-Required, 2 alpha
-Based on ISO 3166-1 Alpha-2 code list (Ex. CA, GB, IE, US)

<AddressFix>

<Street></Street>
-Maximum 200 alphanumeric

<BuildingIdentifier></BuildingIdentifier>
-Maximum 200 alphanumeric

<SuiteIdentifier></SuiteIdentifier>
-Maximum 200 alphanumeric

<FloorIdentifier></FloorIdentifier>
-Maximum 200 alphanumeric

<DistrictName></DistrictName>
-Maximum 200 alphanumeric

<POB></POB>
PO Box
-Maximum 200 alphanumeric

<PostCode></PostCode>
Postal Code
-Maximum 200 alphanumeric

<City></City>
-Required, maximum 200 alpha

<CountrySubentity></CountrySubentity>
-Maximum 200 alpha

</AddressFix>

<AddressFree></AddressFree>
-Maximum 4000 alphanumeric
-Reported if in the event address information is maintained in non-distinguishable elements

</Address>

<DocSpec>

<DocRefId></DocRefId>
-Required, maximum 32 alphanumeric plus 3 hyphens
Note: Unique key for Other Platform Operator, follows a specified format.
Format to be used: CAYYYY-BN15-2CHAR-UNIQUEID
Example: CA2024-123456789RZ0001-OP-123456789
CA = Sending Jurisdiction Country Code (Ex. CA for Canada)
YYYY = Taxation year (4 digit reporting period year)
BN15 = CRA account number (Ex. 123456789RZ0001, 15 digit BNRZ Compliance & Exchange account used by the RPO)
2CHAR =
OP: Other (assuming/assumed) Platform Operator
Note: the 2CHAR will change when completing the DocRefId for Reporting Platform Operator or Seller(s)
UniqueID = Unique Identifier (9 digit)

<CorrDocRefId></CorrDocRefId>
-Maximum 200 alphanumeric
-To be used only for corrections or deletions
Note: Will be the DocRefId of the Other Platform Operator that is being corrected/deleted.
Format to be used: CAYYYY-BN15-2CHAR-UNIQUEID
Example: CA2024-123456789RZ0001-OP-123456789
CA = Sending Jurisdiction Country Code (Ex. CA for Canada)
YYYY = Taxation year (4 digit reporting period year)
BN15 = CRA account number (Ex. 123456789RZ0001, 15 digit BNRZ Compliance & Exchange account used by the RPO)
2CHAR =
OP: Other (assuming/assumed) Platform Operator
Note: The 2CHAR will change when completing the CorrDocRefId for Reporting Platform Operator or Seller(s)
UniqueID = Unique Identifier (9 digit)

</DocSpec>

</AssumingPlatformOperator>

<AssumedPlatformOperator>

<ResCountryCode></ResCountryCode>
Residency Country Code
-Required, 2 alpha
-Based on ISO 3166-1 Alpha-2 code list pertaining to tax residency (Ex. CA, GB, IE, US, etc.)

<TIN>
Tax Identification Number
-Required, maximum 200 alphanumeric (Ex. 123456789, 1234.56.789, 123.456.789)
Note: In the event there is no TIN to report, enter "NOTIN".

<issuedBy></issuedBy>
-2 alpha
-Provides country code based on ISO 3166-1 Alpha-2 code list (Ex. CA, GB, IE, US, etc.); value is expected unless "NOTIN" is reported

</TIN>

<Name></Name>
Legal Name of Entity
-Required, maximum 200 alphanumeric

<Address>

<CountryCode></CountryCode>
-Required, 2 alpha
-Based on ISO 3166-1 Alpha 2 standard (Ex. CA, GB, IE, US)

<AddressFix>

<Street></Street>
-Maximum 200 alphanumeric

<BuildingIdentifier></BuildingIdentifier>
-Maximum 200 alphanumeric

<SuiteIdentifier></SuiteIdentifier>
-Maximum 200 alphanumeric

<FloorIdentifier></FloorIdentifier>
-Maximum 200 alphanumeric

<DistrictName></DistrictName>
-Maximum 200 alphanumeric

<POB></POB>
PO Box
-Maximum 200 alphanumeric

<PostCode></PostCode>
Postal Code
-Maximum 200 alphanumeric

<City></City>
-Required, maximum 200 alpha

<CountrySubentity></CountrySubentity>
-Maximum 200 alpha

</AddressFix>

<AddressFree></AddressFree>
-Maximum 4000 alphanumeric
-Reported if in the event address information is maintained in non-distinguishable elements

