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Canada: When Is A Financial Institution Not A Financial Institution: CRA Announces New Administrative Positions On FATCA/CRS Compliance - Borden Ladner Gervais LLP

Mondaq Friday, 19 April 2024
Today, the Canada Revenue Agency (CRA) published its new administrative positions on the compliance obligations of financial institutions under Part XVIII (FATCA) and Part XIX (CRS) of the Income Tax Act (Canada).
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