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Results: 1-10 of 326

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


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


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


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


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


Oversight or fiduciary managers
  • McCarthy Tétrault LLP
  • Canada, USA
  • June 30 2014

There is a new kid on the block. Some employers sponsoring large andor multiple registered pension plans (RPPs) have recently begun outsourcing most


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


So I married an American ...
  • DLA Piper 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"


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