U.S. Citizens in Canada InfoShop

Archive for the ‘Canada’ Category

2014 April 10 – Cockfield

Arthur Cockfield / Allison Christians
How the U.S. pulled off the great Canadian privacy giveaway
Globe and Mail (10 Apr 2014)


Two Canadian law professors succinctly outline unprecedented FATCA giveaway of Canadian sovereignty to the United States. They propose: “Canada should only transfer data associated with U.S. persons who are not Canadian residents.”

Written by usxcanada

10 April 2014 at 6:00 am

Posted in Canada, Legal, Uncategorized

2014 Apr 4 – Cain

Patrick Cain
How to get rid of your U.S. citizenship
Global News (4 Apr 2014)


A lengthy account of FATCA, bank reporting on US persons, and terminating US citizenship concludes with four personal Canadian stories.

Written by usxcanada

4 April 2014 at 6:00 am

2014 Mar 11 – Melnitzer

Julius Melnitzer
Border shakeup could have tax consequences for snowbirds
Financial Post (11 Mar 2014)


After 30 June 2014, cross-border initiatives will track Canadian ingress and egress at the US border. “A snowbird who is in the U.S. too long also risks becoming a deemed U.S. resident subject to tax on worldwide income.”

Written by usxcanada

11 March 2014 at 7:00 am

Posted in Canada, Uncategorized

2014 Mar 10 – Melnitzer

Julius Melnitzer
Canada’s draft legislation undermines FATCA agreement with U.S.
Financial Post (10 Mar 2014)


Tax lawyer Roy Berg of Calgary’s Moodys Gartner Tax Law warns that Canada’s intended implementation of FATCA legislation may prove invalid because of definition of “financial institutions.”

Written by usxcanada

10 March 2014 at 6:00 am

Posted in Canada, Legal, Uncategorized

2014 Mar 3 – Jatras

James George Jatras
Enforce Canadian law, not FATCA
Toronto Star (3 Mar 2014)


A Washington-based lobbyist sees Canada’s capitulation to FATCA’s “expensive, invasive and anti-sovereign demand” as unnecessary. He refutes Canada’s excuses under five points of failure: to lobby, to negotiate the best deal, to protect privacy, to avoid costs, to obtain reciprocity.

Written by usxcanada

3 March 2014 at 6:00 am

Posted in Canada, Uncategorized

2014 Feb 28 – Christians

Allison Christians
FATCA in Canada: constitutional challenge mounting
Tax, Society & Culture (28 Feb 2014)


Law professor Christians identifies Canada’s core FATCA problem as “serious mismatch between the goals targeted and what will be attained by FATCA when law on the books meets law in practice.”

Written by usxcanada

28 February 2014 at 6:00 am

2014 Feb 24 – Kennedy

David Kennedy
Canadian warns U.S. citizens abroad of new tax collector
Toronto Observer (24 Feb 2014)


Comment from Peter Dunn features prominently in this story on FATCA.

Written by usxcanada

24 February 2014 at 6:00 am

2014 Feb 11 – Caldwell

Theo Caldwell
Canada’s U.S. tax capitulation
Financial Post (11 Feb 2014)


“Canada’s leaders … have committed a craven surrender of national sovereignty.”

Written by usxcanada

11 February 2014 at 6:00 am

Posted in Canada, Uncategorized

2014 Feb 8 – Christians

Allison Christians
Canada-US Agreement Reached on FATCA Data Sharing
Tax, Society & Culture (8 Feb 2014)


McGill-based taxation expert Christians provides “some of the most useful links” to matters relating to the Canada-United States agreement on FATCA.

Written by usxcanada

8 February 2014 at 6:00 am

Posted in Canada, Uncategorized

2014 Feb 7 – Tedesco

Theresa Tedesco
Ottawa had little choice in signing controversial deal with U.S. tax man
Financial Post (7 Feb 2014)


Canadian bank clients in Canada will be required to certify that they are not US persons. The large costs of compliance will be borne by customers of Canadian banks.

Written by usxcanada

7 February 2014 at 7:00 am

Posted in Canada, Uncategorized

2014 Feb 7 – Whiteley

Don Whiteley
Canada capitulates on FATCA agreement
BC Business (7 Feb 2014)


“Arguably the most successful assault on Canada since the War of 1812,” FATCA “drastically complicates tax compliance for more than seven million U.S. expats living and working in other countries.”

