Completing Part XIX information return slips and summary

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Part XIX of the Income Tax Act sets the rules for the common reporting standard that was developed by the Organisation for Economic Co-operation and Development for the automatic exchange of financial account information between tax authorities. Under Part XIX, financial institutions are required to have procedures in place to identify accounts held by non-residents and to report the required information to the Canada Revenue Agency. You will find information in these instructions that will help you complete and file your Part XIX information return.

Your Part XIX information return will include slips and a summary. You must file that information return electronically using Web Forms or Internet file transfer (XML). File your information return by May 1 of the year following the calendar year to which it applies. For more information about filing electronically, go to Electronic filing only by using Web Forms or Internet file transfer (XML).

We have tried to present the information in the order you will need it. As the filing methods are slightly different, the order may also differ.

Definitions 

The following definitions apply to these instructions:

  • record” is used for the information within a slip or the information related to the reporting financial institution in the summary.
  • slip” is used for a detailed record of one reportable account.
  • summary” is used to report information that is common to all slips in the return. It also includes the number of slips in the return and sums up those slips’ financial amounts. The reporting financial institution’s details are reported on a record in the summary. A summary must be present in each return.
  • return” refers to a summary and all its associated slips.
  • submission” is used for all of the returns that are filed or submitted to the CRA during a single transmission (the same electronic filing).
  • filer” is used to designate the entity responsible for reporting these accounts, that is, the reporting financial institution or, in some cases, the fund manager if the mutual fund trust has no information return RZ program account. Note that the term “filer” in these instructions does not apply to the transmitter or the agent who is sending the returns electronically on behalf of the reporting financial institution.
  • jurisdiction of tax residence” is used for the jurisdiction destined to receive this data as part of the exchange, that is, the country of residence of the account holder and controlling persons for tax purposes.

More definitions are available in the Guidance on the Common Reporting Standard.

Significant variations from other information returns

Although similar to Part XVIII information returns, it is important to note the following variations when completing a Part XIX information return:

  • Part XIX information returns can only be filed electronically using Web Forms or Internet file transfer (XML).
  • All slips in a return (summary) must have the same document type code, that is, all originals, all amended, all cancelled or all fixed slips – no mix. For example, you cannot mix amended and cancelled slips within the same amended return.
  • It is possible that the Summary Report Type Code or the Reporting Financial Institution Record Document Type code is different than the Document Type Code for the slips.
  • You need to assign a unique Document Reference Identifier for each slip that is filed.
  • A new unique Document Reference Identifier also applies to each reporting financial institution record that is filed except if its Document Type Code is Resend.
  • The new Document Type Code Resend is used in a subsequent filing when the information previously reported on the reporting financial institution record has not changed. Only in that case would you reuse the same Document Reference Identifier.
  • The three first segments (country, tax year, and BN RZ) of the Document Reference Identifiers are the same within the same return while the last two segments (record type and sequence number) vary. The fourth segment distinguishes the type of records: “SL” for a slip and “FI” for the reporting financial institution record (for example, a document reference identifier CA-17-123456789RZ0001-SL-123456789 would be for a slip). The format structure is further defined under their respective headings.
  • Returns with duplicate or no Document Reference Identifier will be rejected.
  • When you amend, cancel or refile a fixed record, you need to assign a new unique Document Reference Identifier (except if the reporting financial institution record’s information has not changed and its Document Type Code is Resend). You also need to identify or target the record that is being replaced by entering the Document Reference Identifier of that previously filed record in the Corrected Document Reference Identifier field.
  • You need to use the new Document Type Code “F” for fixed, for specific corrections that require cancelling and refiling a record, such as a change in the values or number of residence country codes or to the number of controlling persons.
  • Targeting a cancelled record is not permitted for amended and cancelled records since they are considered the last record in the chain of changes. However, when you file fixed records – you exceptionally target cancelled record(s) – you enter the Document Reference Identifier of the cancelled record in the Corrected Document Reference Identifier of the fixed record.
  • Information related to reportable controlling persons (the natural persons who exercise control over an entity) is documented as part of a slip for an entity or organization account holder.
  • Three types of country codes are requested:
    •  the Residence Country Code refers to the jurisdiction of tax residence
    • the Country Code refers to the jurisdiction associated with the address
    • the Taxpayer Identification Number Issue Country Code refers to the jurisdiction that issued the taxpayer identification number
  • You need to use the two-letter country code listed in the ISO 3166-1 Alpha 2 country codes (for example, “FR” or “GB”) as opposed to the three-letter code that is currently required in most other CRA information returns.
  • Following the exchange of data with the jurisdictions of tax residence, we will inform the person you gave us to contact about the information in the return, through that contact’s email addresses given in the return, that your list of notification of errors is available for download in My Business Account or Represent a Client. You can give up to 5 email addresses.
    A notification indicates that information may be missing or is not valid and that record(s) must be amended, or cancelled and refiled as fixed record(s). The list of notification of errors will be available for the BN RZ that is reported in the Filer Account Number field in the summary.

Notes

The annual exchange of original records is scheduled to occur in September.

There could be other exchanges throughout the year. It is recommended to check if there is a list of notification of errors on My Business Account or Represent a Client periodically after a return has been submitted, regardless of receiving an email, in case the email recipient is absent for an extended period of time or there are issues with that email address.

The notifications will be listed as they are received from the jurisdictions. The jurisdictions of tax residence expect to send notifications to the CRA within 15 days of receipt of the account reports. As you will receive separate notifications for different jurisdictions at different times if there are more than one residence country code reported for one account holder or any controlling persons of an organization, you should check My Business Account or Represent a Client periodically. It is recommended that you address records issues for all jurisdictions at the same time. For example, the German tax administration notifies the CRA that the taxpayer identification number (TIN) is missing for one of the three controlling persons that were reported in an organization account holder slip. Two days later, Italy sends a notification of error regarding the same organisation slip for the other controlling persons. As there are more than one country listed on this slip, you would try to make sure you address the issues brought to your attention from all the jurisdictions. You would combine the required corrections from Germany and Italy, as well as corrections for any other known issues or from any other jurisdictions, when you send your amended slip.

