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

For the Common Reporting Standard

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, which gives details on due diligence and reporting obligations, and the filing instructions related to your filing method. If you use the Internet file transfer (XML) application to file your return, refer to the XML specifications and schema for the filing of the Part XIX 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. For example, returns for the 2017 tax year are due by May 1st, 2018. If May 1st is a Saturday or a Sunday, your information return is due the next business day.

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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