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.
2025V3 - updated 2024-12-23
What’s new : No changes
<PartXX>
<PartXXBody>
<PlatformOperator>
<ResCountryCode></ResCountryCode>
Residency Country Code
-Required, 2 alpha
-Based on ISO 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 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 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>
<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
-Maximum 200 alphanumeric
-In respect of which the Reporting Platform Operator is reporting.
Note: This element must not be used for Entity Sellers.
<UserName></UserName>
User name of seller on the platform
- Maximum 200 alphanumeric
Note: Enter “NO USER NAME” if no user name to report
<AccountCreateDate></AccountCreateDate>
Date the seller created their account
- 10 numeric with hyphens (Ex: 2022-01-18)
Note: Enter 1900-01-01 if no date to report
<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 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>
<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, 1 to 5 alphanumeric
-The possible values are:
OECD0 = Resent Data
OECD1 = New Data
OECD2 = Corrected Data
OECD3 = Deletion of Data
<DocRefID></DocRefID>
-Required, maximum 200 alphanumeric
Note: Unique key for Platform Operator, Other Platform Operator or Seller. Follows a specified format.
Format to be used: CAYYYY-BN15-2CHAR-UNIQUEID
Example: CA2024-123456789RZ0001-SL-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 used by the RPO)
2CHAR = One of the following
RP: Reporting platform operator
OP: Other (assuming/assumed) platform operator
SL: Seller slip
UniqueID = Unique Identifier (9 digit)
<CorrDocRefID></CorrDocRefID>
-Maximum 200 alphanumeric
-To be used only for corrections or deletions
Note: Will contain the DocRefID of the Platform Operator, Other Platform Operator or Seller to be corrected/deleted.
Format to be used: CAYYYY-BN15-2CHAR-UNIQUEID
Example: CA2024-123456789RZ0001-SL-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 used by the RPO)
2CHAR = One of the following
RP: Reporting platform operator
OP: Other (assuming/assumed) platform operator
SL: Seller slip
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 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 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>
<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 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, 1 to 5 alphanumeric
-The possible values are:
OECD0 = Resent Data
OECD1 = New Data
OECD2 = Corrected Data
OECD3 = Deletion of Data
<DocRefID></DocRefID>
-Required, maximum 200 alphanumeric
Note: Unique key for Platform Operator, Other Platform Operator or Seller. Follows a specified format.
Format to be used: CAYYYY-BN15-2CHAR-UNIQUEID
Example: CA2024-123456789RZ0001-SL-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 used by the RPO)
2CHAR = One of the following
RP: Reporting platform operator
OP: Other (assuming/assumed) platform operator
SL: Seller slip
UniqueID = Unique Identifier (9 digit)
<CorrDocRefID></CorrDocRefID>
-Maximum 200 alphanumeric
-To be used only for corrections or deletions
Note: Will contain the DocRefID of the Platform Operator, Other Platform Operator or Seller to be corrected/deleted.
Format to be used: CAYYYY-BN15-2CHAR-UNIQUEID
Example: CA2024-123456789RZ0001-SL-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 used by the RPO)
2CHAR = One of the following
RP: Reporting platform operator
OP: Other (assuming/assumed) platform operator
SL: Seller slip
UniqueID = Unique Identifier (9 digit)
</DocSpec>
</AssumingPlatformOperator>
<AssumedPlatformOperator>
<ResCountryCode></ResCountryCode>
Residency Country Code
-2 alpha
-Based on ISO 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 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>
<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 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, 1 to 5 alphanumeric
-The possible values are:
OECD0 = Resent Data
OECD1 = New Data
OECD2 = Corrected Data
OECD3 = Deletion of Data
<DocRefID></DocRefID>
-Required, maximum 200 alphanumeric
Note: Unique key for Platform Operator, Other Platform Operator or Seller. Follows a specified format.
Format to be used: CAYYYY-BN15-2CHAR-UNIQUEID
Example: CA2024-123456789RZ0001-SL-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 used by the RPO)
2CHAR = One of the following
RP: Reporting platform operator
OP: Other (assuming/assumed) platform operator
SL: Seller slip
UniqueID = Unique Identifier (9 digit)
<CorrDocRefID></CorrDocRefID>
-Maximum 200 alphanumeric
-To be used only for corrections or deletions
Note: Will contain the DocRefID of the Platform Operator, Other Platform Operator or Seller to be corrected/deleted.
