Statute
Section 269 — Income Tax Act: Deemed-compliant FFI
Text of the provision Official document
If a Canadian financial institution makes a reasonable determination that it is to be treated as a deemed-compliant FFI under Annex II to the agreement, this Part applies to the institution, with such modifications as the circumstances require, to the extent that the agreement imposes due diligence and reporting obligations on the institution.
Official source: laws-lois.justice.gc.ca
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