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There is a significant change in the Canada Pension plan effective January 1, 2012, where pensioners may be required to pay into the Canada Pension Plan, unless they op out. For more information, please call us or go to: http://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/clcltng/cpp-rpc/cppchng-eng.html
2011 Offshore Voluntary Disclosure Initiative Frequently Asked Questions and Answers Workbook on the Report of Foreign Bank and Financial Accounts (FBAR). This details the objectives of FBAR, who must file, and what are the potential penalties for non-compliance.