Format to be used: CAYYYY-BN15-2CHAR-UNIQUEID
Example: CA2024-123456789RZ0001-SL-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 used by the RPO)
2CHAR = One of the following
RP: Reporting platform operator
OP: Other (assuming/assumed) platform operator
SL: Seller slip
UniqueID = Unique Identifier (9 digit)
</DocSpec>
</AssumedPlatformOperator>
</OtherPlatformOperators>
<ReportableSeller>
<Identity>
<EntitySeller>
Note: The Entity Seller element is comprised of the Standard fields, a type of due diligence procedure that a Reportable Platform Operator may rely upon to determine the identity and tax residence 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.
<Standard>
Note: The Standard element should be completed in case the Reporting Platform Operator (RPO) has relied on the standard due diligence procedures of the OECD Model Rules or to identify and document the Entity Seller.
<EntSellerID>
<ResCountryCode></ResCountryCode>
Residency Country Code
-Required, 2 alpha
-Based on ISO 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 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>
<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
<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 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>
<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
<UserName></UserName>
User name of seller on the platform
- Maximum 200 alphanumeric
<AccountCreateDate></AccountCreateDate>
Date the seller created their account
- 10 numeric with hyphens (Ex: 2022-01-18)
<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 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 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>
<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.
Note: Enter the same value reported in the <CanadianNexus> field that was entered under the <Platform Operator> section.
</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>
<PermanentEstablishments></PermanentEstablishment>
-2 alpha (Ex: IE, LT, DE, AT)
Note: EU Specific data element: provides information on any permanent establishment through which Relevant Activities are carried out by the Entity Seller in the Union, indicating each respective EU Member State where such a permanent establishment is located.
</Standard>
<GVS></GVS>
Note: 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.
</EntitySeller>
<IndividualSeller>
<Standard>
Note: The Standard element reflects the information subject to reporting and exchange where a Reporting Platform Operator (RPO) relied on the standard (non-GVS) due diligence procedures to determine the identity and residence of an individual Seller. Platform Operators by default would use the standard due diligence procedures, as the GVS procedure is not operational for the CRA.
<IndSellerID>
<ResCountryCode></ResCountryCode>
Residency Country Code
-Required, 2 alpha
-Based on ISO 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 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>
<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
<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>
<UserName></UserName>
User name of seller on the platform
- Maximum 200 alphanumeric
<AccountCreateDate></AccountCreateDate>
Date the seller created their account
- 10 numeric with hyphens (Ex: 2022-01-18)
<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 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 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, 10 numeric and hyphens
-YYYY-MM-DD Format (Ex : 1999-12-31)
</BirthInfo>
</IndSellerID>
<FinancialIdentifier>
<Identifier></Identifier>
-Required, 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>
</Standard>
<GVS></GVS>
Note: 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.
</IndividualSeller>
</Identity>
<RelevantActivities>
<ImmovableProperty>
<PropertyListing>
<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 character
-Provide 2 character country code based on ISO list.
<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 (full units, i.e. without 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 code list 4217 (Ex: CAD, USD, EUR)
<ConsQ2></ConsQ2>
-Required, 15 numeric (full units, i.e. without 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 code list 4217 (Ex: CAD, USD, EUR)
<ConsQ3></ConsQ3>
-Required, 15 numeric (full units, i.e. without 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 code list 4217 (Ex: CAD, USD, EUR)
<ConsQ4></ConsQ4>
-Required, 15 numeric (full units, i.e. without 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 code list 4217 (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.
<NumbQ2></NumbQ2>
-Required, maximum 15 numeric
-Number of Relevant Activities provided by a Reportable Seller in the second quarter.
<NumbQ3></NumbQ3>
-Required, maximum 15 numeric
-Number of Relevant Activities provided by a Reportable Seller in the third quarter.
<NumbQ4></NumbQ4>
-Required, maximum 15 numeric
-Number of Relevant Activities provided by a Reportable Seller in the fourth quarter.
