- FINTRAC guidance for reporting entities – Accountants
- Money laundering and terrorist financing indicators – Accountants (January 2019)
- Risk-based approach workbook – Accountants (December 2018)
- KYC – Accountants (June 2017)
- What is a suspicious transaction (April 2020)
- Reporting suspicious transactions to FINTRAC (April 2020)
- Record keeping – Accountants (June 2017)
- Anti-money laundering policy (2020)
- Anti-money laundering guide (2014)
- This document is from 2014 and therefore does not include reference to important recent amendments. CPA Canada is working on updating this publication, but for the time being we are keeping this older document posted for historical reference only.
Corporate Beneficial Ownership
As of October 1, 2020 private companies subject to the B.C. Business Corporations Act are required to prepare and maintain a transparency register of beneficial owners, including individuals who have direct or indirect control of the company or its shares.
- Transparency register update: Significant individual - Indirect control (September 2020)
- BC corporate beneficial ownership registry general information
Land Owner Transparency Registry
The Land Owner Transparency Registry (LOTR) is a registry of information about individuals who are considered to have an indirect interest in land which will be housed in a public database. Beginning November 30, 2020, the Land Owner Transparency Act (LOTA) requires that when an application is made to register an interest in land, a transparency declaration must be filed with the LOTA administrator.
Canada