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CRA-8.4.5

For the purpose of Paragraph CRA-8.4.4, the records must capture at a minimum the following details:

(a) The name of the account;
(b) The account number;
(c) Type of account;
(d) The location of the account;
(e) Whether the account is currently open or closed;
(f) Details of crypto-assets held and movements in each account; and
(g) The date of opening and where applicable, closure.
Amended: April 2023
Added: April 2019