Rejected T4FHSA individual records or annual information returns

Common errors on individual records

Type of error	How to correct the error
Incorrect contract number reported	Submit a cancelled record with the incorrect contract number and then a new original record with the correct contract number.
Election declared invalid by the CRA	Submit a cancelled record.
Incorrect social insurance number (SIN) or temporary tax number (TTN) reported	Submit an amended record.
Incorrect identification data reported such as date of birth, surname, etc.	Submit an amended record.
Incorrect transactions reported such as contributions, transfers, taxable withdrawals, marriage breakdown transfers, non‑qualified investments, etc.	Submit an amended record.
Most recent amendment is incorrect, previous version of record is correct	Submit an amended record. Do not use a cancelled record – a cancelled record will remove all data and cannot be used to revert to the previous version of a record.

For more information on how to amend or cancel a record, go to After you file your T4FHSA annual information return.

Common large scale errors affecting a large number of accounts

Type of error	How to correct the error
Records omitted from original return	Do not cancel previously filed records – file new original return containing only the missing records.
Incorrect BN reported Incorrect FHSA identification number reported Duplicate contract numbers reported on multiple records	Call the Electronic Media Processing Unit at 1-800-665-5164 to determine the method for correction.
Any other errors	Call the Business Enquiries line at 1-800-959-5525 to determine the method for correction.

