ETUDES FISCALES INTERNATIONALES , PATRICK MICHAUD

Peer Review Report of Canada

le Canada a une longue tradition d’échange effectif de renseignements dans le cadre de relations approfondies de coopération avec les juridictions partenaires. Les éléments d’un échange effectif de renseignements sont en place et des recommandations sont formulées en vue d’améliorer la disponibilité des renseignements relatifs à la propriété en ce qui concerne les parts au porteur et les mandataires

Legal and Regulatory Framework and Implementation of the Standards in Practice

Executive Summary

Introduction

Introduction and methodology used for the combined peer review of Canada
Overview of Canada
Recent developments

Compliance with the Standards

A. Availability of Information
Overview
A.1. Ownership and identity information
A.2. Accounting records
A.3. Banking information

B. Access to Information
Overview
B.1. Competent Authority’s ability to obtain and provide information
B.2. Notification requirements and rights and safeguards

C. Exchanging Information
Overview
C.1. Exchange-of-information mechanisms
C.2. Exchange-of-information mechanisms with all relevant partners
C.3. Confidentiality
C.4. Rights and safeguards of taxpayers and third parties
C.5. Timeliness of responses to requests for information

Summary of Determinations and Factors Underlying Recommendations

Annex 1: Jurisdiction’s Response to the Review Report
Annex 2: List of all Exchange-of-Information Mechanisms in Force
Annex 3: List of all Laws, Regulations and Other Material Received

Annex 4: People Interviewed during On-Site Visit