2014 Apr 1 – Berg
Roy A. Berg / Kim G.C. Moody
Leaked guidance notes threaten to invalidate Canada’s FATCA
STEP Resources (1 Apr 2014)
http://www.step.org/leaked-guidance-notes-threaten-invalidate-canada%E2%80%99s-fatca-iga
“Canada’s legislation and leaked guidance notes threaten to invalidate the IGA and cast certain Canadian entities, including private trusts, out of the walled garden of the IGA and into the inky blackness of FATCA.”