</Address>

<DocSpec>

<DocTypeIndic></DocTypeIndic>
Code to identify whether information is new, correction or deletion information.
-Required, 5 alphanumeric
-The possible values are:
OECD0 = Resent Data (for a return that has been previously filed but corrections are being made for the Reporting Platform Operator)OECD1 = New Data (an original return being filed for the first time)
OECD2 = Corrected Data (for a return that has been previously filed but corrections are being made for only Seller(s) and the Reporting Platform Operator information remains the same)
OECD3 = Deletion of Data (for a return that was incorrectly filed and needs to be deleted in its entirety)

<CorrDocRefId></CorrDocRefId>
-Maximum 32 alphanumeric plus 3 hyphens
-To be used only for corrections or deletions
Note: Will be the DocRefId of the Other Platform Operator that is being corrected/deleted.
Format to be used: CAYYYY-BN15-2CHAR-UNIQUEID
Example: CA2024-123456789RZ0001-OP-123456789
CA = Sending Jurisdiction Country Code (Ex. CA for Canada)
YYYY = Taxation year (4 digit reporting period year)
BN15 = CRA account number (Ex. 123456789RZ0001, 15 digit BNRZ Compliance & Exchange account used by the RPO)
2CHAR =
OP: Other (assuming/assumed) Platform Operator
Note: The 2CHAR will change when completing the CorrDocRefId for Reporting Platform Operator or Seller(s)
UniqueID = Unique Identifier (9 digit)

</DocSpec>

</AssumedPlatformOperator>

</OtherPlatformOperators>

<ReportableSeller>

<Identity>

<EntitySeller>

<EntitySellerID>

<ResCountryCode></ResCountryCode>
Residency Country Code
-Required, 2 alpha
-Based on ISO 3166-1 Alpha-2 code list pertaining to tax residency (Ex. CA, GB, IE, US, etc.)

<TIN>
Tax Identification Number
-Required, maximum 200 alphanumeric (Ex. 123456789, 1234.56.789, 123.456.789)
Note: In the event there is no TIN to report, enter "NOTIN".

<issuedBy></issuedBy>
-2 alpha
-Provides country code based on ISO 3166-1 Alpha-2 code list (Ex. CA, GB, IE, US, etc.); value is expected unless "NOTIN" is reported.

</TIN>

<NoTINReason></NoTINReason>
-1 numeric
-The possible values are:
1 = Resident of jurisdiction which does not provide TINs
2 = Seller has applied for a TIN and has yet to receive it from their jurisdiction of residence
3 = Seller has been contacted to provide a TIN but has not responded
4 = Other reason

<issuedBy></issuedBy>
-2 alpha
-Provides country code based on ISO 3166-1 Alpha-2 code list (Ex. CA, GB, IE, US, etc.); value is expected unless "NOTIN" is reported.

</IN>

<VAT></VAT>
Value Added Tax (VAT) number provided by Reporting Platform Operator (RPO) when available
-Maximum 200 alphanumeric

<Name></Name>
Legal Name of Entity
-Required, maximum 200 alphanumeric

<Address>

<CountryCode></CountryCode>
-Required, 2 alpha
-Based on ISO 3166-1 Alpha-2 code list (Ex. CA, GB, IE, US)

<AddressFix>

<Street></Street>
-Maximum 200 alphanumeric

<BuildingIdentifier></BuildingIdentifier>
-Maximum 200 alphanumeric

<SuiteIdentifier></SuiteIdentifier>
-Maximum 200 alphanumeric

<FloorIdentifier></FloorIdentifier>
-Maximum 200 alphanumeric

<DistrictName></DistrictName>
-Maximum 200 alphanumeric

<POB></POB>
PO Box
-Maximum 200 alphanumeric

<PostCode></PostCode>
Postal Code
-Maximum 200 alphanumeric

<City></City>
-Required, maximum 200 character

<CountrySubentity></CountrySubentity>
-Maximum 200 alpha

</AddressFix>

<AddressFree></AddressFree>
-Maximum 4000 alphanumeric
-Reported if in the event address information is maintained in non-distinguishable elements

</Address>

</EntSellerID>

<FinancialIdentifier>

<Identifier></Identifier>
-Required, maximum 200 alphanumeric

<AccountNumberType></AccountNumberType>
-Maximum 200 alphanumeric
Note: Optional, to provide a description of the identifier provided

