| U.S.
Reporting Requirements for Canadian RRSPs/RRIFs—
footnotes 1 See “AICPA Comments on the Foreign Trust Reporting Rules for Forms 3520 and 3520-A,” available at www.cpa2biz.com/ResourceCenters/Tax/International/foreigntrust.htm. 2 Notice 2003-75, IRB 2003-50, 1204, superseding Notices 2003-57, IRB 2003-34, 397; 2003-25, IRB 2003-18, 855; and 97-34, 1997-1 CB 422, Section II.E. 3 Rev. Proc. 2002-23, IRB 2002-1 CB 744. |