Error codes and descriptive messages for rejected T4FHSA individual records

Error code displayed in the downloaded file	Message displayed in the downloaded file
2	Recipient SIN is missing
3	Recipient SIN does not meet numerical verification standards
4	Recipient family name is missing
5	Recipient date of birth is missing
6	Calendar year end FMV is missing
7	Calendar year end FMV cannot be a negative amount
8	Transaction date is entered but no corresponding transaction amount is reported
9	Transactions reported cannot be a negative amount
11	Recipient date of birth is not entered in the proper YYYY-MM-DD format
12	Recipient date of death is not entered in the proper YYYY-MM-DD format
13	Closed date is not entered in the proper YYYY-MM-DD format
14	Transaction amount is reported but no corresponding transaction date is entered
15	Transaction date is not entered in the proper YYYY-MM-DD format
16	Recipient date of death reported but Recipient FMV at time of death is missing
17	Recipient FMV at time of death is invalid – must be entered in numeric format
18	Recipient FMV at time of death cannot be a negative amount
19	Invalid calendar year end FMV amount
20	New account indicator must be “Y” or “N”
21	Account closed indicator must be “Y” or “N”
22	Closed date must be blank if account closed indicator is “N”
23	Account closed indicator equals “Y” but closed date is missing
24	Successor holder account indicator must be “Y" or “N”
26	Deceased holder SIN is invalid – must be entered in numeric format
27	Deceased holder date of death is invalid – must be entered in numeric format
28	Deceased holder date of death cannot be greater than the reporting period
29	Transaction date cannot be greater than closed date of the account
30	Transaction date is not within the reporting period
31	Transaction amount reported is invalid – must be entered in numeric format
32	Transaction amount reported cannot be negative
33	Missing family name of former spouse or common-law partner for marriage breakdown FHSA transfer in/out or marriage breakdown RRSP/RRIF transfer out
34	Deceased holder information is reported but successor holder account indicator is “N”
35	Original individual record already sent for this reporting year – file an amendment
36	Date of birth reported indicates the recipient was not 18 or older when the account was opened – account is invalid
37	Recipient family name does not match CRA records. Ensure that the family name showing on the record matches to the SIN and DOB.
38	Date of birth reported indicates the deceased holder was in an election year and was not 18 or older when the account was opened – account is invalid
40	Deceased holder date of death does not match CRA records
41	Account closed prior to date of death: succession/survivor/beneficiary is not possible
42	Recipient SIN is invalid – must be entered in numeric format
43	Deceased holder SIN is missing
44	Deceased holder SIN does not meet numerical verification standards
45	Deceased holder date of death is missing
46	Recipient SIN not found on CRA records
47	Recipient SIN invalid - Dependent Identification Number (DIN) is not valid – cancel contract or amend with a valid SIN
48	Recipient SIN invalid – Individual Tax Number (ITN) is not valid – cancel contract or amend with a valid SIN
50	Invalid SIN for deceased holder – Dependant Identification Number (DIN) is not valid – cancel contract or amend with a valid SIN
51	Invalid SIN for deceased holder – Individual Tax Number (ITN) is not valid – cancel contract or amend with a valid SIN
52	Unresolved record(s) exist for prior year(s) – correct and re-submit applicable prior year record(s) as required by the FHSA Processing Unit
53	Record received prior to an original or previous amended record for this particular contract being accepted – action as required by the FHSA Processing Unit
54	Record submitted for the election or the succession is changing the identity of the recipient – action as required by the FHSA Processing Unit
56	Cancel not permitted: record(s) exist for subsequent years – action as required by the FHSA Processing Unit
57	Cancel record is for a succession. Attempt to cancel previously accepted record requires a 100% match – action as required by the FHSA Processing Unit
58	SIN on cancel record does not match SIN on contract to be cancelled – action as required by the FHSA Processing Unit
59	Cancel record received has existing supplementary transactions (such as deemed contributions) – action as required by the FHSA Processing Unit
60	SIN of spouse found under the deceased holder account on CRA records does not match to the SIN of the successor holder reported on the record – action as required by the FHSA Processing Unit
61	Election for deceased holder; SIN on the record is cross-referenced to an Individual Tax Number (ITN) - ITN is not valid - action as required by the FHSA Processing Unit
62	Deceased holder date of death not on CRA records – action as required by the FHSA Processing Unit
63	Recipient date of death on CRA records precedes date of election – action as required by the FHSA Processing Unit
64	Recipient (successor/survivor holder) date of death precedes date of succession/survivor FHSA transfer in – action as required by the FHSA Processing Unit
65	Recipient SIN is different from SIN used on the original election/succession from previous year(s) – action as required by the FHSA Processing Unit
66	New account indicator equals “Y”; contract currently exists for different SIN or DOB
67	New account indicator equals “N”; existing contract in previous year(s) – different SIN or DOB
68	Election already established in subsequent year for this ID and contract number – action as required by the FHSA Processing Unit
69	Contract currently exists; original record for a prior year(s) has not been filed – action as required by the FHSA Processing Unit
70	SIN of deceased holder on record is different from the SIN on the record of the deceased holder for the previous year(s) – action as required by the FHSA Processing Unit
71	Recipient FMV at time of death is reported but the date of death is missing
72	Recipient date of birth does not match CRA records. Ensure that the date shown on the record matches to the SIN and family name.
73	Recipient date of death on the record does not match CRA records
74	Recipient date of death is prior to 2024 or not in current reporting period
75	Closed date entered on the record is not in the reporting period
76	Recipient date of death is missing. Ensure that both the date of death and FMV at time of death are reported, if required.
78	Deceased holder SIN not found on CRA records
79	SIN cross-referenced to ITN: ITN is not valid for FHSA election – action as required by the FHSA Processing Unit
80	Succession already exists for this account – action as required by the FHSA Processing Unit
81	Amended record is 100% duplicate of target record – action as required by the FHSA Processing Unit
82	Date of death on CRA records; closed date required for this account. If the record is greater than 2 years from the year of death, cancel this record
83	Account was reported as closed or opened in a previous year – the same contract number cannot be used
84	New account indicator equals “N”; no election or unresolved records exist for previous years(s). Amend record to indicate “Y” or submit record(s) for the previous year(s)
85	FHSA account closed indicator must be “N” if the beneficiary indicator is “Y”
86	Successor holder account indicator cannot be “Y” if beneficiary indicator is “Y”
87	Beneficiary indicator cannot be “Y” if successor holder account indicator is “Y”
88	New FHSA account indicator must be “N” if beneficiary indicator is “Y”
89	Beneficiary indicator must be "Y" or "N"
90	Missing deceased holder contract number
91	Deceased holder contract number cannot be found
92	FHSA contract number entered for recipient matches a deceased holder’s FHSA contract number. Successor indicator is “N” or not reported
93	Survivor FHSA transfer in amount must be greater than zero
94	FHSA beneficiary distribution received amount or amount deemed received on FHSA cessation must be greater than zero
95	Beneficiary indicator is “N” but there is an indication of a beneficiary
96	Former spouse or common-law partner SIN is missing
97	Total number of beneficiaries is missing
98	Date of birth on CRA records indicates holder is older than 71 years of age: Closed date required for this account
99	Date of birth reported indicates the recipient was over 71 when account was opened – account invalid
100	Original record previously received – action as required by the FHSA Processing Unit
101	Fair market value immediately prior to the transfer out is missing
102	FMV immediately prior to the transfer out is reported but a transfer out transaction is missing
103	Only residents of Canada are eligible to open an FHSA
104	Only residents of Canada are eligible to become a successor holder of an FHSA
105	Deceased holder date of birth indicates the deceased holder was over 71 when account was opened – deceased account invalid
106	Successor, survivor, or beneficiary record received. Related deceased holder record required – action as required by the FHSA Processing Unit
107	FHSA contract number is not the same as the contract number that was reported on the deceased holder's record
108	Transaction date cannot be greater than date of death
109	FHSA is closed. Calendar year end FMV must be 0
110	Transaction date is prior to succession date
111	Reported transaction total amounts doesn’t match the CRA calculated total amounts
112	CRA records indicate a qualifying withdrawal on a prior year record. This account must be closed: FHSA account closed indicator must be "Y" and FHSA close date is required
113	CRA records indicate the 15 year maximum participation period has been reached. This account must be closed: FHSA account closed indicator must be "Y" and FHSA close date is required
114	Amount deemed received on FHSA cessation is reported and FHSA account closed indicator is "Y"
115	New FHSA account indicator is equal to "Y". Maximum participation period is greater than 15 years
116	New FHSA account indicator = Y. Taxpayer cannot open a new FHSA as a qualifying withdrawal was made 2 or more tax years ago for this taxpayer. Cancel this FHSA

