Which of the following is NOT a reporting obligation under FINTRAC and the PCMLTFA?

The correct answer is A. Anti-Spam Reporting is not a reporting obligation under FINTRAC and the PCMLTFA. The Financial Transactions and Reports Analysis Centre of Canada (FINTRAC) and the Proceeds of Crime (Money Laundering) and Terrorist Financing Act (PCMLTFA) require reporting obligations related to large cash transactions, suspicious transactions, and terrorist property. Anti-Spam Reporting, on the other hand, pertains to regulations related to electronic communications and is not part of the reporting obligations under FINTRAC and the PCMLTFA.