T4FHSA annual information return

Each contribution must be detailed by day from January 1 to December 31.

Note: Only FHSA holders are permitted to make contributions to their FHSA.

Each qualifying withdrawal must be detailed by day from January 1 to December 31.

A qualifying withdrawal is made from an FHSA for the purpose of building or purchasing a qualifying home. Qualifying withdrawals may be withdrawn on a tax-free basis in a single withdrawal or a series of withdrawals.

Once a qualifying withdrawal is made, it cannot be canceled. If the FHSA holder recontributes the amount of their qualifying withdrawal to their FHSA, it will be counted as a new contribution.

Note: For each qualifying withdrawal the prescribed form RC725, Request to Make a Qualifying Withdrawal from your FHSA must be completed.  

Each taxable withdrawal must be detailed by day from January 1 to December 31.

A taxable withdrawal is a withdrawal from an FHSA for any purpose other than a qualifying withdrawal, a designated amount, or an amount otherwise included in income.

This field must be reported when a taxable withdrawal is made by a resident of Canada.

Note: The gross amount before deducting tax must be reported.

For example, an individual makes a taxable withdrawal of $2,000.00 and the FHSA issuer withholds $200.00 ($100.00 in Quebec), the issuer must report the gross amount of $2,000.00 in this field.

Income tax deducted must be detailed by day from January 1 to December 31.

This field must be reported for a resident of Canada when tax is withheld by the FHSA issuer on a taxable payment to the recipient.

Each FHSA transfer in FMV must be detailed by day from January 1 to December 31.

This transaction must be reported by the FHSA issuer that receives the FHSA transfer in amount.

This field must be reported when an amount is transferred in to the holder’s FHSA from another of their FHSAs.

Each FHSA transfer out FMV must be detailed by day from January 1 to December 31.

This transaction must be reported by the FHSA issuer that sends the FHSA transfer out amount.

This field must be reported when an amount is transferred out of the holder’s FHSA to another of their FHSAs.

Note: For each direct transfer from the holder’s FHSA (Bank A) to another of their FHSAs (Bank B), use form RC721, Transfer from your FHSA to your FHSA, RRSP or RRIF.

Each RRSP transfer in FMV must be detailed by day from January 1 to December 31.

This transaction must be reported by the FHSA issuer that receives the transfer in amount from the holder’s RRSP.

This field must be reported when an FHSA holder (not deceased) transfers an amount from their RRSP to their FHSA.

Note: For each direct transfer from the holder’s RRSP to their FHSA, use form RC720, Transfer from your RRSP to your FHSA.

Each spousal RRSP transfer in FMV must be detailed by day from January 1 to December 31.

This transaction must be reported by the FHSA issuer that receives the transfer in amount from the holder’s spousal or common-law partner’s RRSP.

This field must be reported when an FHSA holder (not deceased) transfers an amount from their spousal or common-law partner’s RRSP to their FHSA.

Note: For each direct transfer from the holder’s spousal RRSP to their FHSA, use form RC720, Transfer from your RRSP to your FHSA.

FMV immediately prior to each transfer out transaction must be detailed by day from January 1 to December 31.

The FMV of the account must be reported by the FHSA issuer before a transfer out transaction takes place.

This field will need to be completed anytime the following transactions occur: 

• FHSA transfer out 
• RRSP/RRIF transfer out 
• Designated - RRSP/RRIF transfer out
• Marriage breakdown - FHSA transfer out 
• Marriage breakdown - RRSP/RRIF transfer out 
• FHSA transfer out to survivor
• RRSP/RRIF transfer out to survivor

Each RRSP/RRIF transfer out FMV must be detailed by day from January 1 to December 31. This transaction must be reported by the FHSA issuer that sends the transfer out amount to an RRSP or RRIF.

This field must be reported when an amount is transferred out of the holder’s FHSA to their RRSP/RRIF.

Note: For each direct transfer from the holder’s FHSA to their RRSP or RRIF, use form RC721, Transfer from your FHSA to your FHSA, RRSP or RRIF.

Each Survivor FHSA transfer in FMV must be detailed by day from January 1 to December 31.

This transaction must be reported by the FHSA issuer that receives the Survivor FHSA transfer in amount.

