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Appendix A - Data elements-TFSA individual electronic record

When a monetary value is required, you must report the amount in Canadian dollars and cents. You must make reasonable efforts to determine fair market value when it is required to be reported. Do not report negative values, as negative values on the TFSA electronic record will result in the record being rejected.

Field names	Comments
TFSA TRANSACTION DATA	Comments
Transaction date - year-month-day	Enter all numeric characters (for example 2011-09-28). You must enter the transaction date of each individual transaction.
TFSA contribution amount	Each contribution must be detailed by day from January 1 to December 31.
TFSA withdrawal amount	Each withdrawal must be detailed by day from January 1 to December 31.
Marriage breakdown transfer out - Fair market value	To be reported by the issuer that does the actual transfer out.
Marriage breakdown transfer in - Fair market value	To be reported by the issuer that does the actual transfer in.
Surname of former spouse or common-law partner	Enter only the former spouse or common-law partner's surname (maximum of 30 letters). Omit titles, such as Mr. or Mrs., and do not include the first given name or initials. Do not use French accents. If it is a compound name, do not use a hyphen or space. The surname you provide must match the surname contained in the CRA's database for that SIN. You may want to advise your client that if they make a surname change they have to inform both the CRA and the TFSA issuer.
Given name of former spouse or common-law partner	Enter only the former spouse or common-law partner's first given name (maximum of 30 letters). If only the initials are available, provide the first initial. Do not use French accents. If it is a compound name, do not use a hyphen or space.
Social insurance number (SIN) or temporary tax number (TTN) of former spouse or common-law partner	Provide the SIN as indicated on the individual's SIN card or the individual's TTN. If the field is left blank or contains an invalid SIN or TTN, the submitted return or individual record will be rejected. A valid SIN does not start with the number 0. A valid TTN for TFSA contributions starts with the number 01 to 08. All 900-series SINs have an expiry date. At the time the arrangement is entered into, you must validate the expiry date indicated on the SIN card for this client. If at that time the date is expired, the client is not allowed to open a TFSA. A TFSA remains valid even when a 900-series SIN expires after the arrangement is entered into but before the issuer files the TFSA annual information return. 900-series SINs are issued to individuals who are neither Canadian citizens nor permanent residents, to those who need a SIN for employment purposes, or to comply with other authorized uses, such as income tax filing. Holders of these SINs include temporary foreign workers and refugee claimants.
Acquisition of non-qualified investment - Fair market value	This refers to situations where a non-qualified investment is acquired or a qualified investment became non-qualified.
Withdrawal of non-qualified investments - Fair market value	This refers to situations where a non-qualified investment is disposed of or a non-qualified investment became qualified.

