Section 271

Subsection 271(1)

Administrative Policy

3 December 2019 CTF Roundtable Q. 11, 2019-0824511C6 - Common Reporting Standards

How is CRA using the CRS information obtained by it?

CRA noted that Canada so far has activated CRS exchange relationships with 90 jurisdictions...

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Articles

Robert E. Ward, "The Common Reporting Standard Comes to Canada", Tax Management International Journal, Vol. 46, No. 9, 8 September 2017, p. 538

Concerns re information reported to country authority (p. 540)

...FATCA reporting is largely a tax problem for U.S. persons. In contrast, the...

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