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In the fall of 2016, the Offshore Compliance Advisory Committee issued a report on the CRA's voluntary disclosures program, which Report was endorsed by the Minister of National Revenue in December.

On July 19, 2021, the Department of Finance ("Finance") released a statement (the "July 19 Announcement") acknowledging that the amendments contained in Bill C-208 form part of the Income Tax Act (Canada) and are now law.