Our Thinking
Insights and big ideas from CIBC Mellon and BNY Mellon, designed to help institutional investors in Canada navigate today's complex market and regulatory environment.
Canadian Insights on the Upcoming Common Reporting Standard
June 2017
This communication provides updated information on the CRS. The CRS is intended to be a global standard for the exchange of financial account information, including disclosure of income earned by non-resident individuals and organizations.
Preparing for the Implementation of Sections 871(m) and 305(c)
May 2017
The U.S. Internal Revenue Service (IRS) has released final, temporary, and proposed regulations under IRC 871(m). This paper highlights aspects of sections 871(m) and 305(c) that institutional investors in Canada may wish to consider.
Preparing for Canada’s move to a T+2 Settlement Cycle
April 2017
Canada is expected to move to T+2 settlement at the same time as U.S. markets on September 5, 2017. Firms are not only responsible for satisfying themselves regarding their own systems, but to take steps to confirm that their linkages with other stakeholders in the settlement chain are prepared for the move.
Debt Funds - Sustainable differentiation in a growing market
January 2017
In this report, BNY Mellon looks at the challenges and opportunities for investors and managers in the alternative credit market, focusing in particular on the operational requirements that underpin a successful business model and also exploring the key elements of the current market environment.
Upcoming Regulatory Changes – 871(m) and the Common Reporting Standard
June 2016
U.S. Internal Revenue Code Section 871(m) and the upcoming implementation of the Common Reporting Standard (CRS) in Canada include potential considerations and deadlines for institutional investors in Canada.