On this page

• Customers
• Sellers
• Digital platform operators

Customers

If you are only buying goods or services using digital platforms (not selling or facilitating sales), the new rules do not apply to you. Your information will not be shared or reported under the rules.

Sellers

If you provide relevant activities through a digital platform, your role under the rules is complete once you have shared the requested information with your platform operator(s).

However, you may still have other tax obligations with the CRA.

For more information, refer to: Taxes and the platform economy

Digital platform operators

When to file

If you are a reporting platform operator, you must file your Part XX information return for the previous calendar year by January 31.

The first filing deadline is January 31, 2025, for the 2024 calendar year.

How to file

For a step-by-step process on filing your Part XX information return under the rules, refer to: Completing a Part XX information return.

For an overview on filing your Part XX information return under the rules, review the following:

1. Get a business number and an information returns RZ program account if you don’t already have one

   Obtain a business number and an information returns RZ program account prior to filing a Part XX – Reporting Rules for Digital Platform Operators Information Return for the first time. When registering for the RZ program account, select Compliance and Exchange as your type of account.

   Resident businesses can request both their business number and information returns RZ program account using Business Registration Online

   Non-resident businesses will need to use the Non-Resident Business Number and Account Registration Web Form to obtain their business number and information returns RZ program account.

   You will not be able to use the form RC1, Request for a Business Number and Certain Program Accounts to register for this type of program account.

2. How to transfer files to the CRA

   The Part XX information must be filed with the CRA in prescribed form using an extensible markup language (XML) Schema.

   What is an XML Schema

   An XML schema defines the building blocks of an .xml file. The schemas are in .xsd format.

   For more information about Part XX information return XML Schema, refer to: Part XX Information Return – Reporting Rules for Digital Platform Operators

3. Send the files

   To submit your Part XX information returns, you can use:

   Internet file transfer

   If you use commercial or in-house developed software, you will be able to create, print, and save your electronic information returns in XML format as original, amended, or fixed returns. Once you create, print, and save, use the Internet file transfer application to submit an XML file with a maximum file size of 150 MB.

   The way in which you file will be different based on if you are a resident in Canada or not:

   • Platforms resident in Canada will be able to file through My Business Account or their respective representatives can use Represent a Client to file on their behalf.
   • Platforms not resident in Canada will need to first obtain a Web Access Code in order to electronically file your return through the Internet file transfer service.

4. Confirm that your return was processed

   After you file, you will receive a confirmation of receipt. The CRA will conduct initial validations and communicate with the contact stated on the return if there are errors or omissions.

   If you have access to a CRA secure portal, you can also confirm the status of a return by selecting “View return status” under “Compliance and Exchange” on the CRA My Business Account or Represent a Client services. The status will indicate if the return was processed, in progress, rejected, amended, or deleted.

5. Download your list of notification errors

   Accessing your list of errors with a CRA secure portal:

   A notification of errors states that information may be missing or is not valid and must be corrected.

   The list of notification of errors will be available for the BN RZ program account that is used to file the Part XX information return.

   Following validations, we will inform you by email, through the contact’s email address, that your list of notification of errors is available for download on My Business Account or Represent a Client.

   Once you are logged in to My Business Account or Represent a Client, select “Compliance and Exchange” from the welcome page and then “Download notifications of errors Part XX.”

   Accessing your list of errors without a CRA secure portal:

   If the related business number is not registered for My Business Account or Represent a Client, you must contact the CRA at 1-800-959-2281 to access your list of errors. If calling from outside North America please call collect 613-221-3229.

6. Check your list of notification of errors

   The annual exchange of original records is scheduled to occur by the end of April following the calendar year for which the information return is filed.

   The notifications of errors will be listed when they are received from the jurisdictions of tax residence.

   If you have access to My Business Account or Represent a Client, you should periodically check the list of notifications of errors for Part XX information returns on My Business Account or Represent a Client after the return has been processed, regardless of receiving an email. We recommend checking in case the email recipient is absent for an extended period of time or there are issues with that email address.

   If you do not have access to My Business Account or Represent a Client, be sure to check the email that was included as part of the T619 of the Part XX information return for information about the status of your return.

   When attempting to correct a return, if you are unable to obtain the information to address the notification of errors, you must provide the document reference identifier (DocRefID), the error code, along with supporting documentation used to obtain the information and the reason why the return could not be corrected to:

   Digital Compliance Audit Support Division
   Platform Economy Section
   Canada Revenue Agency
   6th Floor, Minto Place, Canada Building
   344 Slater St
   Ottawa ON K1R 7Y3

Late filing and failure to file

We consider your return to be filed on time if we receive it on or before the due date. If we apply a penalty, we will issue a notice.

The minimum penalty for late filing the Part XX information return is $100 and the maximum penalty is $7,500.

If you fail to pay an amount, we can apply interest from the day your payment was due. The rate we use is the prescribed interest rate that is determined every three months and is compounded daily.