Subsection 265(2)
Administrative Policy
Guidance on the Canada-U.S. Enhanced Tax Information Exchange Agreement 20 July 2020
Self-certification
7.17 Under Part XVIII, Canadian financial institutions are required to obtain self-certifications to establish whether an...
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Subsection 265(8)
Administrative Policy
Guidance on the Canada-U.S. Enhanced Tax Information Exchange Agreement 20 July 2020
Client-name accounts included
5.9 An investment fund unit held in client-name will be a financial account maintained by the fund for the purposes...
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