5 0 obj <>stream Canada and the United States announced on February 5, 2014, that they had signed a long-awaited intergovernmental agreement (Canada–U.S. /OP false endstream X� � ��W << X���  �Om ��>X The Foreign Account Tax Compliance Act (FATCA), which was passed as part of the HIRE Act, generally requires that foreign financial Institutions and certain other non-financial foreign entities report on the foreign assets held by their U.S. account holders or be subject to withholding on withholdable payments. ���� JFIF �� Adobe e� �� C << /Length 835350 4 0 obj IGA) that dramatically expands the sharing of tax-related information between the countries. endobj ",#(7),01444'9=82 /Type/ExtGState FATCA Update in Canada Canada's Department of Finance announced on February 5, 2014 that Canada and the United States have signed an Inter-Governmental Agreement (IGA) to improve international tax compliance and to implement the Foreign Account Tax Compliance Act (FATCA). 3 0 obj stream The agreement modifies the U.S. tax reporting and withholding provisions commonly referred to as the “Foreign Account Tax Compliance Act” (FATCA) … /Length 38 /Type/ExtGState 2 0 obj %���� If you have been asked to complete our combined FATCA/CRS form, you may have some questions about it. %PDF-1.7 1 0 obj Canada and the United States entered into a Model 1 intergovern - mental agreement (IGA) on February 5, 2014, that came into force on June 27, 2014 (Canada IGA).2 Canada enacted legislation to implement the Canada IGA on June 19, 2014. /Type/XObject /Width 1220 Canada: Updated FATCA and CRS guidance The Canada Revenue Agency (CRA) issued updated guidance under the FATCA and common reporting standard (CRS) regimes. 6 0 obj >> /SM 0.001 /Filter/FlateDecode x��Y��6�����ڒ�C0�]]�Y i؇e��L��dr0˒�����}�\��M�L�˺��R�sÚv��^���vj���؇���������O�?��Լy�<��o�����fm#[�Qk���n~j�럢yz�O�8Ⱦy���Ǜ�e]��������m����⛖��i�~�uQ���sy{����m�V�1��A�u����/����|]�k��|n����L��{L=�N��[�lZ�1�L���=�Ns�����k[����1�m۫y��_Ԙ��ak7o�/r[ز�[���y~{��o�u��i��`V��`[��W}��~{֝ھ_L�ܬ0X������k�N�q�u�l2_�oz>�_ݫ�p_[������i>������5��_8T��7��ܰF`sߞԊ����al�P����тͺ������)�Z�>����H���o�N�c ׶�}Y�PsQss�/��6��������s3;�]�mc�W��1�y�Ν�+��w�L�ð�����Ȏم�g�۾��������}X�`!ԓ����g\=|�JӪ/��^և�B�7�,!

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/BitsPerComponent 1 Therefore, we have created this FAQ page providing you with information about FATCA and CRS tax legislation, as well as about self-certification, the reporting … << >> ]'1L+��Ө����p�����7��.�v�z&7І_4-U������QA5�-��L�F)�;ޯo�� c��d׬�eφqmӏr��L��=x���I���ݣA��NHy纱O=�;�}���\'����`$��ݝ��{fg�:��H��1t�1��s�����c/m@'�ډl�S�;�DBan����%�x������d��SH` ����� �l��"�����U��熳��Cb�{�_٢B�{��I�d�~=i�1>�h�ϋ�����3G��ݓ#�s�rG�+ *�c�a�s�G�. endobj

>> ! W-9 to certify to your U.S. status even if you are considered an FFI for purposes of chapter 4. endobj /OP true [/Indexed/DeviceCMYK 0 2 0 R] >> stream endobj {�C2���&��%�X�A|��!p��Gno�s�1FG�� ���:����C���u���Nϐ�>"e1��Z'=��A��Y�55xA�#�5�ԋc��$#�~�����c@ڼ^za{b$`�v1�W����mD :��5���C!բ��/���)�O!.al��G�v�� ���x�4e�d�9�bΆ�!�e�y��ҡ��l�a�63b�Kd����!~-)���;����+a�Cڎ���w << /Type/ExtGState /Subtype/Image /Filter/FlateDecode As described in our News & Views of February 2014, the Government of Canada announced on February 5, 2014, that Canada and the United States signed an intergovernmental agreement (IGA) related to FATCA.FATCA is U.S. legislation with implications for U.S. residents and citizens, and their financial institutions. 7 0 obj << >> endobj stream /ColorSpace/DeviceCMYK << /Type/XObject /OPM 1 You are a nonresident alien individual. %PDF-1.4 %���� endobj /Height 665 Instead, use Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals), or Form 8233, Exemption From Withholding

v�^�5��Z�!.��H��`ޗ�@��[3G `��վ;��tc���(�c&d Z�=E����e���J�$K#M��� ͦ*�$�i �i�d0��J&���$3�K��9$� �� �#n!rc��p�C O�dB�&G�� Ӂ�z��N�D#�R+N�ֶ����� ͭ�7m�;F�(�Sy%^�u^��؃b��~�z��鞸�������atb4�bp��pՖ�7�\�����&�/!�]�B��l-�=)~ +���ls)�c��l�y�P 0Dұ*���0�t!bb��9�����Ч��g�T�c�sQ�%h�A��X���;؇��9�6H�AA��Z:�tͷ�q �v�sD��^xA���g 4@Lۃ��{/0%œ��`�&4�Fh�����5P��;rٛ��ɏ�z��f��d-j>jl/�]̳a�W��:Oŏ�����Q���ޚ�hR�X�b���������� $.' /BitsPerComponent 8 /Length 19 On December 23, 2014, the Canada Revenue Agency (CRA) released 160 pages /ColorSpace 3 0 R


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