List of Abbreviations

AuthorDavid Kerzner, David W. Chodikoff
Act Income Tax Act (Canada)
Automatic Exchange automatic exchange of information
BSA Bank Secrecy Act (US)
Canada–US Tax Treaty Convention between Canada and the United States of America
with respect to Taxes on Income and on Capital
CEN capital export neutrality
Charter Canadian Charter of Rights and Freedoms
CIN capital import neutrality
Code Internal Revenue Code (US)
CRA Canada Revenue Agency
CRS Common Reporting Standard for automatic exchange of tax infor-
mation (OECD)
DTC double tax convention
EOI exchange of information
FATCA Foreign Account Tax Compliance Act (US)
FBAR Report of Foreign Bank and Financial Accounts (US)
FDAP income f‌ixed or determinable annual or periodic income
FFI foreign f‌inancial institution
FinCEN Financial Crimes Enforcement Network (US)
FINTRAC Financial Transactions and Reports Analysis Centre of Canada
FIU f‌inancial intelligence unit
GDP gross domestic product
Global Forum Global Forum on Transparency and Exchange of Information for
Tax Purposes
IDR IRS Form 4564 (Information Document Request)

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