</NumberOfActivities>
<Fees>
Note: Fees or commissions withheld by the Platform from the Reportable Seller reported by fiscal quarter.
<FeesQ1></FeesQ1>
-Required, 15 numeric (full units, i.e. without decimals. Ex: 1000)
-Fees and commissions withheld in respect of a Reportable Seller in the first quarter.
<currCode></currCode>
-Required, 3 alpha
-Currency code fees were paid in.
-Based on the ISO code list 4217 (Ex: CAD, USD, EUR)
<FeesQ2></FeesQ2>
-Required, 15 numeric (full units, i.e. without decimals. Ex: 1000)
-Fees and commissions withheld in respect of a Reportable Seller in the second quarter.
<currCode></currCode>
-Required, 3 alpha
-Currency code fees were paid in.
-Based on the ISO code list 4217 (Ex: CAD, USD, EUR)
<FeesQ3></FeesQ3>
-Required, 15 numeric (full units, i.e. without decimals. Ex: 1000)
-Fees and commissions withheld in respect of a Reportable Seller in the third quarter.
<currCode></currCode>
-Required, 3 alpha
-Currency code fees were paid in.
-Based on the ISO code list 4217 (Ex: CAD, USD, EUR)
<FeesQ4></FeesQ4>
-Required, 15 numeric (full units, i.e. without decimals. Ex: 1000)
-Fees and commissions withheld in respect of a Reportable Seller in the fourth quarter.
<currCode></currCode>
-Required, 3 alpha
-Currency code fees were paid in.
-Based on the ISO code list 4217 (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 (full units, i.e. without decimals. Ex: 1000)
-Taxes withheld in respect of a Reportable Seller in the first quarter.
<currCode></currCode>
-Required, 3 alpha
-Currency code taxes were withheld in.
-Based on the ISO code list 4217 (Ex: CAD, USD, EUR)
<TaxQ2></TaxQ2>
-Required, 15 numeric (full units, i.e. without decimals. Ex: 1000)
-Taxes withheld in respect of a Reportable Seller in the second quarter.
<currCode></currCode>
-Required, 3 alpha
-Currency code taxes were withheld in.
-Based on the ISO code list 4217 (Ex: CAD, USD, EUR)
<TaxQ3></TaxQ3>
-Required, 15 numeric (full units, i.e. without decimals. Ex: 1000)
-Taxes withheld in respect of a Reportable Seller in the third quarter.
<currCode></currCode>
-Required, 3 alpha
-Currency code taxes were withheld in.
-Based on the ISO code list 4217 (Ex: CAD, USD, EUR)
<TaxQ4></TaxQ4>
-Required, 15 numeric (full units, i.e. without decimals. Ex: 1000)
-Taxes withheld in respect of a Reportable Seller in the fourth quarter.
<currCode></currCode>
-Required, 3 alpha
-Currency code taxes were withheld in.
-Based on the ISO code list 4217 (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 (full units, i.e. without 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 code list 4217 (Ex: CAD, USD, EUR)
<ConsQ2></ConsQ2>
-Required, 15 numeric (full units, i.e. without 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 code list 4217 (Ex: CAD, USD, EUR)
<ConsQ3></ConsQ3>
-Required, 15 numeric (full units, i.e. without 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 code list 4217 (Ex: CAD, USD, EUR)
<ConsQ4></ConsQ4>
-Required, 15 numeric (full units, i.e. without 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 code list 4217 (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.
<NumbQ2></NumbQ2>
-Required, maximum 15 numeric
-Number of Relevant Activities provided by a Reportable Seller in the second quarter.
<NumbQ3></NumbQ3>
-Required, maximum 15 numeric
-Number of Relevant Activities provided by a Reportable Seller in the third quarter.
<NumbQ4></NumbQ4>
-Required, maximum 15 numeric
-Number of Relevant Activities provided by a Reportable Seller in the fourth quarter.
</NumberofActivities>
<Fees>
Note: Fees or commissions withheld by the Platform from the Reportable Seller reported by fiscal quarter.
<FeesQ1></FeesQ1>
-Required, 15 numeric (full units, i.e. without decimals. Ex: 1000)
-Fees and commissions withheld in respect of a Reportable Seller in the first quarter.
