Accounts Excluded from Financial Accounts. The following accounts are excluded from the definition of Financial Accounts and therefore shall not be treated as U.S. Reportable Accounts.
Accounts Excluded from Financial Accounts. The following accounts in Finland are excluded from the definition of Financial Accounts and therefore shall not be treated as U.S. Reportable Accounts.
Accounts Excluded from Financial Accounts. For the purposes of this Act, the following accounts, identified in Annex II to the Agreement, are excluded from the definition of Financial Accounts, and shall not be treated as U.S. Reportable Accounts —
(a) Retirement and Pension Account;
(b) Non-Retirement Savings Account;
(c) Certain Term Life Insurance Contracts;
(d) an account maintained in The Bahamas that is held solely by an Estate, if the documentation for such account includes a copy of the deceased's will or death certificate;
(e) Escrow Accounts;
(f) Partner Jurisdiction Accounts.
Accounts Excluded from Financial Accounts. The following accounts are excluded from the definition of Financial Accounts and therefore are not treated as U.S. Reportable Ac- counts.
Accounts Excluded from Financial Accounts. The following accounts and products established in Canada and maintained by a Canadian Financial Institution shall be treated as excluded from the definition of Financial Accounts, and therefore shall not be treated as U.S. Reportable Accounts under the Agreement:
A. Registered Retirement Savings Plans (RRSPs) – as defined in subsection 146(1) of the Income Tax Act.
B. Registered Retirement Income Funds (RRIFs) – as defined in subsection 146.3(1) of the Income Tax Act.
C. Pooled Registered Pension Plans (PRPPs) – as defined in subsection 147.5(1) of the Income Tax Act.
D. Registered Pension Plans (RPPs) – as defined in subsection 248(1) of the Income Tax Act.
E. Tax-Free Savings Accounts (TFSAs) – as defined in subsection 146.2(1) of the
F. Registered Disability Savings Plans (RDSPs) – as defined in subsection 146.4(1) of the Income Tax Act.
Accounts Excluded from Financial Accounts. The following accounts and products established in Canada and maintained by a Canadian Financial Institution shall be treated as excluded from the definition of Financial Accounts, and therefore shall not be treated as U.S. Reportable Accounts under the Agreement:
A. Registered Retirement Savings Plans (RRSPs) – as defined in subsection 146(1) of the Income Tax Act.
B. Registered Retirement Income Funds (RRIFs) – as defined in subsection 146.3(1) of the Income Tax Act.
C. Pooled Registered Pension Plans (PRPPs) – as defined in subsection 147.5(1) of the Income Tax Act.
D. Registered Pension Plans (RPPs) – as defined in subsection 248(1) of the Income Tax Act.
E. Tax-Free Savings Accounts (TFSAs) – as defined in subsection 146.2(1) of the
F. Registered Disability Savings Plans (RDSPs) – as defined in subsection 146.4(1) of the Income Tax Act.
G. Registered Education Savings Plans (RESPs) – as defined in subsection 146.1(1) of the Income Tax Act.
H. Deferred Profit Sharing Plans (DPSPs) – as defined in subsection 147(1) of the
I. AgriInvest accounts – as defined under “NISA Fund No. 2” and “net income stabilization account” in subsection 248(1) of the Income Tax Act including Quebec’s Agri-Quebec program as prescribed in section 5503 of the Income Tax Regulations.
J. Eligible Funeral Arrangements – as defined under subsection 148.1 of the Income Tax Act.
Accounts Excluded from Financial Accounts. The following accounts and products established in France and maintained by a French Financial Institution are excluded from the definition of Financial Accounts and therefore are not treated as U.S. Reportable Accounts:
A. Certain Retirement Accounts or Products
B. Certain Other Tax-Favored Accounts or Products
Accounts Excluded from Financial Accounts. The following accounts are excluded from the definition of Financial Accounts and therefore shall not be treated as
Accounts Excluded from Financial Accounts. The following accounts are excluded from the definition of Financial Accounts and therefore shall not be treated as AIT Accounts.
