Robert E. Ward, "The Common Reporting Standard Comes to Canada", Tax Management International Journal, Vol. 46, No. 9, 8 September 2017, p. 538

Summary Under
Tax Topics - Income Tax Act - Section 270 - Subsection 270(1) - Reportable Jurisdiction Person

Evasion of FATCA and CRS reporting (p. 540)

Perhaps the greatest commonality between CRS and FATCA is the ease with which both regimes may be...

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Summary Under
Tax Topics - Income Tax Act - Section 271 - Subsection 271(1)

Concerns re information reported to country authority (p. 540)

...FATCA reporting is largely a tax problem for U.S. persons. In contrast, the...

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