By Daniel Frajman (January 11, 2023, 10:23 AM EST) -- There has been a wave of corporate, trust and tax transparency that has reached Canada that appears to be continuing unabated, with for example trust tax return filing obligations being expanded for the 2023 tax year, including the requirement to identify trust beneficiaries. Another example is Ontario this past Jan.1 having joined the federal government and group of provinces that oblige corporations formed in their jurisdiction to keep an internal register (accessible to the authorities in the context of an investigation) of individuals (who may not be shareholders) with significant control of the corporation including for example through nominee agreements, trusts, holding companies and de facto control (a Significant Control Register)....