Section 264

Paragraph 264(1)(b)

Administrative Policy

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

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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 agreementĀ 22 March 2017

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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.

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