List of Abbreviations

• Author: David Kerzner, David W. Chodikoff
• Pages: 29-30

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LIST OF ABBREVIATIONS

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)