Canada Issues Notice on CbC Report Filing Requirements
The Canadian Revenue Agency has published a notice dated 9 January 2020 on the filing of Form RC4649 Country-by-Country Report. The notice includes that beginning on 1 June 2020, Canadian ultimate parent entities that are corporations must file RC4649 electronically using EFILE or Web Access Code (WAC), available through CRA-T2-certified software that supports the preparation of Country-by-Cou…
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