b) In the case of the United States, with respect to each Canadian Reportable Account of each Reporting U.S. Financial Institution:
(1) the name, address, and Canadian TIN of any person that is a resident ofCanada and is an Account Holder of the account;
(2) the account number (or the functional equivalent in the absence of anaccount number);
(3) the name and identifying number of the Reporting U.S. FinancialInstitution;
(4) the gross amount of interest paid on a Depository Account;
(5) the gross amount of U.S. source dividends paid or credited to the account;and
(6) the gross amount of other U.S. source income paid or credited to theaccount, to the extent subject to reporting under chapter 3 of subtitle A orchapter 61 of subtitle F of the U.S. Internal Revenue Code.
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