  • There is no limit to the number of controlling persons per entity or organization slip if you are filing using Internet file transfer (XML). If you are filing using Web Forms, you are limited to 200 controlling persons. In that situation, you would need to add one or more slips if you have more than 200 controlling persons for an entity or organization.
  • The No TIN Reason Code —a new code— is used to report to the CRA that you do not have a foreign tax identification number (TIN) despite reasonable efforts to get it. The CRA does not share this information with the jurisdictions of tax residence. As a result, you may still get a notification of errors if your slips don’t have a foreign TIN.

Completing slips for the Part XIX Information Return

Fields related to the slip document

This series of fields allows for the identification of specific records and the type of data that is being submitted.

Document Type Code 

All slips in a return must have the same Document Type Code, that is, all originals, all amended, all cancelled or all fixed slips – no mix.

Indicate the type of slip being submitted using one of the following:

  • O” for Original slip – when you are filing the slip for the first time
  • A” for Amended slip – when you make a correction to information on a slip previously filed, other than those specific corrections when you need to refile a fixed slip
  • C” for Cancelled slip – when a slip previously filed should not have been filed, or for specific corrections that require cancellation and refiling as a fixed slip
  • F” for Fixed slip – for Specific corrections that require cancelling and refiling a record; the record being refiled will be marked as “fixed”

If you are using the Web Forms application to file your information return, this will be updated automatically when you select the return type you want to file at the beginning of the session.

Specific corrections for fixed slips

You must cancel the slip you want to change before refiling it as a fixed slip. A fixed slip will be accepted only if you are changing one of the following:

  • the number of controlling persons
  • the number of Residence Country Codes for an individual, entity, organization or controlling person(s)
  • the values of Residence Country Codes for an individual, entity, organization or controlling person(s)

Go to Amending, cancelling or refiling fixed records of Part XIX information returns and Acceptable combinations of Document Type Codes and Summary Report Type Codes for more information. Also, if you are using Internet file transfer (XML) to file your return, go to Examples of completed XML tags for samples of various scenarios.

Document Reference Identifier for a slip 

Notes

You must include the hyphens between the Document Reference Identifier segments in your XML file if you are filing with the Internet file transfer (XML) application — this will result in a 34–character identifier.

If you are filing with the Web Forms application, each segment of the identifier is presented separately (no hyphen required) and most segments will be completed with the information you already entered, leaving only the sequence number to complete.

Example

The Document Reference Identifier for a Canadian financial institution with the BN 123456789RZ0001 filing a slip for the 2017 tax year could be reported as CA‑17‑123456789RZ0001‑SL‑000000001. Other slips would have a different sequence number.

Corrected Document Reference Identifier for a slip

Complete this field only when creating an amended, a cancelled or a fixed slip. Enter the Document Reference Identifier of the previously filed slip that is being replaced in this field.

The Corrected Document Reference Identifier must always target the latest reference of this record’s Document Reference Identifier that was successfully filed with the CRA. In this way, a series of corrections can be handled as the new Document Reference Identifier replaces the previous record version identified in the Corrected Document Reference Identifier field.

Do not target a cancelled record when filing amended or cancelled records since they are considered the last record in the chain of changes. Targeting a cancelled record is permitted only when you are filing fixed records (with an “F” in the Document Type Code).

For more information and examples, go to Amending, cancelling or refiling fixed records of Part XIX information returns. If you are using Internet file transfer (XML) to file your return, go to Examples of completed XML tags for samples of various scenarios.

Note

If you are using the Web Forms application to file your return, this set of fields will only appear if you have chosen to file an amended, cancelled or fixed slip. You should also know that the segment “Sequence number” will appear twice. It will first appear as part of the Document Reference Identifier fields, and then a second time as part of the Corrected Document Reference Identifier fields. Make sure to use the correct sequence number field depending on the type of return you are filing.

Example

You are amending the record with the Document Reference Identifier CA‑17‑123456789RZ0001‑SL‑000000001. The new record will need a new Document Reference Identifier (for example, CA‑17‑123456789RZ0001‑SL‑000000020 and the Corrected Document Reference Identifier should reference CA‑17‑123456789RZ0001‑SL‑000000001.

If you need to amend that record again, or to cancel or refile it, a new Document Reference Identifier will be created and the Corrected Document Reference Identifier would reference CA‑17‑123456789RZ0001‑SL‑000000020.

Fields related to the account holder’s account

Account Number

Enter the account number the financial institution assigns to its client.

The client account number may be one of the following:

  • the account number of a custodial account or depository account

  • the code (ISIN or other) related to a debt or equity interest (if not held in a custody account)

  • the identification code of a cash value insurance contract or annuity contract

If the financial institution does not have an account number for this client, give the unique identifier used by the financial institution to identify the account holder.

If there is no account numbering system, enter “NANUM” for no account number.

Account Number Type

Identify the type of account number using one of the following:

  • “OECD601” for IBAN (International Bank Account Number)
  • “OECD602” for OBAN (Other Bank Account Number)
  • “OECD603” for ISIN (International Securities Information Number)
  • “OECD604” for OSIN (Other Securities Information Number)
  • “OECD605” for Other (any other type of account number, e.g., insurance contract)

Note: Canadian banks and credit unions enter 2 for OBAN.

Undocumented Account

Indicate if the account is treated as undocumented, as described in Chapter 8 of the Guidance on the Common Reporting Standard, using one of the following:

  • “Y” (or “Yes” if using Web Forms) for an account that is undocumented

  • “N” (or “No” if using Web Forms) for an account that is documented

If you enter “Y” in this field and there are no indicia other than a “hold mail” instruction, use “CA” for Canada as a default value in the individual account holder slip’s Residence Country Code  field.

If you enter “Y” in this field and there are no indicia other than a care of address in a reportable jurisdiction, enter that reportable jurisdiction in the individual account holder slip’s Residence Country Code field.

If you are using the Web Forms application, this field will become available only if the account holder is an individual.

Closed Account

Indicate if the account was closed during the tax year using one of the following:

  • “Y” (or “Yes” if using Web Forms) for an account that was closed

  • “N” (or “No” if using Web Forms) for an account that was not closed

If you enter “Y” in this field, – the Account Balance Amount field must be equal to zero.

For more information, refer to the Guidance on the Common Reporting Standard.