<AccountHolderName></AccountHolderName>
-Maximum 200 alphanumeric
Name of the account holder in the event it differs from the reporting seller

<OtherInfo></OtherInfo>
-Maximum 400 alphanumeric
To provide details unique to the account holder

</FinancialIdentifier>

</EntitySeller>

<IndividualSeller>

<IndSellerID>

<ResCountryCode></ResCountryCode>
Residency Country Code
-Required, 2 alpha
-Based on ISO 3166-1 Alpha-2 code list pertaining to tax residency (Ex. CA, GB, IE, US, etc.)

<TIN>
Tax Identification Number
-Required, maximum 200 alphanumeric (Ex. 123456789, 1234.56.789, 123.456.789)
Note: In the event there is no TIN to report, enter "NOTIN".

<issuedBy></issuedBy>
-2 alpha
-Provides country code based on ISO 3166-1 Alpha-2 code list (Ex. CA, GB, IE, US, etc.); value is expected unless "NOTIN" is reported.

</TIN>

<VAT></VAT>
Value Added Tax (VAT) number provided by Reporting Platform Operator (RPO) when available
-Maximum 200 alphanumeric

<Name>

<NameType></NameType>
-Maximum 7 alphanumeric
-Preset code list to identify legal name, alias, AKA, etc.
The possible values are;
OECD201 = SMF, Alias or Other
OECD202 = Individual
OECD203 = Alias
OECD204 = Nickname
OECD205 = AKA (Also Known As)
OECD206 = DBA (Doing Business As)
OECD207 = Legal Name
OECD208 = Name at Birth

<PrecedingTitle></PrecedingTitle>
-Maximum 200 alphanumeric (Ex. Hon, Dr, Prof)

<Title></Title>
-Maximum 200 alphanumeric (Ex. Hon, Dr, Prof)

<FirstName></FirstName>
-Required, maximum 200 alphanumeric
Note: In the event no complete first name is available, then NFN (No First Name) will be reported and applicable name information will be found in the subsequent "Last Name" field.

<FirstNameType></FirstNameType>
-Free text field to describe the type of name (Ex. Given name, family name)

<MiddleName></MiddleName>
-Maximum 200 alphanumeric

<MiddleNameType></MiddleNameType>
-Free text field to describe the type of name (Ex. Christian name, middle name)

<NamePrefix></NamePrefix>
-Maximum 200 alphanumeric (Ex. Mr, Ms, Mrs)

<NamePrefixType></NamePrefixType>
-Free text field to describe the type of name (Ex. Gender Ident, Special Prefix)

<LastName></LastName>
-Required, maximum 200 alphanumeric
Note: Field can include any prefix or suffix legally used by the individual.

<LastNameType></LastNameType>
-Free text field to describe the type of name (Ex. Family name, full name)

<GenerationIdentifier></GenerationIdentifier>
-Maximum 200 alphanumeric (Ex. Jr, Sr, the 4th, IV)

<Suffix></Suffix>
-Maximum 200 alphanumeric (Ex. PhD, BA (Hons), PharmD)

<GeneralSuffix></GeneralSuffix>
-Maximum 200 alphanumeric (Ex. Esq., Esquire)

</Name>

<Address>

<legalAddressType></legalAddressType>
-Maximum 7 alphanumeric
-The possible values are:
OECD301 = Residential or business,
OECD302 = Residential,
OECD303 = Business,
OECD304 = Registered office, or
OECD305 = Unspecified
Note: The address of the Reportable Platform Operator must represent the “Registered Office Address” if OECD304.

<CountryCode></CountryCode>
-Required, 2 alpha
-Based on ISO 3166-1 Alpha-2 code list (Ex. CA, GB, IE, US)

<AddressFix>

<Street></Street>
-Maximum 200 alphanumeric

<BuildingIdentifier></BuildingIdentifier>
-Maximum 200 alphanumeric

<SuiteIdentifier></SuiteIdentifier>
-Maximum 200 alphanumeric

<FloorIdentifier></FloorIdentifier>

<DistrictName></DistrictName>
-Maximum 200 alphanumeric

<POB></POB>
PO Box
-Maximum 200 alphanumeric

<PostCode></PostCode>
Postal Code
-Maximum 200 alphanumeric

<City></City>
-Required, maximum 200 character

<CountrySubentity></CountrySubentity>
-Maximum 200 alpha

</AddressFix>

<AddressFree></AddressFree>
-Maximum 4000 alphanumeric
-Reported if in the event address information is maintained in non-distinguishable elements

