Section 263

Subsection 263(1)

(j)

Administrative Policy

Matias Milet, "FATCA and Canadian Investment Entities," Journal of International Taxation, March 2015, p. 29.

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(c)

Administrative Policy

Guidance on the Canada-U.S. enhanced tax information exchange agreementĀ 22 March 2017

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Subsection 263(2)

Administrative Policy

10 September 2015 External T.I. 2015-0590061E5 - Money Services Business

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Guidance on the Canada-U.S. enhanced tax information exchange agreementĀ 22 March 2017

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Articles

Kristen A. Parillo, "Canada's FATCA Guidance: Too Much Discretion Used?", Tax Notes International, July 14, 2014, p. 73

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Finance

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Subsection 263(3)

Administrative Policy

Guidance on the Canada-U.S. enhanced tax information exchange agreementĀ 22 March 2017

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