Dormant Account

Indicate if the account is dormant using one of the following:

  • “Y” (or “Yes” if using Web Forms) for an account that is dormant

  • “N” (or “No” if using Web Forms) for an account that is not dormant

For more information, go to Dormant accounts.

Account Holder Type Code

Identify the type of account holder using one of the following:

  • “1” for an individual

  • “3” for a non-natural person, that is, an entity or organization (for example, corporation, association, institution)

Based on the value entered for the Account Holder Type Code (“1” or “3”), complete only the information fields related to an individual or the information fields for an entity or organization, not both.

Fields for an individual account holder

If the account holder is an entity or organization (Account Holder Type Code “3”), go to Fields for an Entity or Organization Account Holder.

Complete the following fields only if the account holder is an individual (Account Holder Type Code “1”). The fields for an individual account holder includes the fields related to the residence and TIN information, the individual identification number, the fields related to the name of an individual account holder and the fields related to the date of birth.

Fields related to the residence and the TIN information

These fields include the Residence Country Code and the fields related to the tax identification number (TIN) of the individual account holder. They are repeatable up to five times. If you give a Residence Country Code, you must enter a value in the fields related to the TIN (Taxpayer Identification Number and Taxpayer Identification Number Issue Country Code, or the No TIN Reason Code).

Residence Country Code

Indicate the jurisdiction of tax residence of the individual using the corresponding ISO 3166-1 alpha 2 country code.

If the account is treated as an undocumented account and there are no indicia other than a “hold mail” instruction on the account, enter “CA” for Canada as a default value in the Residence Country Code field. If there are no indicia other than a care of address in a reportable jurisdiction, enter that reportable jurisdiction in the Residence Country Code field.

For each occurrence of Residence Country Code, you must report the foreign Taxpayer Identification Number and Taxpayer Identification Number Issue Country Code, or enter a value in the No TIN Reason Code field. For example, if the individual is a tax resident of the United Kingdom and France, you give two Residence Country Codes —one for the United Kingdom and another one for France. For each of those Residence Country Codes, you would then give the respective Taxpayer Identification Number and associated Taxpayer Identification Number Issue Country Code. If the individual does not have a TIN for a jurisdiction of tax residency, enter a value in the No TIN Reason Code field.

Fields related to the taxpayer identification number (TIN) of the individual account holder

Complete the foreign Taxpayer Identification Number and Taxpayer Identification Number Issue Country Code fields. If the individual does not have a TIN, enter a value in the No TIN Reason Code instead. The series of these fields is repeatable for each Residence Country Code reported, if applicable.

If you do not have the foreign TIN in your records for pre-existing accounts, read Foreign taxpayer identification number (Foreign TIN) for more information.

Taxpayer Identification Number

Enter only the foreign TIN assigned to the individual account holder by their jurisdiction of tax residence. If you do not give a TIN, you must enter a value in the No TIN Reason Code field.

Do not enter a Canadian taxpayer identification number in this field, that is, a social insurance number (SIN) or an individual tax number (ITN).

Taxpayer Identification Number Issue Country Code

Enter the corresponding ISO 3166-1 alpha 2 country code to indicate the jurisdiction that issued the individual’s foreign TIN. This must be repeated for each individual foreign TIN entered in the preceding field.

No TIN Reason Code

If you do not have the foreign TIN, indicate the reason why using one of the following codes:

  • “1” for the individual will apply or has applied for a TIN but has not yet received it
  • “2” for the individual’s jurisdiction of tax residence does not issue TINs to its residents
  • “3” for other reason

If you do not give a TIN, it is possible that the jurisdictions of tax residence may send us a notification of error after the exchange even if you give us a reason why you don’t have it.

Individual Identification Number

Enter the individual’s Canadian social insurance number (SIN) or individual tax number (ITN), if applicable.

Fields related to the name of an individual account holder

Individual Name Type

Indicate the type of name that is being reported using on of the following:

  • “OECD202” for individual
  • “OECD203” for alias
  • “OECD204” for nickname
  • “OECD205” for “also known as” name
  • “OECD207” for legal name
  • “OECD208” for name at birth
First Name

Enter the individual’s first name.

If the financial institution has no first name information for this individual, enter “NFN” in this field.

Middle Name

Enter the individual’s middle name.

Last Name

Enter the individual’s last name.

Fields related to the date of birth

Complete the individual’s year, month and day of birth in the respective fields. These values must be numeric and contain a leading zero, where applicable. We will reject records with incomplete date of birth.

If you file using Internet file transfer (XML), enter the date as indicated below. If you file using Web Forms, you can pick the date using the calendar or enter it in a year-month-day format (YYYY-MM-DD).

If you still do not have a date of birth after following the guidance for the account holder’s date of birth, omit these tags if using Internet file transfer (XML) or leave the fields blank if using Web Forms. It is reasonable to expect that, after the exchange with the jurisdictions of tax residence, they may send us a notification of error if you don’t give a date of birth.

Year

Enter the year of birth with 4 numeric characters, for example, “1964”.

Month

Enter the month of birth with 2 numeric characters, for example, “02” for February.

Day

Enter the day of birth with 2 numeric characters, for example, “03” for the 3rd day.

Fields for an entity or organization account holder

Complete the following fields only if the account holder is not a natural person, that is, an entity or organization (Account Holder Type Code “3”). The fields for an entity or organization account older include the fields related to the residence and the TIN information, the business number, the fields related to the name of an entity or organization account holder, the field related to the type of entity or organization, and the fields related to controlling persons of an entity or organization account holder.

Fields related to the residence and the TIN information

These fields include the Residence Country Code and the fields related to the tax identification number (TIN) of the entity or organization account holder. They are repeatable up to five times. If you give a Residence Country Code, you must enter a value in the fields related to the TIN (Taxpayer Identification Number, Taxpayer Identification Number Issue Country Code and Taxpayer Identification Number Type, or the No TIN Reason Code).

Residence Country Code

Indicate the jurisdiction of tax residence of the entity or organization account holder using the corresponding ISO 3166-1 alpha 2 country code.

