Section 277

Subsection 277(4)

Administrative Policy

Guidance on the Common Reporting Standard, Part XIX of the Income Tax Act, 19 December 2025

Administrative approach to avoiding duplicate reporting

10.13 Administratively, when subsections 277(4) and (5) apply, the CRA allows the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.