<currCode></currCode>
-Required, 3 alpha
-Currency code fees were paid in.
-Based on the ISO code list 4217 (Ex: CAD, USD, EUR)
<FeesQ2></FeesQ2>
-Required, 15 numeric (full units, i.e. without decimals. Ex: 1000)
-Fees and commissions withheld in respect of a Reportable Seller in the second quarter.
<currCode></currCode>
-Required, 3 alpha
-Currency code fees were paid in.
-Based on the ISO code list 4217 (Ex: CAD, USD, EUR)
<FeesQ3></FeesQ3>
-Required, 15 numeric (full units, i.e. without decimals. Ex: 1000)
-Fees and commissions withheld in respect of a Reportable Seller in the third quarter.
<currCode></currCode>
-Required, 3 alpha
-Currency code fees were paid in.
-Based on the ISO code list 4217 (Ex: CAD, USD, EUR)
<FeesQ4></FeesQ4>
-Required, 15 numeric (full units, i.e. without decimals. Ex: 1000)
-Fees and commissions withheld in respect of a Reportable Seller in the fourth quarter.
<currCode></currCode>
-Required, 3 alpha
-Currency code fees were paid in.
-Based on the ISO code list 4217 (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 (full units, i.e. without decimals. Ex: 1000)
-Taxes withheld in respect of a Reportable Seller in the first quarter.
<currCode></currCode>
-Required, 3 alpha
-Currency code taxes were withheld in.
-Based on the ISO code list 4217 (Ex: CAD, USD, EUR)
<TaxQ2></TaxQ2>
-Required, 15 numeric (full units, i.e. without decimals. Ex: 1000)
-Taxes withheld in respect of a Reportable Seller in the second quarter.
<currCode></currCode>
-Required, 3 alpha
-Currency code taxes were withheld in.
-Based on the ISO code list 4217 (Ex: CAD, USD, EUR)
<TaxQ3></TaxQ3>
-Required, 15 numeric (full units, i.e. without decimals. Ex: 1000)
-Taxes withheld in respect of a Reportable Seller in the third quarter.
<currCode></currCode>
-Required, 3 alpha
-Currency code taxes were withheld in.
-Based on the ISO code list 4217 (Ex: CAD, USD, EUR)
<TaxQ4></TaxQ4>
-Required, 15 numeric (full units, i.e. without decimals. Ex: 1000)
-Taxes withheld in respect of a Reportable Seller in the fourth quarter.
<currCode></currCode>
-Required, 3 alpha
-Currency code taxes were withheld in.
-Based on the ISO code list 4217 (Ex: CAD, USD, EUR)
</Taxes>
</PersonalServices>
<SaleOfGoods>
<Consideration>
Note: Consideration received by a Reportable Seller in relation to the Relevant Activities provided, reported by fiscal quarter.
<ConsQ1></ConsQ1>
-Required, 15 numeric (full units, i.e. without 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 code list 4217 (Ex: CAD, USD, EUR)
<ConsQ2></ConsQ2>
-Required, 15 numeric (full units, i.e. without 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 code list 4217 (Ex: CAD, USD, EUR)
<ConsQ3></ConsQ3>
-Required, 15 numeric (full units, i.e. without 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 code list 4217 (Ex: CAD, USD, EUR)
<ConsQ4></ConsQ4>
-Required, 15 numeric (full units, i.e. without 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 code list 4217 (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.
<NumbQ2></NumbQ2>
-Required, maximum 15 numeric
-Number of Relevant Activities provided by a Reportable Seller in the second quarter.
<NumbQ3></NumbQ3>
-Required, maximum 15 numeric
-Number of Relevant Activities provided by a Reportable Seller in the third quarter.
<NumbQ4></NumbQ4>
-Required, maximum 15 numeric
-Number of Relevant Activities provided by a Reportable Seller in the fourth quarter.
</NumberofActivities>
<Fees>
Note: Fees or commissions withheld by the Platform from the Reportable Seller reported by fiscal quarter.
<FeesQ1></FeesQ1>
-Required, 15 numeric (full units, i.e. without decimals. Ex: 1000)
-Fees and commissions withheld in respect of a Reportable Seller in the first quarter.
