CTBS

Canadian Tax Breakdown Reporting Service

The Canadian Tax Breakdown Reporting Service (“CTBS”) is an online application that allows issuers (or authorized agents) to publish their allocations and distributions made by mutual fund trusts, mutual fund corporations, split share corporations, and limited partnerships.

TMX-CDS hosts CTBS as a facility for issuers to upload their completed templates as prescribed by the Canada Revenue Agency (CRA). The facility also enables the searching of detailed allocations and distributions provided by each issuer. This information is intended to assist investment brokers and beneficial owners when completing their tax reporting requirements within the filing deadlines.

As per the Income Tax Act (Canada) and Income Tax Regulations (Canada), issuers must disclose their distributions and allocations of capital and income via CTBS within 60 days after the calendar or their fiscal year-end. Public investment trusts and public investment partnerships must disclose this information within 67 days after the end of the calendar year.

The templates and/or the completed forms posted to or accessed from this website are not prepared, monitored, reviewed, or approved by TMX-CDS or any of its affiliates, nor does TMX-CDS in any way, warrant or represent that the templates, or the information available on this website, to be comprehensive or correct. TMX-CDS strongly recommends that issuers, or their duly authorized agents or representatives, confirm all information filing, disclosure, or publication requirements with the CRA directly.

Listed below are the links to the CRA and Revenu Quebec forms, the MRQ Trust Identification Number, and legislative requirements.