Statute
Section 278 — Income Tax Act: Reporting
Text of the provision Official document
Every reporting financial institution shall file with the Minister, before May 2 of each calendar year, an information return in prescribed form relating to each reportable account maintained by the institution at any time during the immediately preceding calendar year and after June 30, 2017. The information return required under subsection (1) shall be filed by way of electronic filing.
Official source: laws-lois.justice.gc.ca
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