Section 265

Table of Contents

Section 265
Subsection 265(2)
Administrative Policy(1)
Subsection 265(8)
Administrative Policy(1)

Subsection 265(2)

Administrative Policy

Guidance on the Canada-U.S. Enhanced Tax Information Exchange Agreement 20 July 2020

Self-certification

7.17 Under Part XVIII, Canadian financial institutions are required to obtain self-certifications to establish whether an...

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Locations of other summaries Wordcount
Tax Topics - Treaties - Canada-US Enhanced Tax Information Agreement Implementation Act [FATCA IGA] - Annex 1 - Section VI - Subparagraph B(4) 139
Tax Topics - Treaties - Canada-US Enhanced Tax Information Agreement Implementation Act [FATCA IGA] - Article 4 - Section 1 55
Tax Topics - Treaties - Canada-US Enhanced Tax Information Agreement Implementation Act [FATCA IGA] - Article 4 - Section 2 425
Tax Topics - Treaties - Canada-US Enhanced Tax Information Agreement Implementation Act [FATCA IGA] - Section 1 - 1(j) Investment Entity 104
Tax Topics - Treaties - Canada-US Enhanced Tax Information Agreement Implementation Act [FATCA IGA] - Section 1 - 1(l) Canadian Financial Institution 52
Tax Topics - Treaties - Canada-US Enhanced Tax Information Agreement Implementation Act [FATCA IGA] - Section 1 - 1(r) Nonparticipating Financial Institution 33
Tax Topics - Income Tax Act - Section 263 - Subsection 263(1) - (c) 45
Tax Topics - Income Tax Act - Section 263 - Subsection 263(2) 125
Tax Topics - Income Tax Act - Section 263 - Subsection 263(3) 720
Tax Topics - Income Tax Act - Section 264 - Paragraph 264(1)(c) 316
Tax Topics - Income Tax Act - Section 265 - Subsection 265(8) 531
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Investment Limited Partnership 130
Tax Topics - Treaties - Canada-US Enhanced Tax Information Agreement Implementation Act [FATCA IGA] - Annex 2 - Section III - Paragraph A 1216

Subsection 265(8)

Administrative Policy

Guidance on the Canada-U.S. Enhanced Tax Information Exchange Agreement 20 July 2020

Client-name accounts included

5.9 An investment fund unit held in client-name will be a financial account maintained by the fund for the purposes...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Treaties - Canada-US Enhanced Tax Information Agreement Implementation Act [FATCA IGA] - Annex 1 - Section VI - Subparagraph B(4) 139
Tax Topics - Treaties - Canada-US Enhanced Tax Information Agreement Implementation Act [FATCA IGA] - Article 4 - Section 1 55
Tax Topics - Treaties - Canada-US Enhanced Tax Information Agreement Implementation Act [FATCA IGA] - Article 4 - Section 2 425
Tax Topics - Treaties - Canada-US Enhanced Tax Information Agreement Implementation Act [FATCA IGA] - Section 1 - 1(j) Investment Entity 104
Tax Topics - Treaties - Canada-US Enhanced Tax Information Agreement Implementation Act [FATCA IGA] - Section 1 - 1(l) Canadian Financial Institution 52
Tax Topics - Treaties - Canada-US Enhanced Tax Information Agreement Implementation Act [FATCA IGA] - Section 1 - 1(r) Nonparticipating Financial Institution 33
Tax Topics - Income Tax Act - Section 263 - Subsection 263(1) - (c) 45
Tax Topics - Income Tax Act - Section 263 - Subsection 263(2) 125
Tax Topics - Income Tax Act - Section 263 - Subsection 263(3) 720
Tax Topics - Income Tax Act - Section 264 - Paragraph 264(1)(c) 316
Tax Topics - Income Tax Act - Section 265 - Subsection 265(2) 164
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Investment Limited Partnership 130
Tax Topics - Treaties - Canada-US Enhanced Tax Information Agreement Implementation Act [FATCA IGA] - Annex 2 - Section III - Paragraph A 1216

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