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Canada's new mandatory disclosure rules now in effect

|Tax Alerts, Information Reporting, Legis ...|Canada
Canada

  • New enhanced mandatory disclosure rules, which include an expansion of the existing reportable transaction rules and new reporting requirements for notifiable transactions and reportable uncertain tax treatments, became enacted on 22 June 2023.
  • The Canada Revenue Agency has recently published guidance on the new rules.
  • This Tax Alert highlights the new mandatory disclosure measures and related guidance.

New rules to enhance Canada's mandatory disclosure requirements included in Bill C-47, Budget Im…

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