The Canadian government asked a Canadian court to uphold the intergovernmental agreement (IGA) entered into between Canada and the United States to implement FATCA.  In the case of Hillis v. Attorney General of Canada, two Canadian citizens challenged the IGA as violating Canada’s Charter of Rights and Freedoms as well as the Canadian Constitution.  In a court filing this week, the Canadian government defended the IGA as constitutional and necessary for Canadian financial institutions and their clients.