Subsection 266(1)
Administrative Policy
7 June 2019 STEP Roundtable Q. 17, 2019-0798711C6 - Part XVIII of the Act
Respecting a query for statistics on how much has been transmitted to the IRS pursuant to Part XVIII and the Inter-Governmental Agreement, and as...
Subsection 266(2)
Cases
Deegan v. Canada (Attorney General), 2022 FCA 158
Woods JA confirmed the rejection by the Federal Court of the position of two American citizens, who had had no significant connection with the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | FATCA-required disclosures do not constitute an unreasonable seizure contrary to the Charter | 367 |
Deegan v. Canada (Attorney General), 2019 FC 960, aff'd 2022 FCA 158
Mactavish J rejected the position of two American citizens, who had had no significant connection with the U.S. since early childhood, that the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | Part XVIII entailed a seizure of account information, but not in contravention of s. 8 | 500 |
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 15(1) | insulating American citizens from FATCA-compliance obligations was not a s. 15 value | 276 |