Canada-US Enhanced Tax Information Agreement Implementation Act [FATCA IGA]

Article 4

Section 1

Administrative Policy

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

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Section 2

Administrative Policy

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

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Articles

Henry Chong, "Canada and FATCA", Tax Management International Journal, 2014, p. 527.

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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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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 264 - Paragraph 264(1)(c) 149

Article 5

Section 2

Articles

Alison Bennett, "Treasury OK with Canadian Stance on Listed Financial Institutions Under FATCA", Daily Tax Report (BNA), October 7, 2014.

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Henry Chong, "Canada and FATCA", Tax Management International Journal, 2014, p. 527.

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Section 1

1(j) Investment Entity

Administrative Policy

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

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1(l) Canadian Financial Institution

Administrative Policy

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

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1(r) Nonparticipating Financial Institution

Administrative Policy

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

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Annex 1

Section III

Paragraph A

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 - Income Tax Act - Section 264 - Paragraph 264(1)(b) account must be reported once it closes over $50,000 254

Section IV

Paragraph A

Administrative Policy

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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Section VI

Paragraph C

Administrative Policy

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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Subparagraph B(4)

Administrative Policy

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

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