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United States estate tax in 2010

  • Miller Thomson LLP
  • -
  • Canada, USA
  • -
  • May 14 2010

Federal estate tax in the United States is in a state of flux

U.S. signs FATCA agreements with Canada, Hungary, Mauritius and Italy

  • Steptoe & Johnson LLP
  • -
  • Canada, Hungary, Italy, Mauritius, USA
  • -
  • February 5 2014

The United States and Canada have signed an intergovernmental agreement to implement the Foreign Account Tax Compliance Act ("FATCA"). The Treasury

Purchase of US vacation properties by Canadians

  • Miller Thomson LLP
  • -
  • Canada, USA
  • -
  • December 22 2009

Given the attractive U.S. real estate market, the strong Canadian dollar and low interest rates, more and more Canadians are purchasing U.S. vacation properties

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

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

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

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.'

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

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

IRS releases Revenue Procedure 2010-19 relating to Canadian emigrants

  • Alston & Bird LLP
  • -
  • Canada, USA
  • -
  • April 15 2010

The IRS issued guidance for individuals who emigrate from Canada and who wish to make an election under the U.S.-Canada income tax treaty regarding Canadian departure tax (Revenue Procedure 2010-19