Canadian Federal Court decides on constitutionality of Canadian provisions implementing FATCA

On 22 July 2019, the Canadian Federal Court, in Gwendolyn Louise Deegan and Kazia Highton v. Canada, 2019 FC 960, came to the conclusion that the plaintiffs failed to establish that the impugned Provisions violate either section 8 or section 15 of the Canadian Charter of Rights and Freedoms (Link).

Gwendolyn Louise Deegan and Kazia Highton challenged the constitutionality of Canadian provisions implementing the Foreign Account Tax Compliance Act (“FATCA”). Effectively the Canada-U.S. agreement to implement FATCA does not violate the Canadian Charter of Rights and Freedoms.

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