For each occurrence of Residence Country Code, you must report the foreign Taxpayer Identification Number, Taxpayer Identification Number Issue Country Code, and the Taxpayer Identification Number Type, or have a value in the No TIN Reason Code field. For example, if the entity is a tax resident of the United Kingdom and France, you give two Residence Country Codes —one for the United Kingdom and another one for France. For each of those Residence Country Codes, you would then give the respective Taxpayer Identification Number and associated Taxpayer Identification Number Issue Country Code. If the entity or organization does not have a TIN for a jurisdiction of tax residency, enter a value in the No TIN Reason Code field.

Fields related to the taxpayer identification number (TIN) of the entity or organization account holder

Complete the foreign Taxpayer Identification Number, the Taxpayer Identification Number Issue Country Code and Taxpayer Identification Number Type fields. If the entity or organization does not have a TIN, give a No TIN Reason Code instead. The series of these fields is repeatable for each Residence Country Code reported, if applicable.

If you do not have the foreign TIN in your records for pre-existing accounts, read Foreign taxpayer identification number (Foreign TIN) for more information.

Taxpayer Identification Number

If the entity or organization does not reside in Canada or the United States, enter the foreign TIN assigned to the entity or organization account holder by its jurisdiction of tax residence. However, if the entity or organization is resident of Canada or the United States and has one or more controlling persons who are reportable persons, enter the Canadian business number or trust account number (in the case of a trust) or the American TIN in this field.

If you do not give a foreign TIN, you must enter a value in the No TIN Reason Code field, and leave the Taxpayer Identification Number Issue Country Code and Taxpayer Identification Number Type blank.

Taxpayer Identification Number Issue Country Code

Enter the corresponding ISO 3166-1 alpha 2 country code to indicate the jurisdiction that issued the foreign TIN. This must be repeated for each foreign TIN entered in the preceding field.

Taxpayer Identification Number Type

Describe in this field the type of foreign TIN, based on how it is described in the country of residence. For example, if the country of residence calls it a “business identification number”, this is what you would give in this field.

No TIN Reason Code

If you do not have the foreign TIN, indicate the reason why by using one of the following codes:

  • “1” for the entity will apply or has applied for a TIN but has not yet received it
  • “2” for the entity’s jurisdiction of tax residence does not issue TINs to its residents
  • “3” for other reason

If you do not give a TIN, it is possible that the jurisdictions of tax residence may send us a notification of error after the exchange even if you give us a reason why you don’t have it.

Business Number

Enter the Canadian business number (BN) or trust account number of the entity or organization, if applicable.

Fields related to the name of an entity or organization account holder

Organization Name Type

It is possible that an entity or organization operates with several names. Indicate the type of name that is being reported using one of the following:

  • “OECD206” for “dba” (“does business as” – a short name for the entity, or a name that is used for public acquaintance instead of the official business name)
  • “OECD207” for legal name
Organization Account Holder Name – Line 1

Enter the entity or organization account holder’s name.

If the name contains an ampersand “&” and you are filing with Internet file transfer (XML), you must enter this character in the XML tag as follows: “&” that is, one ampersand character followed by the letters a, m, and, p, followed by a semi-colon.

This ampersand instruction does not apply if you use Web Forms to file your return.

Organization Account Holder Name – Line 2

Enter any remaining name information that did not fit on line 1, if needed. If no additional space is required, leave the field blank if you are using Web Forms to file your return or, omit the tag if you are using Internet file transfer (XML).

Field related to the type of entity or organization

Organization Account Holder Type Code

Indicate the type of entity or organization using one of the following:

  • “CRS101” for an account held by a passive non-financial entity (NFE) with one or more controlling persons who are reportable persons
    If selected, complete the fields for controlling persons.
  • “CRS102” for an account held by an active NFE that is a reportable person
    If selected, do not complete the fields for controlling persons.
  • “CRS103” for an account held by a passive NFE that is a reportable person with no controlling persons that are reportable persons
    If selected, do not complete the fields for controlling persons.

If you are using Internet file transfer (XML) to file your return, go to Examples of completed XML tags for samples of various scenarios.

Fields related to controlling persons of an entity or organization account holder

The controlling persons are individuals and as such, the fields to complete will be similar to those for individuals. The fields to complete for each of the controlling persons are:

Repeat the series of fields for each reportable controlling person. There is no limit to the number of controlling persons per entity or organization slip if you are filing using Internet file transfer (XML). If you are filing using Web Forms, you are limited to 200 controlling persons. In that situation, you would need to add one or more slips if you have more than 200 controlling persons for an entity or organization.

If you are using Internet file transfer (XML) to file your return, go to Examples of completed XML tags for samples of various scenarios.

Controlling Person Type

Indicate the type of controlling person using one of the following:

  • “CRS801” for Direct owner of a corporation
  • “CRS802” for Indirect owner of a corporation (through an intermediary)
  • “CRS803” for Director or senior official of a corporation
  • “CRS804” for Settlor of a trust
  • “CRS805” for Trustee of a trust
  • “CRS806” for Protector of a trust
  • “CRS807” for Beneficiary of a trust
  • “CRS808” for Other controlling person of a trust
  • “CRS809” for Equivalent to a settlor of a legal arrangement other than a trust (e.g., partnership)
  • “CRS810” for Equivalent to a trustee of a legal arrangement other than a trust (e.g., partnership)
  • “CRS811” for Equivalent to a protector of a legal arrangement other than a trust (e.g., partnership)
  • “CRS812” for Equivalent to a beneficiary of a legal arrangement other than a trust (e.g., partnership)
  • “CRS813” for Other controlling person of a legal arrangement other than a trust (e.g., partnership)

Fields for the address of the account holder

Use the following fields to give the address of the account holder (individual or entity/organization) and financial institution, as well as for the controlling person(s), if applicable. The series of address fields can be repeated if there is more than one address. If using the Web Forms application, this field is repeatable up to five times.

Address Type

Indicate the legal character of the address using one of the following:

  • “OECD301” for residential or business
  • “OECD302” for residential
  • “OECD303” for business
  • “OECD304” for registered office
  • “OECD305” for unspecified

Address – Line 1

Enter the number of the building, street name, suite number, floor number, district name (commonly referred to as sector or part of the city) and post office box number.

Do not include the city, province or state, country code and postal or zip code in the Address – line 1 or line 2. These elements should be completed in their respective fields.

