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Results: 1-10 of 374

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 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


IRS publishes instructions for FATCA form W-8BEN-E
  • Stikeman Elliott LLP
  • Canada, USA
  • June 26 2014

The long awaited instructions for Form W-8BEN-E, Certification of Foreign Status of Beneficial Owner for United States Tax Withholding (Entities


CRA publishes FATCA guidance for Canadian entities
  • Stikeman Elliott LLP
  • Canada, USA
  • July 3 2014

The Canada Revenue Agency (CRA) on June 23, 2014 posted much anticipated guidance for Canadian entities that could find themselves subject to the


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


The end of financial privacy?
  • Stikeman Elliott LLP
  • Canada, OECD, USA
  • December 16 2015

Over 90 jurisdictions have committed to the OECD's Common Reporting Standard (CRS), creating comprehensive global automatic information exchange for


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


A year in review: the far reach of the IRS in Canada Foreign Account Tax Compliance Act
  • WeirFoulds LLP
  • Canada, USA
  • January 23 2015

The Foreign Account Tax Compliance Act (“FATCA”) was enacted by the United States Congress in order to deal with non-compliance by US taxpayers


Why is it so hard to sue trustees of a REIT?
  • Borden Ladner Gervais LLP
  • Canada, USA
  • September 21 2015

Owners of units in a REIT or income trust, if they think about it all, think of themselves as being like shareholders of a public corporation. This