We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 23

Moving to the United States: tax consequences and planning opportunities

  • Gowling Lafleur Henderson LLP
  • -
  • Canada, USA
  • -
  • June 15 2008

Moving to the United States may raise all sorts of concerns for individuals resident in Canada, not the least of which are the potential tax consequences to such a move

Canada and U.S. finally reach agreement on FATCA

  • Hodgson Russ LLP
  • -
  • Canada, USA
  • -
  • February 7 2014

The long awaited Foreign Account Tax Compliance Act United States - Canada Intergovernmental Agreement (IGA) was released on February 5, 2014, and as

New protocol to the Canada-US Tax Treaty: taxpayer emigration

  • McMillan LLP
  • -
  • Canada, USA
  • -
  • October 26 2007

One of the notable features of the Fifth Protocol (the “Protocol”) to the Canada-US Income Tax Convention (the “Treaty”) are the new provisions that are designed to prevent the double taxation of pre-emigration gains on property held by an emigrant

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

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

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

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.'