RC312Canada Revenue Agencyedition 2025
Reportable Transaction and Notifiable Transaction Information Return (2023 and later tax years)
Use this return if you are a taxpayer (including a partnership), an advisor or a promoter (including any non-arm's length parties), to disclose reportable and notifiable transactions under sections 237.3 and 237.4 of the federal Income Tax Act, including optional filings under subsection 237.3(12.1).
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