Peer Review Report of Canada
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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
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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
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