Registering for a U.S. identifier, CRA RZ program account, access to CRA My Business Account or Represent a Client and Web access code

Internal Revenue Service (IRS) Global Intermediary Identification Number (GIIN)

The Global Intermediary Identification Number (GIIN) is a 19–character identification string that is a composite of different identifiers, including the FATCA ID, financial institution type, category code and country identifier.

The ability of a reporting Canadian financial institution to provide U.S. withholding agents with a GIIN is expected to facilitate its participation in U.S. markets. Reporting Canadian financial institutions seeking to obtain a Global Intermediary Identification Number (GIIN), can do so by going to IRS FATCA registration.

A sponsor filing on behalf of the reporting financial institution would have its own GIIN that includes ".SP." in the category code, for example, 98Q96B.00000.SP.124 (in addition to the reporting financial institution's GIIN).

If you have obtained a GIIN, include it on your Part XVIII Information Return.

For more information about registration, go to IRS FATCA registration.

CRA RZ Program account

You can use your current Canada Revenue Agency (CRA) Business Number (BN) RZ account (from the T5 group program account type, as per the Form RC257, Request for an Information Return Program account (RZ)) or open another RZ account dedicated to the Part XVIII Information Returns only. You need to consider who is authorized to access CRA login services for your current BN RZ account (for example, T5) and if you need to restrict their access to Part XVIII Information Returns.

We will process the return under the BN that is reported in the "filer account number" field of the summary. Online access to this BN information will be required to be able to download the list of incomplete records from the CRA login services.

If you do not already have a BN, go to Business Number (BN) registration for more information. To obtain an RZ account, complete Form RC257, Request for an Information Return Program Account (RZ), or contact the CRA at 1–800–959–5525.

CRA My Business Account or Represent a Client

You, or your authorized representative, need online access (via My Business Account or Represent a Client) to the business account that is reported in the "filer account number" field in the summary of the return.

We will inform you, through the contact's email address provided in the return that your list of incomplete records is available for download on the CRA login services My Business Account or Represent a Client. This provides an opportunity to complete the missing information or to correct records, if required. The concept is similar to the TFSA list, however, the records are not rejected and will be exchanged as required by the agreement. The list will be available on the BN that is reported in the "filer account number" field in the summary of the return.

For more information about registration (CRA user ID and password) and services, go to the CRA login services.

CRA Web access code

You need a CRA web access code (WAC) if you file your return using the CRA's Internet file transfer (XML) or Web Forms applications. You do not need a WAC if you file using these applications through the CRA login services My Business Account or Represent a Client.

For more information about this code, go to WAC.

Date modified:

2017-05-01