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Results: 1-10 of 346

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


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


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"


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


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


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


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


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