The date of birth (DOB) indicated on the CRA database should correspond to the DOB on the Social Insurance Registry (SIR) at Service Canada. This information is transmitted to the CRA by Service Canada. In addition to the date provided by SIR, the CRA database also records the DOB provided by the individual taxpayer.

Verify with your client that they have provided you with their correct information (DOB, family name, and SIN) which they have filed with the CRA.

If you contact your client and they confirm that the information on their individual record which was transmitted was correct, advise your client to contact the CRA at 1-800-959-8281.

The individual will need to identify themselves to the CRA agent and indicate that they are calling because they are an FHSA holder and have been advised by their financial institution to confirm or update their DOB or family name with the CRA.

Confidential information and legal representatives

In all cases, due to strict confidentiality guidelines, only the individual themselves should contact the CRA to verify or request identification changes. The only exception would be a legal representative specifically authorized to deal with the CRA on the individual’s behalf. If any other person, such as a spouse, child, parent, etc., contacts the CRA on the individual’s behalf, identification information will neither be confirmed nor updated.

If the DOB given by the individual does not match the CRA's records or SIR, the individual must provide a copy of one of the following documents:

• Canadian birth certificate issued by the Vital Statistics branch of the province or territory of birth
• Certificate of Indian Status
• Valid Canadian passport
• Certificate of Canadian Citizenship Card (wallet sized card)
• Canadian immigration record such as the Permanent Resident Card (also known as the Maple Leaf Card), Confirmation of Permanent Residence (Form IMM 1442) or a similar certified document on which the date of birth is recorded

The individual must send the request to their regional CRA Tax Centre and address it to the attention of Direct Deposit and Program Support Section. The original copy will be returned to them. The CRA agent will explain this procedure to them. The onus is on the individual to correct or update their DOB on the SIR. For information on how to update their SIN information, individuals can visit their Service Canada office or Contact Social Insurance Number.

Change of given name and/or family name

A change of name can be done through a CRA agent unless any previous change was made to the opposite name (i.e. the taxpayer has previously changed their given name and is now asking for a change of family name). If this is the case, documentation will be required. The only exception is when an individual wishes to go back to their maiden name.

Complete change of name

In the case of a complete name change, a signed request must be accompanied by one of the following documents:

• Name Change Certificate from a Provincial/Territorial Vital Statistics Department
• Court order issued under an act on a change of name

The individual must send the request to their regional CRA Tax Centre and address it to the attention of Direct Deposit and Program Support Section. The original copy will be returned to them. The CRA agent will explain this procedure to them.

Maiden name

When an individual wants to go back to their maiden name and that name was previously on our records, they do not have to send documentation. The CRA agent can proceed with the change over the phone.

When a maiden name cannot be verified on our system, a signed request must be accompanied by a copy of one of the following documents:

• Canadian birth certificate issued by the Vital Statistics branch of the province or territory of birth
• Certificate of Indian Status
• Valid Canadian Passport
• Certificate of Canadian Citizenship Card (wallet sized card)
• Canadian immigration record such as the Permanent Resident Card (also known as the Maple Leaf Card), Confirmation of Permanent Residence (Form IMM 1442) or similar certified document on which the date of birth is recorded

The individual must send the request to their regional CRA Tax Centre and address it to the attention of Direct Deposit and Program Support Section. The original copy will be returned to them. The CRA agent will explain this procedure to them.

Correcting a spelling mistake in the surname or given name

If a spelling mistake was made or if the given name and family name have been inverted, the CRA agent may proceed with the correction over the phone.

If the correction requested does not match the information found in our records, the CRA agent may still do the change. However, the taxpayer will be advised that they have to get their SIR file corrected by proceeding as if it were a name change. The CRA agent will explain this procedure to them.