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 — 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 were due by May 1st, 2021. Since May 1, 2021 was a Saturday, the due date was May 3, 2021.

What's new

Filer of Information Returns

Web Access Code

In October 2023, the Web Access Code digital service will be enhanced to allow information return filers to create, view, replace, or inactivate their web access code.

For more information, or to obtain your web access code, visit /disclaimer.action?request_locale=en_CA.

Internet file transfer availability

Internet filing is available from January 9, 2023.

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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