Section 273

Table of Contents

Subsection 273(3)


Kyle B. Lamothe, "Common Reporting Standard: Draft Legislation", Canadian Tax Highlights, Vol. 24, No. 5, May 2016, p. 6.

FATCA influence on Part XIX common reporting standard (p. 6)

The OECD model CRS is heavily influenced by FATCA and the associated Model 1...

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