</Address>

<BirthInfo>

<BirthDate></BirthDate>
-Required, 8 numeric with hyphens in the following format: YYYY-MM-DD (Ex. 1999-01-18)
Note: The Birth Date must be a valid date after January 1, 1901 (ex. 1901-01-02 or later)

</BirthInfo>

</IndSellerID>

<FinancialIdentifier>

<Identifier></Identifier>
-Required, if available, maximum 200 alphanumeric

<AccountNumberType></AccountNumberType>
-Maximum 200 alphanumeric
-Optional, to provide a description of the identifier provided

<AccountHolderName></AccountHolderName>
-Maximum 200 alphanumeric
-Name of the account holder in the event it differs from the reporting seller

<OtherInfo></OtherInfo>
-Maximum 400 alphanumeric
-To provide details unique to the account holder

</FinancialIdentifier>

</IndividualSeller>

</Identity>

<RelevantActivities>

<ImmovableProperty>

<PropertyListing>

<Address>

<CountryCode></CountryCode>
-Required, 2 character
-Based on ISO 3166-1 Alpha-2 code list (Ex. CA, GB, IE, US, etc.)

<AddressFix>

<Street></Street>
-Maximum 200 alphanumeric

<BuildingIdentifier></BuildingIdentifier>
-Maximum 200 alphanumeric

<SuiteIdentifier></SuiteIdentifier>
-Maximum 200 alphanumeric

<FloorIdentifier></FloorIdentifier>
-Maximum 200 alphanumeric

<DistrictName></DistrictName>
-Maximum 200 alphanumeric

<POB></POB>
PO Box
-Maximum 200 alphanumeric

<PostCode></PostCode>
Postal Code
-Maximum 200 alphanumeric

<City></City>
-Required, maximum 200 character

<CountrySubentity></CountrySubentity>
-Maximum 200 character

</AddressFix>

<AddressFree></AddressFree>
-Maximum 4000 alphanumeric
-Reported if in the event address information is maintained in non-distinguishable elements

</Address>

<LandRegistrationNumber></LandRegistrationNumber>
-Maximum 200 alphanumeric
-If available to Platform Operator (PO), they must submit the land registration number or equivalent of the property being rented through their platform (such as roll number, cadastral number, property identifier)

<Consideration>
Note: Consideration received by a Reportable Seller in relation to the Relevant Activities provided, reported by fiscal quarter.
For Relevant Activities involving the rental of immovable property, the Consideration information must be provided separately with respect to each Property Listing.

<ConsQ1></ConsQ1>
-Required, 15 numeric (whole numbers, no decimals Ex. 1000)
-Consideration received by a Reportable Seller in the first quarter.

<currCode></currCode>
-Required, 3 alpha
-Currency code consideration was paid in.
-Based on the ISO 4217 Alpha-3 code list (Ex. CAD, USD, EUR)

<ConsQ2></ConsQ2>
-Required, 15 numeric (whole numbers, no decimals. Ex. 1000)
-Consideration received by a Reportable Seller in the second quarter.

<currCode></currCode>
-Required, 3 alpha
-Currency code consideration was paid in.
-Based on the ISO 4217 Alpha-3 code list (Ex. CAD, USD, EUR)

<ConsQ3></ConsQ3>
-Required, 15 numeric (whole numbers, no decimals Ex. 1000)
-Consideration received by a Reportable Seller in the third quarter.

<currCode></currCode>
-Required, 3 alpha
-Currency code consideration was paid in.
-Based on the ISO 4217 Alpha-3 code list (Ex. CAD, USD, EUR)

<ConsQ4></ConsQ4>
-Required, 15 numeric (whole numbers, no decimals Ex. 1000)
-Consideration received by a Reportable Seller in the fourth quarter.

<currCode></currCode>
-Required, 3 alpha
-Currency code consideration was paid in.
-Based on the ISO 4217 Alpha-3 code list (Ex. CAD, USD, EUR)

</Consideration>

<NumberOfActivities>
Note: Number of activities provided by the seller reporter by fiscal quarter.

<NumbQ1></NumbQ1>
-Required, maximum 15 numeric
-Number of Relevant Activities provided by a Reportable Seller in the first quarter of the calendar year.