Written by usxcanada

7 February 2014 at 6:00 am

Posted in Canada, Uncategorized

2014 Feb 5 – Canada

Canada and U.S. reach agreement on Foreign Account Tax Compliance Act
Canada, Dept. of Finance (5 Feb 2014)


Government of Canada news release on FATCA agreement with United States.

Written by usxcanada

5 February 2014 at 12:00 pm

2014 Feb 5 – Egan

Louise Egan / Patrick Temple-West
U.S., Canada forge deal in global anti-tax dodger push
Reuters U.S. (5 Feb 2014)


“Under the [FATCA] agreement, Canadian tax authorities will collect information from the country’s banks and share it with the IRS under an existing bilateral tax treaty.”

Written by usxcanada

5 February 2014 at 11:00 am

Posted in Canada, Uncategorized

2014 Feb 5 – Fitz-Morris

James Fitz-Morris
FATCA tax deal with U.S. takes some heat off Canadian banks
CBC News (5 Feb 2014)


“The most contentious aspects of the law remain intact … the requirement for financial institutions to flag the account information of “U.S. persons” for the U.S. Internal Revenue Service to then verify if all taxes have been paid.”

Written by usxcanada

5 February 2014 at 10:00 am

Posted in Canada, Uncategorized

2014 Feb 5 – McKenna

Barrie McKenna
Ottawa to give IRS information on Americans living in Canada
Globe and Mail (5 Feb 2014)


Canadian Minister of Finance Jim Flaherty claims Canada’s “lengthy negotiations” resulted in “significant exemptions and other relief” before Canada signed a FATCA agreement with the United States. According to accountant Kevyn Nightingale, “The flow of information to the IRS is going to be computerized and comprehensive.”

Written by usxcanada

5 February 2014 at 9:00 am

Posted in Canada, Uncategorized

2014 Feb 5 – Schechter

Barbara Schechter
Canada signs agreement to dull impact of U.S. crackdown on tax cheats
Financial Post (5 Feb 2014)


FATCA implementation will result in Canadian banks examining their files for data on US persons and passing their account information to Canada Revenue Agency, which will act as proxy for IRS.

Written by usxcanada

5 February 2014 at 8:00 am

Posted in Canada, Uncategorized

2014 Feb 5 – Vieira

Paul Vieira
Canada, U.S. reach tax deal — officials
Wall Street Journal (5 Feb 2014)


“Canadian government officials, speaking at a background briefing, said Ottawa won several exemptions to ensure the country’s privacy laws weren’t violated. Further, they said a set of key savings vehicles … would not be affected.”

Written by usxcanada

5 February 2014 at 7:00 am

Posted in Canada, Uncategorized

2014 Feb 5 – Whittington

Les Whittington
Bank account data of Americans in Canada will be sent to U.S. taxman
Toronto Star (5 Feb 2014)


“Under Wednesday’s agreement, Canada’s banks will send this [US person financial accounts] information to the IRS via the Canada Revenue Agency, a move meant to address possible violations of Canada’s privacy laws.”

Written by usxcanada

5 February 2014 at 6:00 am

Posted in Canada, Uncategorized

2014 Jan 27 – Cain

Patrick Cain
Canadian data doesn’t support stereotype of the wealthy U.S. expat
Global News (27 Jan 2014)


Four graphs and maps based on 2006 Canadian census data show little correlation between declared US citizenship and median family income.

Written by usxcanada

27 January 2014 at 6:00 am

Posted in Canada, Uncategorized

2014 Jan 13 – Hildebrandt

Amber Hildebrandt
FATCA facts: What Canadians need to know about new U.S. tax law
CBC News (13 Jan 2014)


“A rundown on what the law is and what it means for Canadians.”

Written by usxcanada

13 January 2014 at 9:00 am

Posted in Canada, Uncategorized

2014 Jan 13 – New

New U.S. tax law [segment: 14:46 to 18:38]
CBC News: Toronto (13 Jan 2014)


Video segment includes comment from unidentified U.S. person with children, Marion Wrobel for Canadian Bankers Association (“Saying no to FATCA is like saying no to winter”), and Carol Tapanila.

Written by usxcanada

13 January 2014 at 8:00 am

Posted in Canada, Uncategorized, Video

2014 Jan 13 – U.S. FATCA

U.S. tax law called ridiculous
CBC News (13 Jan 2014)


In a 6:40 video segment, tax expert Allison Christians outlines the tax liabilities of US persons resident in Canada, and the impacts of FATCA implementation.

