Section 264

Table of Contents

Section 264
Paragraph 264(1)(b)
Administrative Policy(1)
Paragraph 264(1)(c)
Administrative Policy(1)
Articles(1)

Paragraph 264(1)(b)

Administrative Policy

20 August 2018 External T.I. 2018-0759081E5 - Canada-U.S. Enhanced TIEA

Is it correct that a New Individual Account that is a Depository Account whose balance exceeds $50,000 at the end of a calendar year thereby loses...

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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 III - Paragraph A a new individual depository account exceeding $50,000 cannot be designated for FATCA exclusion once it falls below $50,000 100

Paragraph 264(1)(c)

Administrative Policy

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

9.10 An individual may have a preexisting or new account (hereinafter referred to as the “original account”). The individual may subsequently...

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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 265 - Subsection 265(2) 164
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

Articles

Candice M. Turner, "Answers to Practical FATCA Questions for Canadian Financial Institutions", Tax Management International Journal, Vol. 43, No. 8, August 8, 2014, p. 484.

Opening of 2nd account by holder of pre-existing account (p. 486)

The use of the Treasury Regulation definition of "preexisting obligation" is not...

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