<currCode></currCode>
-Required, 3 alpha
-Currency code fees were paid in.
-Based on the ISO code list 4217 (Ex: CAD, USD, EUR)
<FeesQ2></FeesQ2>
-Required, 15 numeric (full units, i.e. without decimals. Ex: 1000)
-Fees and commissions withheld in respect of a Reportable Seller in the second quarter.
<currCode></currCode>
-Required, 3 alpha
-Currency code fees were paid in.
-Based on the ISO code list 4217 (Ex: CAD, USD, EUR)
<FeesQ3></FeesQ3>
-Required, 15 numeric (full units, i.e. without decimals. Ex: 1000)
-Fees and commissions withheld in respect of a Reportable Seller in the third quarter.
<currCode></currCode>
-Required, 3 alpha
-Currency code fees were paid in.
-Based on the ISO code list 4217 (Ex: CAD, USD, EUR)
<FeesQ4></FeesQ4>
-Required, 15 numeric (full units, i.e. without decimals. Ex: 1000)
-Fees and commissions withheld in respect of a Reportable Seller in the fourth quarter.
<currCode></currCode>
-Required, 3 alpha
-Currency code fees were paid in.
-Based on the ISO code list 4217 (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 (full units, i.e. without decimals. Ex: 1000)
-Taxes withheld in respect of a Reportable Seller in the first quarter.
<currCode></currCode>
-Required, 3 alpha
-Currency code taxes were withheld in.
-Based on the ISO code list 4217 (Ex: CAD, USD, EUR)
<TaxQ2></TaxQ2>
-Required, 15 numeric (full units, i.e. without decimals. Ex: 1000)
-Taxes withheld in respect of a Reportable Seller in the second quarter.
<currCode></currCode>
-Required, 3 alpha
-Currency code taxes were withheld in.
-Based on the ISO code list 4217 (Ex: CAD, USD, EUR)
<TaxQ3></TaxQ3>
-Required, 15 numeric (full units, i.e. without decimals. Ex: 1000)
-Taxes withheld in respect of a Reportable Seller in the third quarter.
<currCode></currCode>
-Required, 3 alpha
-Currency code taxes were withheld in.
-Based on the ISO code list 4217 (Ex: CAD, USD, EUR)
<TaxQ4></TaxQ4>
-Required, 15 numeric (full units, i.e. without decimals. Ex: 1000)
-Taxes withheld in respect of a Reportable Seller in the fourth quarter.
<currCode></currCode>
-Required, 3 alpha
-Currency code taxes were withheld in.
-Based on the ISO code list 4217 (Ex: CAD, USD, EUR)
</Taxes>
</SaleOfGoods>
<TransportationRental>
<Consideration>
Note: Consideration received by a Reportable Seller in relation to the Relevant Activities provided, reported by fiscal quarter.
<ConsQ1></ConsQ1>
-Required, 15 numeric (full units, i.e. without 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 code list 4217 (Ex: CAD, USD, EUR)
<ConsQ2></ConsQ2>
-Required, 15 numeric (full units, i.e. without 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 code list 4217 (Ex: CAD, USD, EUR)
<ConsQ3></ConsQ3>
-Required, 15 numeric (full units, i.e. without 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 code list 4217 (Ex: CAD, USD, EUR)
<ConsQ4></ConsQ4>
-Required, 15 numeric (full units, i.e. without 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 code list 4217 (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.
<NumbQ2></NumbQ2>
-Required, maximum 15 numeric
-Number of Relevant Activities provided by a Reportable Seller in the second quarter.
<NumbQ3></NumbQ3>
-Required, maximum 15 numeric
-Number of Relevant Activities provided by a Reportable Seller in the third quarter.
<NumbQ4></NumbQ4>
-Required, maximum 15 numeric
-Number of Relevant Activities provided by a Reportable Seller in the fourth quarter.
</NumberofActivities>
<Fees>
Note: Fees or commissions withheld by the Platform from the Reportable Seller reported by fiscal quarter.
<FeesQ1></FeesQ1>
-Required, 15 numeric (full units, i.e. without decimals. Ex: 1000)
-Fees and commissions withheld in respect of a Reportable Seller in the first quarter.