This field must be reported when an amount is transferred in to the survivor’s FHSA (not a successor holder situation) from a deceased holder’s FHSA.

Each FHSA transfer out to survivor FMV must be detailed by day from January 1 to December 31.

This transaction must be reported by the FHSA issuer that sends the FHSA transfer out amount.

This field must be reported when an amount is transferred out of the deceased holder’s FHSA to a survivor's FHSA (not a successor holder situation).

Note: For each direct transfer from a deceased holder’s FHSA to a survivor’s FHSA, use form RC722, Transfer from an FHSA to an FHSA, RRSP or RRIF After the Death of the Holder.

Each RRSP/RRIF transfer out to survivor FMV must be detailed by day from January 1 to December 31.

This transaction must be reported by the FHSA issuer that sends the transfer out amount to an RRSP or RRIF.

This field must be reported when an amount is transferred out of the deceased holder's FHSA to a survivor's RRSP/RRIF (not a successor holder situation).

Note: For each direct transfer from a deceased holder’s FHSA to a survivor’s RRSP or RRIF, use form RC722, Transfer from an FHSA to an FHSA, RRSP or RRIF After the Death of the Holder.

Each designated – RRSP/RRIF transfer out FMV must be detailed by day from January 1 to December 31.

This transaction must be reported by the FHSA issuer that completes the Designated transfer out of the holder’s FHSA to their RRSP or RRIF.

This field must be reported when an FHSA holder reduces/eliminates an excess FHSA amount by returning an amount to their RRSP or RRIF.

Note: For each designated transfer from the holder’s FHSA to their RRSP or RRIF the prescribed form RC727, Designate an Excess FHSA Amount as a Withdrawal from your FHSA or as a Transfer to your RRSP or RRIF must be completed.

Each designated – withdrawal must be detailed by day from January 1 to December 31.

This transaction must be reported by the FHSA issuer that completes the Designated withdrawal transaction.

This field must be reported when an FHSA holder reduces/eliminates an excess FHSA amount through a tax-free withdrawal.

Note: For each designated withdrawal from the holder’s FHSA the prescribed form RC727, Designate an Excess FHSA Amount as a Withdrawal from your FHSA or as a Transfer to your RRSP or RRIF must be completed.

Each FHSA beneficiary distribution out must be detailed by day from January 1 to December 31.

This transaction must be reported by the deceased holder’s FHSA issuer on the deceased holder’s record.

This field must be reported on the deceased holder’s record to reflect the total amount that was distributed to all beneficiaries upon the death of a holder.

Each FHSA beneficiary distribution received must be detailed by day from January 1 to December 31.

This transaction must be reported by the deceased holder’s FHSA issuer on the beneficiary’s record.

This field must be reported on the beneficiary's record to reflect the amount that the beneficiary has received upon the death of a holder. This field must be reported when an FHSA beneficiary distribution is received by a resident of Canada.

This field must be reported when an amount was distributed from the deceased holder's estate to the survivor as a result of the survivor having a beneficial interest in the deceased holder’s estate.

Note: This field must be reported when the beneficiary indicator is “Y”.

Each amount deemed received on FHSA cessation FMV must be detailed by day from January 1 to December 31.

This field must be reported for a resident of Canada when an arrangement ceases to be an FHSA and the FMV of the account is greater than nil at the time of cessation.

If the FHSA holder is not deceased, the FHSA issuer must report the FMV of all property in the account immediately before cessation on the FHSA holder's record.

If the holder is deceased and there is no successor holder, the proportion of the FMV of the remaining property in the FHSA at the time it ceased to be an FHSA to which the beneficiary is entitled to must be reported on a beneficiary record.

Each FHSA deemed transfer must be detailed by day from January 1 to December 31.

This transaction must be reported by the FHSA issuer that receives the FHSA deemed transfer amount.

This field must be reported when an amount was transferred from the deceased holder's estate to the survivor’s FHSA as a result of the survivor having a beneficial interest in the deceased holder’s estate.

Note: For each amount to be deemed as a transfer from the deceased holder’s FHSA, the prescribed form RC724, Joint Designation for a Deemed Transfer or Distribution from an FHSA After the Death of the Holder must be completed.

Each security for a loan must be detailed by day from January 1 to December 31.

This field must be reported if a trust governed by an FHSA uses or permits to be used any FHSA property as security for a loan.