<NumbQ2></NumbQ2>
-Required, maximum 15 numeric
-Number of Relevant Activities provided by a Reportable Seller in the second quarter of the calendar year.

<NumbQ3></NumbQ3>
-Required, maximum 15 numeric
-Number of Relevant Activities provided by a Reportable Seller in the third quarter of the calendar year.

<NumbQ4></NumbQ4>
-Required, maximum 15 numeric
-Number of Relevant Activities provided by a Reportable Seller in the fourth quarter of the calendar year.

</NumberOfActivities>

<Fees>
Note: Fees or commissions withheld by the Platform from the Reportable Seller reported by fiscal quarter.

<FeesQ1></FeesQ1>
-Required, 15 numeric (whole numbers, no decimals Ex. 1000)
-Fees and commissions withheld in respect of a Reportable Seller in the first quarter of the calendar year.

<currCode></currCode>
-Required, 3 alpha
-Currency code fees were paid in.
-Based on the ISO 4217 Alpha-3 code list (Ex. CAD, USD, EUR)

<FeesQ2></FeesQ2>
-Required, 15 numeric (whole numbers, no decimals Ex. 1000)
-Fees and commissions withheld in respect of a Reportable Seller in the second quarter of the calendar year.

<currCode></currCode>
-Required, 3 alpha
-Currency code fees were paid in.
-Based on the ISO 4217 Alpha-3 code list (Ex. CAD, USD, EUR)

<FeesQ3></FeesQ3>
-Required, 15 numeric (whole numbers, no decimals Ex. 1000)
-Fees and commissions withheld in respect of a Reportable Seller in the third quarter of the calendar year.

<currCode></currCode>
-Required, 3 alpha
-Currency code fees were paid in.
-Based on the ISO 4217 Alpha-3 code list (Ex. CAD, USD, EUR)

<FeesQ4></FeesQ4>
-Required, 15 numeric (whole numbers, no decimals. Ex. 1000)
-Fees and commissions withheld in respect of a Reportable Seller in the fourth quarter of the calendar year.

<currCode></currCode>
-Required, 3 alpha
-Currency code fees were paid in.
-Based on the ISO 4217 Alpha-3 code list (Ex. CAD, USD, EUR)

</Fees>

<Taxes>
Note: All taxes withheld by the platform in respect to a reportable seller reported by fiscal quarter.

<TaxQ1></TaxQ1>
-Required, 15 numeric (whole numbers, no decimals Ex. 1000)
-Taxes withheld in respect of a Reportable Seller in the first quarter of the calendar year.

<currCode></currCode>
-Required, 3 alpha
-Currency code taxes were withheld in.
-Based on the ISO 4217 Alpha-3 code list (Ex. CAD, USD, EUR)

<TaxQ2></TaxQ2>
-Required, 15 numeric (whole numbers, no decimals Ex. 1000)
-Taxes withheld in respect of a Reportable Seller in the second quarter of the calendar year.

<currCode></currCode>
-Required, 3 alpha
-Currency code taxes were withheld in.
-Based on the ISO 4217 Alpha-3 code list (Ex. CAD, USD, EUR)

<TaxQ3></TaxQ3>
-Required, 15 numeric (whole numbers, no decimals Ex. 1000)
-Taxes withheld in respect of a Reportable Seller in the third quarter of the calendar year.

<currCode></currCode>
-Required, 3 alpha
-Currency code taxes were withheld in.
-Based on the ISO 4217 Alpha-3 code list (Ex. CAD, USD, EUR)

<TaxQ4></TaxQ4>
-Required, 15 numeric (whole numbers, no decimals Ex. 1000)
-Taxes withheld in respect of a Reportable Seller in the fourth quarter of the calendar year.

<currCode></currCode>
-Required, 3 alpha
-Currency code taxes were withheld in.
-Based on the ISO 4217 Alpha-3 code list (Ex. CAD, USD, EUR)

</Taxes>

<PropertyType></PropertyType>
Type of property being rented for consideration
-6 alphanumeric
-The possible values are:
DPI901 = Office
DPI902 = Hotel room
DPI903 = Bed & Breakfast room
DPI904 = House
DPI905 = Apartment
DPI906 = Mobile home
DPI907 = Campground
DPI908 = Boat
DPI909 = Parking space
DPI910 = Other

<OtherPropertyType></OtherPropertyType>
-Maximum 200 alphanumeric
-In the event “DPI910” is selected as Property Type, this field must provide a description of the property type. (Ex. Caravan, fruit stand, busking spot, etc.)

