How to complete and file a Part XIX Information Return – International Exchange of Information on Financial Accounts slips and summary

Under Part XIX of the Income Tax Act, Canadian financial institutions are required to do both of the following:

  • apply due diligence procedures to identify reportable accounts
  • annually report to the Canada Revenue Agency (CRA) the information required on a Part XIX Information Return

The following information relates to the reporting aspect — how to complete and file the new return as well as information about the business number (BN) RZ program account, access to login services, notification of errors and correction processes for Part XIX Information Returns.

These instructions are to be used in conjunction with the Guidance on the Common Reporting Standard, XML specifications and schema. The guidance document provides details on due diligence and reporting obligations. It is also designed to help financial institutions prepare for the release of that information return.

Due Date 

The Part XIX Information Return (slips and summary) must be filed by May 1st following the calendar year to which the information return applies.

When the due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, we consider your return to be on time if we receive it on the next business day. Your return is considered on time if we receive it or if it is postmarked on or before the next business day.

For example, returns for the 2020 tax year are due by May 1st, 2021. Since May 1, 2021 is a Saturday, the due date is May 3, 2021.

What's new

As of May 2021, the procedures to target records for an amendment, cancel or fix return have been updated. When filing an amendment, cancel or fix return it is critical that the correct reporting financial institution record be targeted to avoid errors. As such, financial institutions are required to keep track of which slips belong to which reporting financial institution record. For more information, go to After you file a Part XVIII or Part XIX Information Return.

Services and information 

Electronic mailing list

Subscribe to Enhanced financial account information reporting electronic mailing list to receive an email notice when new or updated information is posted on our website.

If you have any questions, please contact us.

If you need help

For more information on the electronic transmission of the return or the content, call 1-800-959-5525.

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