The FHSA issuer must report the FMV of the property at the time the FHSA property is used as security for a loan. This must be included in computing the income of the holder for the year.

If an FHSA property ceases to be pledged as security for a loan, an amount may be deductible by the holder in the year the property ceases to be security for a loan. The FHSA issuer must report any applicable deduction as a negative amount.

Note: A negative value will be permitted for this field.

Each marriage breakdown – FHSA transfer in FMV must be detailed by day from January 1 to December 31.

This transaction must be reported by the FHSA issuer that receives the transfer in amount from an FHSA as a result of a breakdown in marriage or common-law partnership.

This field must be reported when an amount is transferred in to the former spouse’s or common-law partner’s FHSA as a result of a breakdown in marriage or common-law partnership.

Each marriage breakdown – FHSA transfer out FMV must be detailed by day from January 1 to December 31.

This transaction must be reported by the FHSA issuer that sends the transfer out amount to an FHSA as a result of a breakdown in marriage or common-law partnership.

This field must be reported when an amount is transferred out of the holder’s FHSA to their former spouse’s or common-law partner’s FHSA as a result of a breakdown in marriage or common-law partnership.

Note: For each direct transfer from the holder’s FHSA to their former spouse’s or common-law partner’s FHSA as a result of a breakdown in marriage or common-law partnership, use form RC723, Transfer from an FHSA to another FHSA, RRSP or RRIF on Breakdown of Marriage or Common-law Partnership.

Each marriage breakdown – RRSP/RRIF transfer out FMV must be detailed by day from January 1 to December 31.

This transaction must be reported by the FHSA issuer that sends the transfer out amount to an RRSP or RRIF as a result of a breakdown in marriage or common-law partnership.

This field must be reported when an amount is transferred out of the holder’s FHSA to their former spouse’s or common-law partner’s RRSP or RRIF as a result of a breakdown in marriage or common-law partnership.

Note: For each direct transfer from the holder’s FHSA to their former spouse’s or common-law partner’s RRSP or RRIF as a result of a breakdown in marriage or common-law partnership, use form RC723, Transfer from an FHSA to another FHSA, RRSP or RRIF on Breakdown of Marriage or Common-law Partnership.

Enter the former spouse’s or common-law partner’s family name (maximum of 30 alphanumeric characters).

Omit titles, such as Mr. or Mrs., and do not include the first given name or initials. 

The family name reported by the FHSA issuer must match the family name stored in the CRA's database for that SIN. You may want to advise your client that if they make a family name change, they have to inform both the CRA and the FHSA issuer.

The FHSA issuer must report this field on the FHSA holder's record when there is a breakdown in marriage or common-law partnership.

This field must be reported on the FHSA holder’s record for a:

• Marriage breakdown – FHSA transfer out
• Marriage breakdown – RRSP/RRIF transfer out
• Marriage breakdown – FHSA transfer in

Enter the former spouse’s or common-law partner’s first given name (maximum of 30 alphanumeric characters). If only the initials are available, provide the first initial. 

The FHSA issuer must report this field on the FHSA holder's record when there is a breakdown in marriage or common-law partnership.

This field must be reported on the FHSA holder’s record for a:

• Marriage breakdown – FHSA transfer out 
• Marriage breakdown – RRSP/RRIF transfer out
• Marriage breakdown – FHSA transfer in

Enter the former spouse’s or common-law partner’s SIN or TTN in this field.

A valid TTN starts with the number 01 or 03.

The FHSA issuer must report this field on the FHSA holder's record when there is a breakdown in marriage or common-law partnership.

This field must be reported on the FHSA holder’s record for a:

• Marriage breakdown – FHSA transfer out
• Marriage breakdown – RRSP/RRIF transfer out
• Marriage breakdown – FHSA transfer in

The FMV must be reported by the FHSA issuer when a non-qualified investment is acquired or when a qualified investment becomes non-qualified.

The FMV must be reported by the FHSA issuer when a non-qualified investment is disposed of or when a non-qualified investment becomes qualified.

The FHSA issuer must create a unique slip number for each record that is filed. The unique slip number (USN) must be unique for the tax year, filer account number, FHSA Identification number, Recipient SIN, and FHSA contract number. The same USN must be used for amended or cancelled records.

