Registering for a U.S. identifier or CRA program account

Internal Revenue Service (IRS) Global Intermediary Identification Number (GIIN)

The following information about the Global Intermediary Identification Number (GIIN) applies only if you are filing a Part XVIII information return.

A GIIN is a 19–character identification string that is a composite of different identifiers, including the FATCA ID, financial institution type, category code and country identifier.

The ability of a reporting Canadian financial institution to provide U.S. withholding agents with a GIIN is expected to facilitate its participation in U.S. markets. Reporting Canadian financial institutions seeking to obtain a Global Intermediary Identification Number (GIIN), can do so by going to IRS FATCA registration.

A sponsor filing on behalf of the reporting financial institution would have its own GIIN that includes ".SP." in the category code, for example, 98Q96B.00000.SP.124 (in addition to the reporting financial institution's GIIN).

If you have obtained a GIIN, include it on your Part XVIII Information Return.

For more information about registration, go to IRS FATCA registration.

CRA RZ Program account

To file a Part XVIII or Part XIX information return, you need a Business Number (BN) RZ program account (from the T5 group program account type, as per the Form RC1, Request for a business number and certain program accounts). You can choose to use a current BN RZ account or create one dedicated to the Part XVIII or Part XIX information returns only. You need to consider who is authorized to access the CRA login services My Business Account or Represent a Client for your current BN RZ program account (for example, your account to file T5s) and if you need to restrict their access to Part XVIII or Part XIX information returns.

We will process the return under the BN RZ that is reported in the "filer account number" field of the summary. Online access to this BN RZ information is essential to be able to download the list of notification of errors from the CRA login services.

If you do not already have a BN, go to Business Number registration for more information. To get a BN RZ program account, go to How to register for a business number or Canada Revenue Agency program accounts.

CRA My Business Account or Represent a Client

You, or your authorized representative, need online access to the CRA login services My Business Account or Represent a Client for the BN RZ program account that is reported in the "filer account number" field in the summary of the return, that is, the BN RZ of the reporting financial institution or, in some cases, of the fund manager if the mutual fund trust does not have a BN RZ.

Following the exchange of data with the jurisdictions of tax residence, we will inform you, through the contact's email address given in the return that your list of notification of errors is available for download on the CRA login services. A notification indicates that information is missing or not valid and that record(s) must be amended, or cancelled and refiled as a fix.

For more information about registration and services, go to the CRA login services.

CRA Web access code

You need a CRA Web access code (WAC) if you file your return using the CRA's Internet file transfer (XML) or Web Forms applications. You do not need a WAC if you file using these applications through the CRA login services My Business Account or Represent a Client.

For more information about this code, go to What is a Web access code?