In an affidavit that was filed with the Federal Court of Appeal on September 25, 2015 in support of the government’s response to block a motion for injunctive relief that had been brought by the plaintiffs, Sue Murray, Director of the Canada Revenue Agency’s Competent Authority Services Division,  International and Large Business Directorate, Compliance Programs Branch (the CPB), swore that the U.S. Internal Revenue Service (IRS) indicated to Canadian officials that Canada was not eligible, under IRS Notice 2015-66, for an extension of the September 30th deadline to comply with its intergovernmental agreement on the Foreign Account Tax Compliance Act.

The affidavit stated that in a conference call that took place on September 24, 2015, Douglas O'Donnell,  IRS Large Business and International Division Commissioner, told her and some of her colleagues, that the extension offered by the IRS to countries with Model 1 IGAs did not apply to Canada, and the IRS expected Canada to comply with the September 30th  deadline.

Ms. Murray stated that “Canada has a long-standing history of exchange of information with many countries, particularly the United States, and non-compliance with the IGA would have a detrimental effect on our international reputation in this regard.”

Accordingly, Ms. Murray “had reviewed the information which [had] been provided by Canadian financial institutions and is to be sent to the IRS. The package consists of approximately 155,000 information slips [which was transmitted to the IRS in compliance with the September 30th deadline].”