The USN (maximum of 20 alphanumeric characters) can contain letters, numbers and hyphens (-). The USN cannot begin or end with a hyphen and cannot have more than 7 consecutive numbers. Do not include the Recipient’s SIN or the filer account number in the USN.

The three possible slip report type codes are as follows:

O = Original

A = Amendment

C = Cancelled

An amended return can contain an amended record and a cancelled record. An amended return cannot contain an original record. An original return cannot contain an amended or cancelled record.

The filer account number must correspond to the filer account number on the related T4FHSA summary record.

15 alphanumeric characters – 9 digits – RP – 4 digits. Example: 123456789RP0001

The FHSA identification number is a number which has been assigned to each specimen plan that has been accepted by the Registered Plans Directorate. It is 8 numeric characters and must correspond to the T4FHSA identification number on the related FHSA summary record.

Note: If this field is left blank or the number is not valid, the return will be rejected.

The FHSA contract number is a unique account number which has been assigned to each FHSA holder by the issuer under the FHSA identification number. The FHSA contract number can be a maximum of 30 alphanumeric characters, the following special characters are permitted:  (-) (.) (&) (') (") (#) (/)

The FHSA issuer must report this account number in the same format every year to avoid any rejects.

The contract number enables the issuer to identify which record in the submission was rejected.

Note: The successor holder must reuse the deceased holder’s FHSA contract number.

The FHSA contract number field must be zeroes for the beneficiary record.

If this field is left blank or the contract number is not unique, the return will be rejected.

Enter the SIN or the individual’s TTN in this field. A valid TTN starts with the number 01 or 03.

The recipient can be the FHSA holder, the successor holder, or the beneficiary.

Enter only the recipient’s family name (maximum of 30 alphanumeric characters). Omit titles, such as Mr. or Mrs., and do not include the first given name or initials. 

The family name reported by the FHSA issuer must match the family name stored in the CRA's database for that SIN. You may want to advise your client that if they make a family name change they have to inform both the CRA and the FHSA issuer.

The recipient can be the FHSA holder, the successor holder, or the beneficiary.

Enter only the recipient’s first given name (maximum of 30 alphanumeric characters). If only the initials are available, provide the first initial.

The recipient can be the FHSA holder, the successor holder, or the beneficiary.

Enter the initial of the recipient’s second given name.

The recipient can be the FHSA holder, the successor holder, or the beneficiary.

Enter the first line of the recipient’s address.

The recipient can be the FHSA holder, the successor holder, or the beneficiary.

Enter the second line of the recipient’s address.

The recipient can be the FHSA holder, the successor holder, or the beneficiary.

Enter the city in which the recipient is located.

The recipient can be the FHSA holder, the successor holder, or the beneficiary.

Enter the Canadian province, territory or the state in the USA in which the recipient is located.

When the recipient’s country code is neither CAN nor USA, enter ZZ in this field.

The recipient can be the FHSA holder, the successor holder, or the beneficiary.

Enter the country code where the recipient is located. 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.

The recipient can be the FHSA holder, the successor holder, or the beneficiary.

Enter the recipient’s Canadian postal code in alphanumeric sequence (for example: A9A9A9), or the USA zip code. Where the country code is neither CAN nor the USA, enter the foreign postal code (maximum of 10 alphanumeric characters).

The recipient can be the FHSA holder, the successor holder, or the beneficiary.

Enter all numeric characters (for example 1998-02-28).

Note: This field is not required for the beneficiary record but must still be reported. Enter zeros.

Enter all numeric characters (for example 2023-09-28). Fill out this field in the year of death of the FHSA holder (including successor holder).

Note: If the FMV at time of death is reported, the date of death must also be reported. This field does not need to be reported for the beneficiary record.

Fill out this field for the year of death of the FHSA holder. The FMV is to be calculated as of the end of the day on the date of death.

Note: If the recipient date of death is reported, the FMV at time of death must also be reported. This field does not need to be reported for the beneficiary record.

Each time an arrangement is entered into, the FHSA issuer is required to file an election to register the arrangement as an FHSA under the SIN or TTN of the holder.

To register this arrangement, the election must be filed before March of the calendar year following the calendar year the arrangement was entered into.

