On April 16, 2024 ("Budget Day"), Canada's Deputy Prime Minister and Minister of Finance tabled Budget 2024: Fairness for Every Generation ("Budget 2024").
Today, the Canada Revenue Agency (CRA) published its new administrative positions on the compliance obligations of financial institutions under Part XVIII (FATCA) and Part XIX (CRS) of the Income Tax Act (Canada).
For taxpayers that have bought and sold homes, particularly if they work in construction or real estate, a CRA housing audit is undoubtedly around the corner
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