There's not an explicit requirement to that effect. It is the case today in regard to non-residents who receive Canadian-sourced income that the entities making those payments are generally required to submit information returns to the Canada Revenue Agency, and the Canada Revenue Agency shares that information with our treaty partners where provisions to that effect exist. For example, an American resident—again, using our definition of the term—investing through a Canadian bank might receive income and be subject to reporting.
On May 6th, 2014. See this statement in context.