The US 'Foreign Account Tax Compliance Act ("FATCA") is intruding into the lives of many Americans living outside the US and many people with US links. The organization Democrats Abroad has undertaken research and the report, recently published, details the problems being faced by people. In Canada, there is a constitutional challenge being mounted, principally based on the state's subversion of personal privacy when banking information is shared with the US tax authorities. The FATCA is a dramatic alteration to tax treatment such that tax is collectible based upon citizenship rather than residency, and it casts a wide net trying to catch 'tax cheats', but intruding into many peoples' lives. Canada has signed an 'Inter-Governmental Agreement' to apply FATCA in Canada, and the CRA Guidance to the administration of the agreement exempts many small financial institutions.