| New Individual and Entity Accounts (Implementation of new account Opening procedures) | Preexisting Accounts of Prima Facie FFIs (Date by which due diligence must be completed for all accounts) | Preexisting Accounts of Entities other than Prima Facie FFIs | Preexisting High Value Accounts of Individuals | Preexisting Accounts of Individuals other than High Value Accounts | |
| Withholding Agents other than Participating FFIs and Deemed Compliant FFIs |
By January 1, 2014 |
By June 30, 2014 |
By December 31, 2015 |
N/A | N/A |
| Withholding Agents that are Participating FFIs | By later of January 1, 2014, or effective date of FFI agreement | By the later of June 30, 2014, or 6 months after the effective date of the FFI Agreement | By the later of December 31, 2015, or two years after the effective date of the FFI Agreement | By the later of December 31, 2014, or one year after the effective date of the FFI Agreement | By the later of December 31, 2015, or two years after the effective date of the FFI Agreement |
| Withholding Agents that are Registered Deemed Compliant FFIs | By later of January 1, 2014, or date of registration | N/A | N/A | N/A | N/A |