Well, as this was an issue for a Dominican-US person, the Canadian could have at least googled something he may have sounded smarter 🤣Canadians(which I am) are obligated, unless they are non-resident like me to, to report all world(global) income. I don't have to report my bank acct deposits in the DR, nor is there a requirement for Dominican banks to report it to anyone. Not everyone, El Hijo, on this site is American and conversant in American income tax rules.