Address – Line 2

Enter any remaining address information that did not fit on line 1, if needed. If no additional space is required, leave the field blank if you are using Web Forms to file your return or, omit the tag if you are using Internet file transfer (XML).

City Name

Enter the city name.

Country Subentity

Enter the province, territory, state, or the foreign country sub-entity.

Country Code

Enter the jurisdiction or country code associated with the address using the corresponding ISO 3166-1 alpha 2 country code.

Post Code

Enter the postal code, zip code or foreign code. This field has a maximum of 12 characters. For example, “90210” or “37027-5119” for an American zip code.

Fields for the account balance and payments

For more information on reporting financial amounts, go to Chapter 12 of the Guidance on the Common Reporting Standard.

If you are using Internet file transfer (XML) to file your return, go to Examples of completed XML tags for samples of various scenarios.

Note for financial amounts reported

You cannot put commas or spaces to separate the dollar parts of the amount when you report amounts on a slip. However, you have to put a period to separate the dollars and the cents, or similar fractions in other currencies. As well, enter the amounts without the dollar or currency sign.

Example

One million five hundred thousand dollars and sixty cents would be reported as “1500000.60”, not “$1,500,000.60”.

Fields related to the account balance

Account Balance Amount

Enter the account holder’s account balance or value of the reported account. This field has a maximum of 13 digits, followed by a decimal point and two digits for the fractional amount of the currency in question.

If the account was closed during the tax year being reported or if the account balance or value is negative, report zero “0.00” in the Account Balance Amount field.

Account Balance Currency Type Code

Indicate the currency of the Account Balance Amount using the corresponding ISO 4217 alpha 3 currency code.

Fields related to payments

The series of fields for payments (Payment Type and corresponding Payment Amount and Currency Type Code) is repeated for each payment type that is reported.

Payment Type

Indicate the payment type using one of the following:

  • “CRS501” for dividends
  • “CRS502” for interest
  • “CRS503” for gross proceeds/redemptions
  • “CRS504” for other (for example, other income generated with respect to the assets held in the account)
Payment Amount

Enter the amount of the payment for each Payment Type, as applicable. This field has a maximum of 11 digits followed by a decimal point and two digits for the fractional amount of the currency in question.

Currency Type Code

Indicate the currency of the Payment Amount using the corresponding ISO 4217 alpha 3 currency code.

Completing a summary for the Part XIX information return

To submit a Part XIX information return, you must include a summary. It is used to report information that is common to all slips in the return. It also sums up the financial fields from the slips included in the return. You should report these amounts on the summary without taking into considerations the currencies used to report them on the slips.

Details about the reporting financial institution are included in the summary. It also has the information of the person the CRA may contact to clarify or get information on the content of the return.

This section gives you details about the information to enter in the summary fields.

Filer Account Number

Enter the reporting financial institution’s business number (BN) RZ program account number, for example, 123456789RZ0001. You can use the same program account as for filing your T5 information return or have a distinct one for your Part XIX information return. If you do not have such a number or want more information about BN RZ program accounts, go to Information returns program account.

If you are filing for a mutual fund trust that has no BN RZ program account, enter the BN RZ program account of the fund manager.

If you are using the Web Forms application to file your return, this field will be presented as the “Account number” field.

Notes

You cannot use the BN RZ program account that you use to file TFSA, T5018 or partnership information returns, as they are not part of the T5 group. If you do not have a T5 group BN RZ program account or you are unsure of your number, call 1-800-959-5525.

Do not enter the business number of the transmitter or the agent who is sending the returns electronically on behalf of the reporting financial institution in this field. Service provider information would be included in the T619 if filing with Internet file transfer (XML) or in the transmitter contact information if you are filing with Web Forms.

Summary Report Type Code

Indicate the type of return/summary being submitted using one of the following:

  • “O” for an original summary if all associated slips are original slips
  • “A” for an amended summary if:
    • all associated slips are amended slips
    • all associated slips are cancelled slips
  • “F” for a fixed summary if all records have a fix Document Type Code for specific corrections (all slips and the reporting financial institution record)

Notes

An original return cannot contain Document Type Codes other than original for all records.

An amended return cannot contain an original or fixed slip.

An amended return cannot contain a mix of amended and cancelled slips.

A fixed return cannot contain Document Type Codes other than fixed for all records.

Go to Amending, cancelling or refiling fixed records of Part XIX information returns, Acceptable combinations of Document Type Codes and Summary Report Type Codes, and Examples of completed XML tags if you are filing with Internet file transfer (XML) for more information.

Part XIX Type Code

Enter “CRS” for reportable accounts under Part XIX of the ITA. If you use the Web Forms application to file your return, this field will be automatically populated when you chose to file a Part XIX information return.

Taxation Year

Enter the calendar year to which this return relates. For example, if reporting information for the accounts or payments made in the calendar year 2017, the field would read “2017”.

Fields related to the reporting financial institution’s person to contact

Complete the following fields to identify the person the CRA may contact, if needed, to clarify or get information related to the content of this return.

Contact Name

Enter the contact’s full name (first name followed by the last name). Omit titles such as Mr., Mrs., etc.

Contact Phone Area Code

Enter the three digit area code of the contact’s telephone number.

Contact Phone Number

Enter the contact’s telephone number.

Contact Phone Extension Number

Enter the extension of the contact’s telephone number, if applicable.

Contact Email Address

Enter the contact’s complete email address (@ symbol and period are required). You can give up to 5 email addresses.

Notes

Following the exchange of data with the jurisdictions of tax residence, we will inform you that your list of notification of errors is available for download on the CRA login services, My Business Account or Represent a Client through the contact email addresses you give us. A notification indicates that information is missing or is not valid and that record(s) must be amended, or cancelled and refiled as fixed records.

The list will be available on the BN RZ that was reported in the Filer Account Number field of the summary.

For more information, go to Downloading your list of notification of errors.

Fields related to the transmitter contact

These fields identify the person the CRA may contact should there be any questions with the electronic transmission of this return.

If you use the Web Forms application to file the return, these fields are included in the summary. If you use the Internet file transfer (XML) application, these fields are included in the T619, Electronic Transmittal record.

