Canada's tax system contains a few reporting regimes. At high-level, there is a requirement to report (1) "reportable transactions"; (2) "notifiable transactions"; and (3) "uncertain tax treatments". 
(1) Reportable Transactions
A transaction is a reportable transaction if: (i) it is a transaction or series of transactions that has at least one of the three generic hallmarks; and (ii) it can reasonably be concluded that one of the main purposes of entering into the transaction or series of transactions is to obtain a tax benefit. 

(2) Notifiable Transactions
Notifiable transactions include both transactions that the Canadian tax atuhority has found to be abusive and transactions identified as transactions of interest. The Minister of National Revenue has the authority to designate, with the concurrence of the Minister of Finance, transactions or series of transactions for purposes of the notifiable transaction rules. 

(3) Reportable Uncertain Tax Treatments
 An uncertain tax treatment is a tax treatment used, or planned to be used, in an entity's income tax filings for which there is uncertainty over whether the tax treatment will be accepted as being in accordance with tax law.