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Results: 1-10 of 16

So I married an American ...

  • Davis LLP
  • -
  • Canada, USA
  • -
  • February 27 2013

The good news is that it is definitely better than marrying an axe muderer, but there may be "issues"

New Year brings new certainty for U.S. estate, gift and generation-skipping transfer taxes

  • Cassels Brock & Blackwell LLP
  • -
  • Canada, USA
  • -
  • January 11 2013

The U.S. Congress rang in 2013 with a bang by passing The American Taxpayer Relief Act of 2012 (the "2012 Act") on New Year's Day. The 2012 Act has

BLG Monthly Update

  • Borden Ladner Gervais LLP
  • -
  • Argentina, Australia, Canada, United Kingdom, USA
  • -
  • December 19 2012

The BLG Monthly Update is a digest of recent developments in the law which Neil Guthrie, our National Director of Research, thinks you will find

US estate tax on vacation homes

  • Miller Thomson LLP
  • -
  • Canada, USA
  • -
  • October 10 2012

In recent years, the high Canadian dollar and the fall in United States housing prices has encouraged Canadians to buy US vacation properties

More on FATCA and more to come: the Internal Revenue Service and Treasury Department release proposed regulations

  • McCarthy Tétrault LLP
  • -
  • Canada, USA
  • -
  • April 2 2012

In 2010, the United States amended the Internal Revenue Code of 1986 to add provisions relating to foreign account tax compliance (FATCA

Recent developments for the fourth quarter 2011

  • Baker & McKenzie
  • -
  • Canada, China, Denmark, European Union, France, Germany, Ireland, Italy, Japan, Netherlands, Switzerland, United Kingdom, USA
  • -
  • March 15 2012

The end of the year and beginning of a new year is always a busy time for us, as it is for most of our clients

New disclosure requirements and added relief for U.S. taxpayers with undisclosed foreign assets

  • Gowling Lafleur Henderson LLP
  • -
  • Canada, USA
  • -
  • March 9 2012

The U.S. government has recently embarked on an aggressive campaign to reduce international tax evasion by U.S. citizens or permanent residents with undisclosed income and assets located in foreign countries

U.S. FATCA creates potential compliance issues for Canadian financial institutions

  • Stikeman Elliott LLP
  • -
  • Canada, USA
  • -
  • August 2 2011

Our insurance group colleague Stuart Carruthers recently authored an article regarding the potential compliance issues emanating from certain provisions of the U.S. Hiring Incentives to Restore Employment Act known as the Foreign Account Tax Compliance Act

U.S. Foreign Account Tax Compliance Act (FATCA): potential compliance issues for Canadian life insurers and latest updates on implementation process

  • Stikeman Elliott LLP
  • -
  • Canada, USA
  • -
  • May 30 2011

FATCA describes certain provisions of the United States Hiring Incentives to Restore Employment (HIRE) Act, which was signed into law by President Obama in March 2010

United States extends estate tax

  • Miller Thomson LLP
  • -
  • Canada, USA
  • -
  • May 1 2011

In the weeks and months leading up to December 2010, there was great uncertainty in the United States regarding the fate of the politically divisive 'estate tax.'

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