- Name and tax identification number of reporting person (i.e., taxpayer, promoter or advisor)
- For promoters/advisors, fees received or receivable attributable to the transaction or series of transactions
- Reason for reporting (reportable transaction, notifiable transaction or uncertain tax treatment)
- If reporting a reportable transaction, details to the hallmarks that apply to the reportable transaction
- Details on the tax benefit including nature of tax benefit, applicable tax years and confirmation of whether the tax benefit is recurring 
- Details of the transactions (examples including a step plan, promotional documents, organizational chart and other details that would allow the Minister of National Revenue to understand the tax structure of all transactions)
- Relevant legislative provisions applied  
- If late-filed, calculation of the late-filing penalty
- Certification by the person filling out the return that the information is completed to the best of their knowledge