The fields for the transmitter contact are the same as the fields for the person to contact for the content of the return, except for the fact that it accepts only one email address. We will also ask you to give the language in which this contact wishes to receive communications.

Fields for the reporting financial institution record

The following fields pertain to the reporting financial institution – not a service provider.

Each return must contain the information related to the reporting financial institution.

Fields related to the reporting financial institution record document

The series of fields allows for the identification of specific records and the type of data that is being submitted.

Document Type Code

Indicate the type of data being submitted for the reporting financial institution record using:

  • “O” for Original reporting financial institution record
  • “A” for Amended reporting financial institution record
  • “R” for Resend reporting financial institution record
  • “C” for Cancel reporting financial institution record
  • “F” for Fix reporting financial institution record

You file an amended reporting financial institution record only if there is a change being made to the reporting financial institution information.

You use “R” for resend, which is exclusive to the reporting financial institution record, only when it is filed with amended slips and if there are no changes to that record previously submitted (except for the “R” in the Document Type Code). All other fields of the reporting financial institution record remain the same, including the Document Reference Identifier, as was previously sent. You do not complete the Corrected Document Reference Identifier for a resend.

You can cancel the reporting financial institution record only when all slips associated with the reporting financial institution’s record Document Reference Identifier have been cancelled.

You use “F” for fix for the reporting financial institution’s record when refiling fixed slips. Fix can only be used to file specific corrections that require cancelling and refiling as a fixed record.

Go to Acceptable combinations of Document Type Codes and Summary Report Type Codes and Amending, cancelling or refiling fixed records of Part XIX information returns for more information. Also, if you are using Internet file transfer (XML) to file your return, go to Examples of completed XML tags for samples of various scenarios.

Document Reference Identifier for the Reporting Financial Institution Record

A new Document Reference Identifier must be assigned for each reporting financial institution record that is created, except when it is filed with amended slips and there are no changes to the information previously reported for the reporting financial institution. In that case, this record’s Document Type Code would indicate “R” for Resend and you would re-use the same Document Reference Identifier, as was previously sent.

The structure of the Document Reference Identifier for the Reporting Financial Institution Record is the same as the Document Reference Identifier field at the slip level, with one exception. The fourth segment of the Document Reference Identifier indicates that this Document Reference Identifier is for a financial institution (FI) rather than for a slip (SL).

The Document Reference Identifier must be unique, and can never be repeated (except for those with “R” for resend in the document type code). It must be in the format CA-YY-BNRZ-FI-SEQ#, where:

  • CA: indicates that the country of the tax administration is Canada
  • YY: indicates the last two digits of the tax year being filed
  • BNRZ: is the 15 characters BN RZ program account number of the reporting financial institution, which is also entered in the Filer Account Number field
  • FI: indicates that this document reference identifier is for the reporting financial institution
  • SEQ#: the sequence number of nine digits, created by the filer 
Notes

You must include the hyphens between the Document Reference Identifier segments in your XML file if you are filing with the Internet file transfer (XML) application — this will result in a 34-character identifier.

If you are filing with the Web Forms application, each segment of the identifier is presented separately (no hyphen required) and most segments will be completed with the information you already entered, leaving only the sequence number to be completed.

Example

The Document Reference Identifier for a Canadian financial institution with the BN 123456789RZ0001 that is filing a return for the 2017 tax year could be reported as CA‑17‑123456789RZ0001‑FI‑000000001

Corrected Document Reference Identifier for the reporting financial institution record

Complete this field only if you are amending information in the reporting financial institution record, or refiling it as a fix record. Enter the Document Reference Identifier of the previously filed reporting financial institution record that is being replaced in this field.

Do not complete this field when filing an original return or, with amended slips if there are no changes to the information previously reported on the reporting financial institution record – the later would have an “R” for Resend in the Document Type Code field.

The corrected document reference identifier must always target the latest reference of this record’s Document Reference Identifier that was successfully filed with the CRA. In this way, a series of corrections can be handled as the new Document Reference Identifier replaces the previous version identified in the Corrected Document Reference Identifier field.

Do not target a cancelled record when filing amended or cancelled records since they are considered the last record in the chain of changes. Targeting a cancelled record is permitted only when you are refiling as fix records (with an “F” fix in the Document Type Code).

You can cancel the reporting financial institution record only if all slips associated to this reporting financial institution record’s Document Reference Identifier have also been cancelled.

Note

If you are using the Web Forms application to file your return, note that the segment “Sequence number” will appear twice since each segment of the identifier is presented separately, first, as part of the Document Reference Identifier field and then, as part of the Corrected Document Reference Identifier field.

For more information and examples, go to Amending, cancelling or refiling fixed records of Part XIX information returns.

Residence Country Code

Enter “CA” to indicate the jurisdiction of tax residence of the reporting financial institution for tax purposes, as per the ISO 3166-1 alpha 2 country code list.

Fields related to the identification number of the reporting financial institution

Identification Number

Enter the Business Number (BN) RZ program account of the reporting financial institution.

This BN RZ program account should also be entered in the Filer Account Number field, except if you are filing for a mutual fund trust that does not have a BN RZ. In that case, you would enter the Trust account number (e.g., T12345678) in this Identification Number field and would enter the BN RZ of the fund manager filing for these trusts in the Filer Account Number field. If you are using Internet file transfer (XML) to file your return, go to Examples of completed XML tags for a sample scenario of filing for a mutual fund trust that does not have a BN RZ.

Note

Do not enter the BN RZ of a service provider or agent in this field. Service provider information would be included in the T619 if filing with Internet file transfer (XML) or in the transmitter contact information if you are filing with Web Forms.

Identification Number Issue Country Code

Enter “CA” as per the ISO 3166-1 alpha 2 country code list, to indicate that the jurisdiction that issued the reporting financial institution’s identification number is Canada.

Identification Number Type

Indicate if the Identification Number listed above is a business number (BN) RZ program account or a trust account number.

Fields related to the name of the reporting financial institution

Reporting Financial Institution Name Type

Indicate the type of name that is being reported as:

  • “OECD206” for “does business as” name
  • “OECD207” for legal name.
Reporting Financial Institution Name – Line 1

Enter the name of the reporting financial institution.