Identifying new accounts is an important step in processing individual records. The only time “Y” for yes would be reported in this field is when you file an FHSA contract number for the first time. For other years, indicate “N” for 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 “N” for no.

Note: Report “N” for the beneficiary record.

Enter “Y” for yes and provide the closing date if the account was closed during the year. Once an account is closed, the FHSA contract number cannot be reused under the particular FHSA identification number.

Note: Report “N” for the beneficiary record.

Enter all numeric characters (for example 2023-09-28).

Note: This field does not need to be reported for the beneficiary record.

For FHSA reporting purposes, the beneficiary is an individual (including an estate) who will receive the proceeds of the FHSA after the holder dies.

The beneficiary indicator must be “Y” for yes when an “FHSA beneficiary distribution received” or an “Amount deemed received on FHSA cessation" is reported on a beneficiary record.

Note: When the field “Amount deemed received on FHSA cessation” is reported on an FHSA holder’s record the beneficiary indicator must be blank or “N” for no.

The spouse or common-law partner of the deceased holder that is named as the successor after their death, may become the successor holder (provided that they are a qualifying individual). For successor records, the successor holder account indicator must be “Y” for yes in the year the survivor becomes the successor holder.

In subsequent years, do not report “Y” or report the deceased holder’s information. 

Note: The successor holder must reuse the deceased holder’s FHSA contract number.

Enter the FHSA contract number of the deceased holder.

This field must be reported for survivor and beneficiary records.

Enter the SIN or TTN of the deceased holder. A valid TTN starts with the number 01 or 03.

This field must be reported for the successor, survivor and beneficiary records.

Enter the date of death of the deceased holder. Enter all numeric characters (for example 2023-09-28). This field must be reported for successor, survivor and beneficiary records.

Enter the total calendar year end FMV of the account for each year the account is open, even if there is no activity throughout the year and/or the value is nil.

When a deceased and successor record is filed for the same tax year, the value reported for the “FMV at time of death” on the deceased holder's record must also be reported as their Calendar year end FMV.

Note: This field is not required for the beneficiary record but must still be reported. Enter zeros. The calendar year end FMV cannot be negative.

Enter the total number of transaction records.

Enter the total of all contributions.

Enter the total of all qualifying withdrawals.

Enter the total of all taxable withdrawals.

Note: The total gross amount of all taxable withdrawals before deducting tax must be reported.

For example, an individual makes multiple taxable withdrawal transactions in a year:

• May 5, 2023 – Taxable withdrawal of $2,000.00 and withholding tax of $200.00 ($100.00 in Quebec)
• June 20, 2023 – Taxable withdrawal of $1,000.00 and withholding tax of $100.00 ($50.00 in Quebec)

Enter the total income tax deducted.

Enter the total FMV of all transfers in from an FHSA.

Enter the total FMV of all transfers out to an FHSA.

Enter the total FMV of all transfers in from an RRSP.

Enter the total FMV of all transfers in from a spousal or common-law partner’s RRSP.

Enter the total FMV of all transfers out to an RRSP or RRIF.

Enter the total FMV of all survivor transfers in from an FHSA.

Enter the total FMV of all survivor transfers out to an FHSA.

Enter the total FMV of all survivor transfers out to an RRSP or RRIF.

Enter the total FMV of all designated transfers out to an RRSP or RRIF.

Enter the total of all designated amounts withdrawn.

Enter the total amount that was distributed to beneficiaries upon the death of a holder.

Enter the total amount that the beneficiary received upon the death of a holder.

Enter the total number of beneficiaries on the deceased holder's record when:

• an amount is distributed to a beneficiary of the FHSA upon the death of the holder 
• there is property remaining in the deceased holder’s FHSA at the end of the exempt period and an amount is deemed received on FHSA cessation by a beneficiary of the FHSA

This field must be reported on the deceased holder's record when:

• an FHSA beneficiary distribution out is reported on the deceased holder's record
• an amount deemed received on FHSA cessation is reported on a beneficiary record

Note: A deceased holder may have multiple beneficiaries.

Enter the total FMV of all property in the account immediately before cessation.

Enter the total FMV of all FHSA deemed transfers.

Enter the total FMV of all FHSA property used as security for a loan.

Note: A negative value will be permitted for this field.

Enter the total FMV of all transfers in from an FHSA as a result of a breakdown in marriage or common-law partnership.