Written by usxcanada

13 January 2014 at 7:00 am

Posted in Canada, Uncategorized, Video

2014 Jan 13 – U.S. Tax

U.S. tax law called ridiculous
CBC News (13 Jan 2014)


In a 6:40 video segment, tax expert Allison Christians outlines the tax liabilities of US persons resident in Canada, and the impacts of FATCA implementation.

Written by usxcanada

13 January 2014 at 6:00 am

Posted in Canada, Uncategorized, Video

2013 Nov 25 – Berg

Roy A. Berg
Canadian snowbirds beware! Border crossing rules for 2014 increase stakes for “day count”
Moodys Gartner (25 Nov 2013)


On 30 June 2014 new procedures will lead to precise days-of-residence counts available to both Canada and the United States. Snowbirds may encounter undesirable tax consequences.

Written by usxcanada

25 November 2013 at 6:00 am

Posted in Canada, Legal, Uncategorized

2013 Nov 22 – Vermond

Kira Vermond
Snowbirds, know when you’re overstaying your welcome
GlobeAdvisor.com (22 Nov 2013)


Careless Canadian retirees who spend extended time in the United States may find themselves subjected to an unanticipated range of taxation and penalty in both countries.

Written by usxcanada

22 November 2013 at 6:00 am

Posted in Canada, Uncategorized

2013 Nov 13 – Tremonti

Anna Maria Tremonti
FATCA under fire from tax experts & Canadian citizens
CBC Radio — The Current (13 Nov 2013)


In twenty minutes Tremonti interviews McGill tax law professor Allison Christians, US citizenship relinquisher Ruth Freeborn from Kingston, Ontario; and Canadian Bankers Association representative Marion Wrobel. The imposition of FATCA on Canadian banks will disadvantage U.S. persons and impose substantial passed-along costs on Canadian banks.

Written by usxcanada

13 November 2013 at 6:00 am

Posted in Canada, Radio, Uncategorized

2013 Oct 31 – Alini

Erica Alini
What’s FATCA? The IRS peeking into Canadians’ bank accounts
Canadian Business (31 Oct 2013)


Liberal MPs Ted Hsu (Oct 25) and Scott Brison (Oct 28) presented “long lists of questions” about FATCA to Parliament.

Written by usxcanada

31 October 2013 at 6:00 am

Posted in Canada, Uncategorized

2013 Oct 1 – Why

Why I gave up my US passport
BBC News Magazine (1 Oct 2013)


Twenty-three one-paragraph accounts submitted in response to the 26 September 2013 story by Tom Geoghegan. Five reside in Canada.

Written by usxcanada

1 October 2013 at 6:00 am

Posted in Canada, Uncategorized

2013 Sept 17 – Swanson

Lynne Swanson
Dual Canadian-American citizens: we are not tax cheats
Financial Post (17 Sept 2013)


This op-ed passionately addresses the “American difference” that may enable Canadian government accommodation of US government demand for FATCA reporting. Missing elements: accounting for the fundamental anti-Americanism that makes such discrimination possible; assessment of Canada’s unique geographic and cultural and economic proximity to the United States; recognition of statist tendencies manifested in Canada’s style of governance.

Written by usxcanada

17 September 2013 at 6:00 am

2013 Sept 13 – Ferauge

Victoria Ferauge
A global social network of outrage and action
Franco-American Flophouse [blog] (13 Sept 2013)


What may be the first-ever public protest against FATCA occasions a useful review of the social networking facilitated by the Isaac Brock Society web site since its inception in December 2011.

Written by usxcanada

13 September 2013 at 6:00 am

2013 Sept 9 – Brewster

Murray Brewster
Flaherty announces 3-year freeze in EI premiums
CTV News (9 Sept 2013)


Canadian Minister of Finance Jim Flaherty responds to reporter questioning about FATCA at an event focused on employment insurance premiums. Full transcription of the exchange is provided at https://usxcanada.wordpress.com/perspectives/#flaherty.

Written by usxcanada

9 September 2013 at 7:00 am

2013 Sept 9 – McKenna

Barrie McKenna
Flaherty says tax deal near on Americans living in Canada
Globe and Mail (9 Sept 2013)


All the news is in the headline. Flaherty makes it clear that Canada is on track to satisfy U.S. FATCA requirements. It seems that the Flaherty comment that generated the story was provoked by a two-person information picket at a Flaherty appearance in Ottawa on an unrelated matter.