If a mutual fund trust does not have a BN RZ program account and you are filing using the fund manager’s BN RZ, enter the name of the mutual fund trust.

Reporting Financial Institution Name – Line 2

Enter any remaining name information of the reporting financial institution that did not fit on line 1, if needed. If no additional space is required, leave the field blank if you are using Web Forms to file your return or, omit the tag if you are using Internet file transfer (XML).

Fields related to the address of the reporting financial institution

Fields to be completed for the reporting financial institution address are the same as the Address fields required for an account holder.

Fields for totals of slips, account balances and payments reported

If you use the Web Forms application to file your return, these fields (the number of slips attached to the return and the sum of the amounts reported on the slips) will be automatically calculated in the summary. Therefore, the instructions for the following fields only apply if you use the Internet file transfer (XML) application to file your return.

Note for financial amounts reported

You cannot put commas or spaces to separate the dollar parts of the amount for all total amounts reported in the summary. These totals are the sum of the amounts reported on the slips regardless of the currency. You have to put a period to separate the dollars and the cents, or similar fractions in other currencies. As well, enter the amounts without the dollar or currency sign. For example, one million five hundred thousand dollars and sixty cents would be reported as “1500000.60”, not “$1,500,000.60”.

Total Slip Count

Enter the total number of slips that are associated with this summary.

Total Account Balance Amount

Enter the sum of the amounts reported in the Account Balance Amount field of all slips associated with this summary. This field has a maximum of 13 digits followed by a decimal point, followed by two digits for the fractional amount.

Fields related to totals of payments

The series of fields for payments (Payment Type and corresponding Total Payment Amount) is repeated for each payment type that is reported.

Payment Type

Indicate the payment type using one of the following:

  • “CRS501” for dividends
  • “CRS502” for interest
  • “CRS503” for gross proceeds/redemptions
  • “CRS504” for other (for example, other income generated with respect to the assets held in the account)
Total Payment Amount

Enter the sum of the amounts reported in the Payment Amount field of all slips associated with this summary for the corresponding type of payment. This field has a maximum of 13 digits followed by a decimal point, followed by two digits for the fractional amount.

Acceptable combinations of Document Type Codes and Summary Report Type Codes

Possible values for Document Type Codes and Summary Report Type Code

The type of records/return being submitted must be identified as follows:

  • Document Type Code for a slip
    • “O” for Original
    • “A” for Amended
    • “C” for Cancelled
    • “F” for Fixed (only for specific corrections)
  • Document Type Code for the Reporting Financial Institution record
    • “O” for Original
    • “A” for Amended (only if there are changes to the reporting financial institution information)
    • “R” for Resend (only if there is no change to the reporting financial institution information)
    • “C” for Cancelled (only if all slips associated to this reporting financial institution (document reference identifier) have been cancelled)
    • “F” for Fixed
  • Summary Report Type Code for the return
    • “O” for original if all associated slips and the reporting financial institution record are original
    • “A” for amended if all associated slips are amended or all associated slips are cancelled
    • “F” for fixed if all associated slips and the reporting financial institution record have fix in the document type code

Acceptable combinations

The Summary Report Type Code indicates the type of return being submitted, based on its associated slips.

All slips in a return (summary) must have the same document type code, that is, they are all originals, amended, cancelled or fixed slips – no mix.

Acceptable combinations for the Summary Report Type Code

The Summary report Type Code must be one of the following:

  • amended when filing amended or cancelled slips
  • the same as the slips’ Document Type Code when filing original or fixed slips

Acceptable combination for the Document Type Code for the Reporting Financial Institution record

The Document Type Code for the Reporting Financial Institution record must be one of the following:

  • the same as the slips’ Document Type Code and the Summary Report Type Code when filing original or fixed slips
  • amended, when filing amended slips and there are changes to the reporting financial institution information previously filed
  • resend, when filing cancelled slips or amended slips, only if there is no change to the reporting financial institution information previously filed
    You use the same Document Reference Identifier as previously sent, only for the reporting financial institution record if the Document Type Code is resent.
Notes

An original return cannot contain Document Type Codes other than original for all slips and for the reporting financial institution record.

An amended return cannot contain an original or fixed slip.

An amended return cannot contain a mix of amended and cancelled slips within the same amended return.

A fixed return cannot contain Document Type Codes other than fixed for all slips and the reporting financial institution’s record. It can only be used to file specific corrections that require cancelling and refiling as a fixed record.

Go to Amending, cancelling or refiling fixed records of Part XIX information returns for more information. Also, if you are using Internet file transfer (XML) to file your return, go to Examples of completed XML tags for samples of various scenarios.

This table summarizes the acceptable combinations of Document Type Code for the slip and the Reporting Financial Institution record, and Summary Report Type Codes for filing original, amended, cancelled or fixed records. 

Permutations for filing original, amended, cancelled or fixed records
Document Type Code
for a slip
Document Type Code for the
Reporting Financial Institution record
Summary Report Type Code
for the return

Where:

  • O = original
  • A = amended
  • C = cancelled
  • F = fixed
  • R = resend

Key validations to avoid rejected records

To avoid situations where the CRA would reject your records, you should review your record’s values and combinations before you send your Part XIX information return. The scenarios below are key validation checks to avoid situations where your records could be rejected. But they don’t reflect an exhaustive list of all possible scenarios.

Note

When you use the CRA Web Forms application to file your return, many potential scenarios where your records would be rejected are detected automatically and instantly, prior to submitting the return.

Summary Report Type Code, Document Type Code for the slips and Document Type Code for the Reporting Financial Institution record

  • An original return with an “O” in the Summary Report Type Code can contain only original Document Type Codes for the slips and Reporting Financial Institution record.
  • An amended return with an “A” in the Summary Report Type Code can contain only amended slips or only cancelled slips, not a mix.
  • The Document Type Code for the Reporting Financial Institution record “R” for resend can only be used when filing an amended return (with either all cancelled slips or all amended slips) if there are no changes to the reporting financial institution information previously filed.
  • A fixed return with an “F” in the Summary Report Type Code can contain only fixed Document Type Codes for the Reporting Financial Institution record and slips.
  • A fixed slip will be accepted only for specific corrections. Its Corrected Document Reference Identifier must target a slip that has been cancelled due to a change to one of the following:
    • the number of controlling persons
    • the number of Residence country codes for an individual, organization or controlling person(s)
    • the values of Residence country codes for an individual, organization or controlling person(s)

Go to Acceptable combinations of Document Type Codes and Summary Report Type Codes and Amending, cancelling or refiling fixed records of Part XIX information returns for more information. Also, if you are using Internet file transfer (XML) to file your return, go to Examples of completed XML tags for samples of various scenarios.