Enter the total FMV of all transfers out to an FHSA as a result of a breakdown in marriage or common-law partnership.

Enter the total FMV of all transfers out to an RRSP or RRIF as a result of a breakdown in marriage or common-law partnership.

The filer account number must correspond to the filer account number on the related T4FHSA individual records.

15 alphanumeric characters – 9 digits – RP – 4 digits. Example: 123456789RP0001

O = Original

A = Amendment

Note: An amended return can contain an amended record and a cancelled record. An amended return cannot contain an original record. An original return cannot contain an amended or cancelled record.

The filer amendment note can only be included with summary report type code A.

This field allows the filer to provide details about amended and cancelled records.  The note cannot exceed 1309 characters. 

Enter the tax year: 4 numeric characters (for example, 2023). The tax year must match the year of the transaction dates for the individual records.

Enter the total number of all records included in this summary (maximum of 7 numeric characters).

The FHSA identification number is a number which has been assigned to each specimen plan that has been accepted by the Registered Plans Directorate. It is 8 numeric characters and must correspond to the T4FHSA identification number on the related T4FHSA individual records.

Note: If this field is left blank or the number is not valid, the return will be rejected.

Maximum of 35 alphanumeric characters.

Maximum of 35 alphanumeric characters.

Maximum of 35 alphanumeric characters.

Maximum of 30 alphanumeric characters.

Maximum of 30 alphanumeric characters.

Maximum of 28 alphanumeric characters.

Enter the Canadian province or territory (2 alpha characters) in which the filer is located. Use the abbreviations listed in the T619, Electronic Transmittal record, under the section “Transmitter province or territory 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. 

Enter only the contact’s family name (maximum of 30 alphanumeric characters). Omit titles, such as Mr. or Mrs., and do not include the first given name or initials.

Enter only the contact’s first given name (maximum of 30 alphanumeric characters). If only the initials are available, provide the first initial.

Enter the contact’s area code of the telephone number (3 numeric characters). 

Enter the contact’s telephone number.

3 numeric characters with a hyphen (–), followed by 4 numeric characters. 

Enter the contact’s telephone extension number. Maximum of 5 numeric characters.

Enter the contact’s email address. 

Enter the total of all contributions for all transaction records.

Enter the total of all qualifying withdrawals for all transaction records.

Enter the total of all taxable withdrawals for all transaction records.

Note: The total gross amount of all taxable withdrawals before deducting tax must be reported.

Enter the total income tax deducted for all transaction records.

Enter the total FMV of all transfers in from an FHSA for all transaction records.

Enter the total FMV of all transfers out to an FHSA for all transaction records.

Enter the total FMV of all transfers in from an RRSP for all transaction records.

Enter the total FMV of all transfers in from a spousal or common law partner’s RRSP for all transaction records.

Enter the total FMV of all transfers out to an RRSP or RRIF for all transaction records.

Enter the total FMV of all survivor transfers in from an FHSA for all transaction records.

Enter the total FMV of all survivor transfers out to an FHSA for all transaction records.

Enter the total FMV of all survivor transfers out to an RRSP or RRIF for all transaction records.

Enter the total FMV of all designated transfers out to an RRSP or RRIF for all transaction records.

Enter the total of all designated amounts withdrawn for all transaction records.

Enter the total amount that was distributed to beneficiaries upon the death of a holder for all transaction records.

Enter the total amount that the beneficiary received upon the death of a holder for all transaction records.

Enter the total FMV of all property in the account immediately before cessation for all transaction records.

Enter the total FMV of all FHSA deemed transfers for all transaction records. 

Enter the total FMV of all FHSA property used as security for a loan for all transaction records.

Note: A negative value will be permitted for this field.

Enter the total FMV of all transfers in from an FHSA as a result of a breakdown in marriage or common-law partnership for all transaction records.

Enter the total FMV of all transfers out to an FHSA as a result of a breakdown in marriage or common-law partnership for all transaction records.

Enter the total FMV of all transfers out to an RRSP or RRIF as a result of a breakdown in marriage or common-law partnership for all transaction records.

Enter the total calendar year end FMV for all accounts, even if there is no activity throughout the year and/or the value is nil.

Note: The calendar year end FMV cannot be negative.