<RentedDays></RentedDays>
-Maximum 4 numeric
-Total number of days the property was rented throughout the fiscal period.

Note: It is possible to exceed 365/366 as certain property types can be listed more than once per day. (Ex. timeslot for a parking slot)

</PropertyListing>

</ImmovableProperty>

<PersonalServices>

<Consideration>
Note: Consideration received by a Reportable Seller in relation to the Relevant Activities provided, reported by fiscal quarter.

<ConsQ1></ConsQ1>
-Required, 15 numeric (whole numbers, no decimals Ex. 1000)
-Consideration received by a Reportable Seller in the first quarter of the calendar year.

<currCode></currCode>
-Required, 3 alpha
-Currency code consideration was paid in.
-Based on the ISO 4217 Alpha-3 code list (Ex. CAD, USD, EUR)

<ConsQ2></ConsQ2>
-Required, 15 numeric (whole numbers, no decimals Ex. 1000)
-Consideration received by a Reportable Seller in the second quarter of the calendar year.

<currCode></currCode>
-Required, 3 alpha
-Currency code consideration was paid in.
-Based on the ISO 4217 Alpha-3 code list (Ex. CAD, USD, EUR)

<ConsQ3></ConsQ3>
-Required, 15 numeric (whole numbers, no decimals Ex. 1000)
-Consideration received by a Reportable Seller in the third quarter of the calendar year.

<currCode></currCode>
-Required, 3 alpha
-Currency code consideration was paid in.
-Based on the ISO 4217 Alpha-3 code list (Ex. CAD, USD, EUR)

<ConsQ4></ConsQ4>
-Required, 15 numeric (whole numbers, no decimals Ex. 1000)
-Consideration received by a Reportable Seller in the fourth quarter of the calendar year.

<currCode></currCode>
-Required, 3 alpha
-Currency code consideration was paid in.
-Based on the ISO 4217 Alpha-3 code list (Ex. CAD, USD, EUR)

</Consideration>

<NumberofActivities>
Note: Number of activities provided by the seller reporter by fiscal quarter.

<NumbQ1></NumbQ1>
-Required, maximum 15 numeric
-Number of Relevant Activities provided by a Reportable Seller in the first quarter of the calendar year.

<NumbQ2></NumbQ2>
-Required, maximum 15 numeric
-Number of Relevant Activities provided by a Reportable Seller in the second quarter of the calendar year.

<NumbQ3></NumbQ3>
-Required, maximum 15 numeric
-Number of Relevant Activities provided by a Reportable Seller in the third quarter of the calendar year.

<NumbQ4></NumbQ4>
-Required, maximum 15 numeric
-Number of Relevant Activities provided by a Reportable Seller in the fourth quarter of the calendar year.

</NumberofActivities>
<Fees>
Note: Fees or commissions withheld by the Platform from the Reportable Seller reported by fiscal quarter.

<FeesQ1></FeesQ1>
-Required, 15 numeric (whole numbers, no decimals Ex. 1000)
-Fees and commissions withheld in respect of a Reportable Seller in the first quarter of the calendar year.

<currCode></currCode>
-Required, 3 alpha
-Currency code fees were paid in.
-Based on the ISO 4217 Alpha-3 code list (Ex. CAD, USD, EUR)

<FeesQ2></FeesQ2>
-Required, 15 numeric (whole numbers, no decimals Ex. 1000)
-Fees and commissions withheld in respect of a Reportable Seller in the second quarter of the calendar year.

<currCode></currCode>
-Required, 3 alpha
-Currency code fees were paid in.
-Based on the ISO 4217 Alpha-3 code list (Ex. CAD, USD, EUR)

<FeesQ3></FeesQ3>
-Required, 15 numeric (whole numbers, no decimals Ex. 1000)
-Fees and commissions withheld in respect of a Reportable Seller in the third quarter of the calendar year.

<currCode></currCode>
-Required, 3 alpha
-Currency code fees were paid in.
-Based on the ISO 4217 Alpha-3 code list (Ex. CAD, USD, EUR)

<FeesQ4></FeesQ4>
-Required, 15 numeric (whole numbers, no decimals Ex. 1000)
-Fees and commissions withheld in respect of a Reportable Seller in the fourth quarter of the calendar year.