Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews : Canada 2013 : combined: phase 1 + phase 2, incorporating phase 2 ratings.
Organisation for Economic Co-operation and Development.
Global Forum on Transparency and Exchange of Information for Tax Purposes.
Paris : OECD,
c2013.
"November 2013 (reflecting the legal and regulatory framework as at January 2011)."