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TFSA IDENTIFICATION DATA	Comments
Business Number (BN)	15 alphanumeric characters - 9 digits - RZ - 4 digits. Example: 123456789RZ0001. The BN must correspond to the "business number (BN)" on the related TFSA summary record.
TFSA identification number	8 numeric characters which must correspond to the TFSA identification number on the related TFSA summary record. If this field is left blank or the number is not valid, the return will be rejected.
TFSA contract number	Maximum of 30 alphanumeric characters. The TFSA contract or account number issued by the issuer to the TFSA holder. Assign a unique identifier number to each TFSA under the same TFSA identification number. This will ensure that the CRA can identify the original individual record when any amended individual record is received. In addition, it will enable the issuer to identify which record in the submission was rejected. Make sure to provide this account number in the same format every year to avoid any rejects. If this field is left blank or the number is not unique, the return will be rejected.
TFSA holder social insurance number (SIN) or temporary tax number (TTN)	Provide the SIN as indicated on the individual's SIN card or the individual's TTN. If the field is left blank or contains an invalid SIN or TTN, the return or individual record will be rejected. A valid SIN does not start with the number 0. A valid TTN for TFSA contributions starts with the number 01 to 08. All 900-series SINs have an expiry date. At the time the arrangement is entered into, you must validate the expiry date indicated on the SIN card for this client. If at that time the date is expired, the client is not allowed to open a TFSA. A TFSA remains valid even when a 900-series SIN expires after the arrangement is entered into but before the issuer files the TFSA annual information return. 900-series SINs are issued to individuals who are neither Canadian citizens nor permanent residents, to those who need a SIN for employment purposes, or to comply with other authorized uses, such as income tax filing. Holders of these SINs include temporary foreign workers and refugee claimants.
TFSA holder surname	Enter only the holder's surname (maximum of 30 letters). Omit titles, such as Mr. or Mrs., and do not include the first given name or initials. Do not use French accents. If it is a compound name, do not use a hyphen or space. The surname you provide must match the surname contained in the CRA's database for that SIN. You may want to advise your client that if they make a surname change they have to inform both the CRA and the TFSA issuer.
TFSA holder given name	Enter only the holder's first given name (maximum of 30 letters). If only the initials are available, provide the first initial. Do not use French accents. If it is a compound name, do not use a hyphen or space.
TFSA holder initial	Enter the initial of the holder's second given name.
TFSA holder address - line 1	Enter the first line of the TFSA holder's address.
TFSA holder address - line 2	Enter the second line of the TFSA holder's address.
TFSA holder city	Enter the city in which the TFSA holder is located.
TFSA holder province or territory code	Enter the Canadian province, territory or the state in the U.S.A. in which the TFSA holder is located. Use the abbreviations listed in the T619, Electronic media transmittal, under the section "Transmitter province or territory code." When the TFSA holder's country code is neither CAN nor USA, enter ZZ in this field.
TFSA holder country code	Use the alphabetic country code (3 alpha characters), as outlined in the International Standards Organization (ISO) 3166, Codes for the representation of names of countries and their subdivisions. Always use CAN for Canada, and USA for the United States of America.
TFSA holder postal code	Enter the TFSA holder's Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric (for example: A9A9A9) or the USA zip code. Where the country code is neither CAN nor USA, enter the foreign postal code (maximum 10 alphanumeric characters).
TFSA holder date of birth - year-month-day	Enter all numeric characters (for example 1991-09-28).
TFSA holder date of death - year-month-day	Enter all numeric characters (for example 2011-09-28). Complete this field in the year of death of the last holder. If the account has a successor holder, do not report the date of death in this field. See the field Successor holder account.
TFSA holder fair market value at time of death	Complete this field for the year of death of the last holder. If the account has a successor holder, do not report the fair market value (FMV) at death. Example In 2011, John Smith opened a TFSA, account number 12345. Jane Smith, his wife, is named the successor holder of this TFSA. John dies in 2012. For reporting year 2011, file the individual record under John's name and SIN for TFSA contract 12345, and indicate no in the "Successor holder account" field. For reporting year 2012, file the individual record for the TFSA account number 12345 with all the transactions under Jane's name and SIN. Indicate yes in the "Successor holder account" field and provide John's name, SIN, and date of death. Do not file an individual record for John for the year of death. The individual record submitted for Jane will not include the FMV at death. Under this TFSA account number 12345, you will complete the FMV at death and the date of death only when the last holder dies. In subsequent years, do not answer yes or provide the deceased's information. However, if you do answer yes then you will have to provide the deceased's information as well. If you answer yes but do not provide the deceased's information, or you answer no but you provide the deceased's information, it will cause the record to be rejected.
New TFSA account this year for this holder: Y or N	Each time an arrangement is entered into, the TFSA issuer is required to file an election to register the arrangement as a TFSA under the SIN or TTN of the holder. Also, to register this arrangement the election must be filed before the month of March after the end of the year that the arrangement was entered into. Identifying new accounts is an important step in processing individual records. The only time yes would show in this field is when you file a TFSA contract or account number for the first time. For other years, indicate no. If the holder dies in a year subsequent to the year of election and there is a successor holder, this field should still show no.
TFSA account closed this year: Y or N	Enter yes and provide the closing date if the account was closed during the year. Once an account is closed, the TFSA contract or account number cannot be re-used under the particular TFSA identification number because of the unique identifier requirement. If the holder has withdrawn all funds from an account in the previous year and there is no activity in that account throughout the current year, we consider the account to still be open. You would still have to file an individual record for each year for this TFSA contract or account number.
TFSA close date - year-month-day	Enter all numeric characters (for example 2011-09-28).
Successor holder account: Y or N	If, in the year of the holder's death, a successor holder exists at the time of death, indicate yes. You will be required to provide the name, SIN, and date of death of the holder. When an excess TFSA amount exists, that amount will be deemed a contribution made by the successor holder at the beginning of the month following the month in which the holder dies. Do not report that deemed contribution on the individual record. The CRA will update the successor holder file. In subsequent years, do not answer yes or provide the deceased's information. However, if you do answer yes then you will have to provide the deceased's information as well. If you answer yes but do not provide the deceased's information, or you answer no but you provide the deceased's information, it will cause the record to be rejected. See the example under TFSA holder fair market value at time of death.
Surname of deceased holder	Enter only the deceased holder's surname (maximum of 30 letters). Omit titles, such as Mr. or Mrs., and do not include the first given name or initials. Do not use French accents. If it is a compound name, do not use a hyphen or space. The surname you provide must match the surname contained in the CRA's database for that SIN. You may want to advise your client that if they make a surname change they have to inform both the CRA and the TFSA issuer.
Given name of deceased holder	Enter only the deceased holder's first given name (maximum of 30 letters). If only the initials are available, provide the first initial. Do not use French accents. If it is a compound name, do not use a hyphen or space.
Initial of deceased holder	Enter the initial of the deceased holder's second given name.
Social insurance number (SIN) or temporary tax number (TTN) of deceased holder	Provide the SIN as indicated on the individual's SIN card or the individual's TTN. If the field is left blank or contains an invalid SIN or TTN, the return or individual record will be rejected. A valid SIN does not start with the number 0. A valid TTN for TFSA contributions starts with the number 01 to 08. All 900-series SINs have an expiry date. At the time the arrangement is entered into, you must validate the expiry date indicated on the SIN card for this client. If at that time the date is expired, the client is not allowed to open a TFSA. A TFSA remains valid even when a 900-series SIN expires after the arrangement is entered into but before the issuer files the TFSA annual information return. 900-series SINs are issued to individuals who are neither Canadian citizens nor permanent residents, to those who need a SIN for employment purposes, or to comply with other authorized uses, such as income tax filing. Holders of these SINs include temporary foreign workers and refugee claimants.
TFSA deceased holder date of death - year-month-day	Enter all numeric characters (for example 2011-09-28). Complete this field when you answer yes to "Successor holder account: Y or N."
Calendar year-end fair market value	You must complete this field for each year the account is open even if there is no activity throughout the year and/or the value is nil. The fair market value cannot be negative.
Total number of transaction records	Enter the total number of transaction records included in this slip.
Total holder contributions	Enter the total of all contributions.
Total holder withdrawals	Enter the total of all amounts withdrawn.
Total holder transfer out - Marriage breakdown - Fair market value	Enter the total of all transfers out.
Total holder transfer in - Marriage breakdown - Fair market value	Enter the total of all transfers in.
Slip type code	Original = O Amendment = A Cancel = C An amended return cannot contain an original slip. An original return cannot contain an amended or cancelled slip.