In these pages we use the term "TFSA individual record". A Tax-Free Savings Account (TFSA) individual record is similar to a slip except that TFSA issuers are not required to send their client a slip (for example, T4, T5). Therefore, when we refer to TFSA individual records, we are referring to what the issuers must submit to us.

You may have to send a T4A slip or an NR4 slip. For more information, see Death of a TFSA holder. You may also have to send notification of non-qualified investments to the holder. For more information, see Tax payable non-qualified investments.

Topics

• Tax-Free Savings Account annual information return
  What needs to be reported, data elements, important dates.
• Filing a Tax-Free Savings Account annual information return
  Annual information return, data elements, before and after you file, filing methods, penalties and interest.
• After you file your Tax-Free Savings Account annual information return
  Amend, cancel, how to add an individual record, rejected individual records or returns, how to change the name and date of birth.
• Penalties and interest
  Late-filing, failure to file, failure to provide information.
• Tax implications
  Non-qualified investments, advantage, excess contributions, non-resident contributions.
• Death of a Tax-Free Savings Account holder
  Trusteed TFSA, transfers to survivor, filing an NR4 or T4A slip, filing a T3 Trust Income Tax and Information Return.
• Tax-Free Savings Account return mail-out
  Most common reasons why your client may have received a RC243 TFSA return.

Forms and publications

• Form AUT-01, Authorize a Representative for Offline Access
• Form RC236, Application for a Tax-Free Savings Account Identification Number
• Form RC1, Request for a Business Number and Certain Program Accounts

Related Topics

• Application Package – Approval Process

How to get a TFSA identification number and frequently asked questions about the Application Package

Contact the CRA

Business enquiries

Call 1-800-959-5525 for questions on the TFSA annual information return and rejected TFSA annual information returns.

For answers to frequently asked questions, current contact centre wait times, and links to online self-serve options, refer to Contact the Canada Revenue Agency (CRA).