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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


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


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"


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


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


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


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


More on FATCA and more to come: the Internal Revenue Service and Treasury Department release proposed regulations
  • McCarthy Tétrault LLP
  • Canada, USA
  • April 2 2012

In 2010, the United States amended the Internal Revenue Code of 1986 to add provisions relating to foreign account tax compliance (FATCA