Henry Chong, "Canada and FATCA", Tax Management International Journal, 2014, p. 527.

No direct reporting to IRS means no breach of privacy laws (p. 536)

The FATCA Regulations recognize that there will be differences between the...

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Exclusion of private trusts from Financial Institutions in ITA s. 263(2) (p. 537)

[S]ection 263(2) of the Act provides that the definition of...

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