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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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Canada-US Enhanced Tax Information Agreement Implementation Act [FATCA IGA] - Article 5 - Section 2 | 686 |
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.
Henry Chong, "Canada and FATCA", Tax Management International Journal, 2014, p. 527.
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Canada-US Enhanced Tax Information Agreement Implementation Act [FATCA IGA] - Article 4 - Section 2 | 160 |
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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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Canada-US Enhanced Tax Information Agreement Implementation Act [FATCA IGA] - Annex 1 - Section VI - Paragraph C | 157 |
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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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Canada-US Enhanced Tax Information Agreement Implementation Act [FATCA IGA] - Annex 1 - Section IV - Paragraph A | 149 |
Subparagraph B(4)
Administrative Policy
Guidance on the Canada-U.S. enhanced tax information exchange agreement 22 March 2017
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