How to complete and file a Part XIX Information Return – International Exchange of Information on Financial Accounts slips and summary
For the Common Reporting
Under Part XIX of the Income Tax Act, Canadian financial institutions are required to:
- apply due diligence procedures to identify reportable accounts; and
- 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.
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
Registering for a U.S. identifier or a CRA RZ program account, access to CRA My Business Account or Represent a Client, and Web access code
Do you need a separate BN RZ program account? Did you know you need access to My Business Account or Represent a Client? Do you need a Web access code?
Completing Part XIX Information Return slips and summary
Definitions, how to complete slips and summary information, significant variations from other information returns, and how to avoid errors and rejections.
Electronic filing only by using Internet file transfer (XML) or Web Forms
Filing by using the Web Forms and Internet file transfer (XML) applications, XML specifications and schema.
After you file
Confirmation that the return was processed, downloading your list of notifications of errors, and correcting records
Penalties and interest
Potential consequences for not doing what you have to do, such as being penalized for not filing, filing late, filing incorrectly, filing incomplete returns, not giving identification numbers or misusing them. Also has information on notices, interest and taxpayer relief.
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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