Filer BN RZ program account

  • The BN RZ in the summary Filer Account Number field must match the BN RZ of the reporting financial institution’s Identification Number, except if you are filing for a mutual fund trust that has no BN RZ. In that case, you enter the BN RZ of the fund manager in the reporting financial institution’s Identification Number field and the trust account number (e.g., T12345678) in the reporting financial institution’s Identification Number field.
  • Do not enter the BN RZ of a service provider in the summary Filer Account Number field. Service provider information is included in the T619 if you are filing with Internet file transfer (XML) or in the transmitter contact information if you are filing with Web Forms.
  • The BN RZ in the summary Filer Account Number field must match the BN RZ in all Document Reference Identifiers or Corrected Document Reference Identifiers.

Taxation year

  • The Taxation Year in the summary cannot be prior to 2017 or for future tax years.
  • The tax year in all Document Reference Identifiers or Corrected Document Reference Identifiers must match the Taxation Year in the summary.

Document Reference Identifier and Corrected Document Reference Identifier

  • The format of the Document Reference Identifier and Corrected Document Reference Identifier must follow the CRA structure (for example, CA‑YY‑123456789RZ0001‑FI‑123456789 or CA‑YY‑123456789RZ0001‑SL‑123456789). For more information, go to Document Reference Identifier for a slip and Document Reference Identifier for a Reporting Financial Institution Record.
  • You cannot have two slips with the same Document Reference Identifier.
  • You cannot have another reporting financial institution record with the same Document Reference Identifier unless you are using “R” for Resend in the Document Type Code.
  • Corrected Document Reference Identifiers must be included when filing an amended return (with either all cancelled slips or all amended slips) or a fixed return (refiling records as fixed). In those instances, the Summary Report Type Code must match the code for the slips and be “A” or “F”.
  • The Corrected Document Reference Identifier must target the latest version of that record that was sent to the CRA, that is, not a record that has already been replaced by another Document Reference Identifier.
  • You cannot amend a record that has already been cancelled, except when you file a fixed record. A fixed record is the only type that can target a record that had to be cancelled due to specific corrections.
  • When you file a fixed return (“F”), you target a cancelled record – you enter the Document Reference Identifier of the cancelled record in the Corrected Document Reference Identifier of the fixed record.
  • You cannot have two or more slips, in the same return, targeting the same slip (that is, more than one slip with the same Corrected Document Reference Identifier in the same return).

Account Holder Type Code

  • If the Account Holder Type Code is “1” for an individual, you cannot complete the fields for an organization account holder.
  • If the Account Holder Type Code is “3” for an organization, you cannot complete the fields for an individual account holder.

Organization Account Holder Type Code

  • The Organization Account Holder Type Code must be completed with “CRS101”, “CRS102”, or “CRS103” if the Account Holder Type Code is “3” for an entity or organization.
  • If the organization account holder type code is “CRS101”, you must complete the fields related to controlling person(s) of the entity or organization.
  • Do not complete the fields related to controlling person(s) of an entity or organization if the Organization Account Holder Type Code is “CRS102” or “CRS103”.

Taxpayer identification number

  • If the foreign TIN is not given for an individual account holder or for an entity or organization account holder, the No Taxpayer Identification Number Reason Code must be completed. Fields related to the foreign TIN or the No Taxpayer Identification Number Reason Code must be completed for each Residence Country Code that was given.

Undocumented Account

  • The Residence Country Code for a pre-existing account held by an individual (Account Holder Type Code “1”) must be “CA” if there is no address and the account is identified as being an Undocumented Account.

Closed Account and Account Balance Amount

  • The Account Balance Amount must indicate zero “0.00” if the Closed Account field is “Y” for yes, to show that the account was closed during the tax year.

Amounts and totals

  • The sum of the Account Balance Amount field from all the slips must match the amount you enter in the Total Account Balance Amount field on the summary, and the sum of all the Payment Amount field by payment type from all the slips must match the amount you enter in the Total Payment Amount field for each payment type on the summary, regardless of the currency used.
  • The Total Slip Count on the summary must match the number of slips associated with the summary.
  • The Account Balance Amount field on a slip as well as the Total Account Balance Amount field and Total Payment Amount fields on the summary have a maximum of 13 digits followed by a decimal point, and by two digits for the fractional amount of the currency in question for both slips and summary.
  • The Payment Amount field on a slip has a maximum of 11 digits followed by a decimal point, and by two digits for the fractional amount of the currency in question for a slip.

Examples of completed XML tags

This section gives six examples of completed XML tags you would use for various correction scenarios if you filed your return using the CRA Internet file transfer (XML) application.

Disclaimer: The information depicted in the following examples’ tags is entirely fictitious. Any similarity to events, actual persons or entities, places, account and financial information is purely coincidental. The examples are meant to represent the most common scenarios you may encounter and are intended for guidance purposes only.

The situations in an example are independent from situations in other examples.

If you notice any mistakes, please let us know.

Example 1 – Amending a slip

Example 2 – Successive amendments of a slip

Example 3 – Cancelling a slip

Example 4 – Amending two fields – one on the slip, one for the reporting financial institution

  • Example 4, situation A: Filing an original return with two slips.
  • Example 4, situation B: Filing an amended return to correct the account balance amount of the first slip and the address of the reporting financial institution.

Example 5 - Amending a slip filed by a fund manager with the mutual fund trust information in the reporting financial institution record

Example 6 - Filing a fixed slip to add a controlling person to an entity or organization account holder slip

  • Example 6, situation A: Filing an original return with two slips.
  • Example 6, situation B: Filing an amended return to cancel the first slip, as the filer realizes that another controlling person should be added to the first slip.
  • Example 6, situation C: Filing a fixed return to refile the first slip with the correct number of controlling persons.

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