Section 237.4

Subsection 237.4(3)

Administrative Policy

Articles

Joint Committee, "Reportable Transaction and Notifiable Transaction Proposals", 5 April 2022 Joint Committee Submission

CRA website notification is insufficient (pp. 14-15)

  • The notification process should use multiple forms of publication including the CRA website,...

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Subsection 237.4(4)

Articles

Joint Committee, "Reportable Transaction and Notifiable Transaction Proposals", 5 April 2022 Joint Committee Submission

Rules should be effective on royal assent (pp. 13-14)

  • The rules should apply only to transactions undertaken after enactment, and transactions...

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Subsection 237.4(5)

Articles

Joint Committee, "Reportable Transaction and Notifiable Transaction Proposals", 5 April 2022 Joint Committee Submission

Coordination with Quebec deadlines (p. 15)

  • Under the Quebec rules, a newly designated transaction need only be reported after the later of 120...

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