Tag: CRA

BLG’s Resource Corner

Our colleagues at BLG LLP have written a number of thought-provoking articles our readers may be interested in, including the following: M&A trends for Canadian asset managers: BLG’s observations and insights looking ahead to 2024 Coming January 2024: Employer...

Bulletin | Snowy January Edition | January 2022

In this bulletin: Getting More for Less – OSC Proposes Amendments to Fee Rule Third Time Lucky? The Latest on the CSA’s Derivatives Business Conduct Rule The CSA Proposes Modernizing Prospectus Filings for Investment Funds Wrapped, Tied and Tangled – OSC...

BLG’s Resource Corner

Our colleagues at BLG have written a number of articles we thought might interest our readers, including the following: CFA Institute & Canadian Securities Administrators Release ESG Investment Disclosure Standards T3 Trust Reporting Rules – CRA Update for 2021...

FAQ Corner: Can a portfolio manager or investment fund that is subject to FATCA/CRS due diligence and reporting obligations rely on a dealer or third-party custodian to conduct these activities on its behalf?

Answer: The FATCA and CRS provisions of the Income Tax Act (Canada) (the “ITA”) and the guidance issued by the Canada Revenue Agency (CRA) in connection with those provisions addresses the application of the FATCA and CRS due diligence and reporting requirements in...