![]() ![]() ![]() expand due diligence and disclosures for controlling persons, including discretionary trust beneficiaries.revise requirements to report undocumented accounts.implement financial institution penalty provisions for documentation failures.While most changes in the revised guidance take effect April 20, 2020, certain provisions are not effective until January 1, 2021. (collectively the “April 2020 Guidance”). the Common Reporting Standard (CRS) – “Guidance on the Common Reporting Standard: Part XIX of the Income Tax Act,”.Enhanced Tax Information Exchange Agreement: Part XVIII of the Income Tax Act,” and the Foreign Account Tax Compliance Act (FATCA) – “Guidance on the Canada-U.S. ![]() On April 20, 2020, the Canada Revenue Agency released revised guidance on the Foreign Account Tax Compliance Act and the Common Reporting Standard. America Uruguay Uzbekistan Venezuela Vietnam Zambia Zimbabwe eSwatini/Swaziland Rep.) Costa Rica Croatia Cyprus Czech Republic Côte d'Ivoire Denmark Dominican Republic Ecuador El Salvador Equatorial Guinea Estonia Finland France Gabon Georgia Germany Ghana Gibraltar Global Greece Guatemala Guinea Honduras Hong Kong SAR, China Hungary Iceland India Indonesia Interaméricas Ireland (Republic of) Isle of Man Israel ישראל Italy Jamaica Japan Kazakhstan Kenya Kosovo Laos Latvia Liberia Liechtenstein Lithuania Luxembourg Macedonia Madagascar Malawi Malaysia Maldives Malta Mauritius Middle East Region Middle East Bahrain Egypt Iraq Jordan Kuwait Lebanon Libya Oman Qatar Saudi Arabia United Arab Emirates West Bank Gaza Moldova Mongolia Montenegro Mozambique México Mexico Namibia Netherlands Netherlands Antilles New Caledonia New Zealand Nicaragua Nigeria Norway Pakistan Panama Papua New Guinea Paraguay Peru Philippines Poland Portugal Romania Russia Россия Rwanda Senegal Serbia Singapore Slovakia Slovenia South Africa South Korea Spain Sri Lanka Sweden Switzerland Taiwan 臺灣 Tanzania Thailand Trinidad and Tobago Turkey Türkiye Uganda Ukraine Україна United Kingdom UK United States US USA U.S. Afrique Francophone Albania Andorra Angola Argentina Armenia Australia Austria Azerbaijan Bahamas Barbados Belarus Belgium Belgique België Bermuda Bolivia Bosnia and Herzegovina Botswana Brasil British Virgin Islands Brunei Bulgaria Cambodia Cameroon Canada Cape Verde Caribbean Cayman Islands Central and Eastern Europe Chad Channel Islands Chile China Colombia Congo (Brazzaville) Congo (Dem. ![]()
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