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:

The following information relates to the reporting aspect:

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 a due date falls on a Saturday, Sunday or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day.

For example, returns for the 2021 tax year were due by May 1st, 2022. Since May 1, 2022 was a Saturday, the due date was May 3, 2022.

Services and information 

Electronic mailing list

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

If you have any questions, please Contact the Canada Revenue Agency (CRA).

If you need help

For more information on the electronic transmission of the return or the content, call 1-800-959-8281.

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