distribution account holder [ DA holder ]

non-resident account holder

distribution and use of income accounts

loan holder

primary distribution of income accounts

distribution and use of income accounts

ticket holding commercial account

(14e) When an EIO is issued to obtain the ‘particulars’ of a specified account, ‘particulars’ is understood to include at least the name and address of the account holder, details of any powers of attorney held over the account, and any other details or documents provided by the account holder when the account was opened and that are still held by the bank.

On the second day of the inspection the Commission inspectors discovered that the password for one account had been modified in the course of the first day in order to allow the account holder to access the account.

Question No. 305 Mr. Brian Murphy: With respect to tax evasion: (a) after receiving the names of Canadians with bank accounts in Liechtenstein from German authorities, what action has been taken by Canadian officials to recover unpaid taxes associated with undeclared bank accounts in Liechtenstein; (b) how many Canadians have been identified as having undeclared bank accounts in Liechtenstein; (c) how many identified Canadians with accounts in Liechtenstein have availed of the voluntary disclosure program with the Canada Revenue Agency (CRA); (d) how many identified Canadians with accounts in Liechtenstein have settled with the CRA; (e) how many Canadian account holders ...[+++] have been charged with tax evasion; and (f) how much money, including unpaid taxes, fines, etc., has the CRA recovered as a result of investigating these secret bank accounts in Liechtenstein?

44. Recalls the necessity of ensuring the proper remuneration of rights-holders for online distribution of audiovisual content; notes that, although this right has been recognised at European level since 2001, there still is a lack of proper remuneration for works made available online;