<currCode></currCode>
-Required, 3 alpha
-Currency code fees were paid in.
-Based on the ISO code list 4217 (Ex: CAD, USD, EUR)
<FeesQ2></FeesQ2>
-Required, 15 numeric (full units, i.e. without decimals. Ex: 1000)
-Fees and commissions withheld in respect of a Reportable Seller in the second quarter.
<currCode></currCode>
-Required, 3 alpha
-Currency code fees were paid in.
-Based on the ISO code list 4217 (Ex: CAD, USD, EUR)
<FeesQ3></FeesQ3>
-Required, 15 numeric (full units, i.e. without decimals. Ex: 1000)
-Fees and commissions withheld in respect of a Reportable Seller in the third quarter.
<currCode></currCode>
-Required, 3 alpha
-Currency code fees were paid in.
-Based on the ISO code list 4217 (Ex: CAD, USD, EUR)
<FeesQ4></FeesQ4>
-Required, 15 numeric (full units, i.e. without decimals. Ex: 1000)
-Fees and commissions withheld in respect of a Reportable Seller in the fourth quarter.
<currCode></currCode>
-Required, 3 alpha
-Currency code fees were paid in.
-Based on the ISO code list 4217 (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 (full units, i.e. without decimals. Ex: 1000)
-Taxes withheld in respect of a Reportable Seller in the first quarter.
<currCode></currCode>
-Required, 3 alpha
-Currency code taxes were withheld in.
-Based on the ISO code list 4217 (Ex: CAD, USD, EUR)
<TaxQ2></TaxQ2>
-Required, 15 numeric (full units, i.e. without decimals. Ex: 1000)
-Taxes withheld in respect of a Reportable Seller in the second quarter.
<currCode></currCode>
-Required, 3 alpha
-Currency code taxes were withheld in.
-Based on the ISO code list 4217 (Ex: CAD, USD, EUR)
<TaxQ3></TaxQ3>
-Required, 15 numeric (full units, i.e. without decimals. Ex: 1000)
-Taxes withheld in respect of a Reportable Seller in the third quarter.
<currCode></currCode>
-Required, 3 alpha
-Currency code taxes were withheld in.
-Based on the ISO code list 4217 (Ex: CAD, USD, EUR)
<TaxQ4></TaxQ4>
-Required, 15 numeric (full units, i.e. without decimals. Ex: 1000)
-Taxes withheld in respect of a Reportable Seller in the fourth quarter.
<currCode></currCode>
-Required, 3 alpha
-Currency code taxes were withheld in.
-Based on the ISO code list 4217 (Ex: CAD, USD, EUR)
</Taxes>
</TransportationRental>
</RelevantActivities>
<DocSpec>
<DocTypeIndic></DocTypeIndic>
Code to identify whether information is new, correction or deletion information.
-Required, 1 to 5 alphanumeric
-The possible values are:
OECD0 = Resent Data
OECD1 = New Data
OECD2 = Corrected Data
OECD3 = Deletion of Data
<DocRefID></DocRefID>
-Required, maximum 200 alphanumeric
Note: Unique key for Platform Operator, Other Platform Operator or Seller. Follows a specified format.
Format to be used: CAYYYY-BN15-2CHAR-UNIQUEID
Example: CA2024-123456789RZ0001-SL-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 used by the RPO)
2CHAR = One of the following
RP: Reporting platform operator
OP: Other (assuming/assumed) platform operator
SL: Seller slip
UniqueID = Unique Identifier (9 digit)
<CorrDocRefID></CorrDocRefID>
-Maximum 200 alphanumeric
-To be used only for corrections or deletions
Note: Will contain the DocRefID of the Platform Operator, Other Platform Operator or Seller to be corrected/deleted.
Format to be used: CAYYYY-BN15-2CHAR-UNIQUEID
Example: CA2024-123456789RZ0001-SL-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 used by the RPO)
2CHAR = One of the following
RP: Reporting platform operator
OP: Other (assuming/assumed) platform operator
SL: Seller slip
UniqueID = Unique Identifier (9 digit)
</DocSpec>
</ReportableSeller>
</PartXXBody>
</PartXX>