The following information will be reported to the CRA for account holders that are tax residents of any other country or U.S. citizens:
identifying information for the account holder: name, address, country of residence for tax purposes, date of birth, Taxpayer Identification Number (TIN) or reason why they don't have one
financial information about the account: account number, account balances or year-end value, and certain amounts paid or credited to the account during the year, such as interest and dividends