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So I married an American . . .
  • DLA Piper LLP
  • Canada, USA
  • March 13 2014

The good news is that it is definitely better than marrying an axe murderer, but there may be "issues". Cross-border couples - Canadian families that

Goin' South: planning to avoid unexpected southern exposure
  • DLA Piper LLP
  • Canada, USA
  • March 13 2014

Two common concerns for Canadians who are thinking of regularly spending time in the United States are will they become subject to income tax or

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

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

Recent developments for the fourth quarter 2011
  • Baker & McKenzie
  • Italy, Japan, Netherlands, Switzerland, United Kingdom, USA, China, Denmark, European Union, France, Germany, Ireland, Canada
  • 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

IRS releases Revenue Procedure 2010-19 relating to Canadian emigrants
  • Alston & Bird LLP
  • USA, Canada
  • 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

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

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

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

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