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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


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


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


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


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


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


Moving to the United States: tax consequences and planning opportunities
  • Gowling WLG
  • 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


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


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