Written by usxcanada

9 September 2013 at 6:00 am

2013 Aug 27 – Chapman

Brad Chapman
No one’s exempt from the U.S. tax man
BC Business (27 Aug 2013)


Canadian financial institutions will be asking all clients about their possible status as US persons.

Written by usxcanada

27 August 2013 at 6:00 am

2013 Aug 15 – Cain

Patrick Cain / Anna Mehler Paperny / Leslie Young
Why are so many American expats giving up citizenship? It’s a taxing issue
Global News (15 Aug 2013)


Ruth Freeborn in Kingston, Ontario is preparing to renounce US citizenship. Comment from Toronto CPA Kevyn Nightingale and McGill tax professor Allison Christians. Calgary tax lawyer Roy Berg says his firm has “as many as 50 U.S. citizenship renunciation files on the go.” Two graphs: FBI vs State Department totals for citizenship renunciation 2006-2013; Quarterly totals of published names of people renouncing U.S. citizenship 2003-2013.

Written by usxcanada

15 August 2013 at 6:00 am

2013 Aug # – Nightingale

Kevyn Nightingale / David Turchen
The US implications of a tax free savings account
Wealth Management Times no. 77 (Aug 2013)


31 footnotes. “Most of the larger accounting firms are taking the conservative position that a TFSA is not treaty-protected. … The IRS has not pronounced on this question, and the issue has not yet been litigated.” [This article first appeared in the CCH newsletter Tax Topics No. 2146 (April 25, 2013).]

Written by usxcanada

1 August 2013 at 6:00 am

2013 July 2 – Curry

Bill Curry
Privacy debate looms as Canada prepares to share bank data with U.S.
Globe and Mail (2 July 2013)


“Canada and the U.S. are negotiating whether Ottawa or the financial institutions will send the information” that the U.S. seeks to collect from Canada under FATCA implementation.

Written by usxcanada

2 July 2013 at 7:00 am

2013 July 2 – Roseman

Ellen Roseman
Man gets relief from tax debt he didn’t owe: Roseman
TheStar.com (2 July 2013)


David Gauci worked in the United States 1999-2003. CRA compounded an error made by IRS and was garnishing much of Gauci’s income for unwarranted interest and penalties.

Written by usxcanada

2 July 2013 at 6:00 am

2013 June 28 – Quarrington

Quillan Quarrington
The devil’s in the details – the new form T1135 is released
Moodys Tax Advisors (28 June 2013)


CRA has revised its version of FBAR for foreign account reporting, and requires greater detail except for “a reporting taxpayer who has received a T3 or T5 slip from a Canadian issuer in respect of a specified foreign property for that taxation year.”

Written by usxcanada

28 June 2013 at 6:00 am

2013 Apr 4 – New

New US tax law may negatively affect Canadian retirement plans
Moodys Tax Advisors (4 Apr 2013)


Unless proposed regulations are changed a new 3.8% US taxation will likely apply to RRSPs, CPP, and other pension income — with no opportunity for tax credit offset.

Written by usxcanada

4 April 2013 at 6:00 am

Posted in Canada, Legal, Uncategorized

2013 Mar 12 – Whiteley

Don Whiteley
Compliance with U.S. tax law may violate Charter of Rights
Vancouver Sun (12 Mar 2013)


Peter Hogg, “Canada’s leading constitutional legal expert,” is saying that negotiations on FATCA “risks major violations of Canada’s Charter of Rights and Freedoms.” A five-page letter to the Finance Department details the unavoidability of discrimination based on “national or ethnic origin.”

Written by usxcanada

12 March 2013 at 6:00 am

2013 Feb 14 – Temple-West

Patrick Temple-West
Switzerland, U.S. sign pact on fighting tax evasion
Reuters U.S. (14 Feb 2013)


For residents of Canada, the interest of this article lies in the sidelight on negotiation status: “The Treasury is working with more than 50 countries to complete deals, but negotiations have not progressed with key U.S. trading partners Canada and China.”

Written by usxcanada

14 February 2013 at 6:00 am

2013 Jan 16 – Jacoby

Erich Jacoby-Hawkins
American FATCA punishes law-abiding Canadians
Barrie Examiner (16 Jan 2013)


An op-ed rattles a Canadian saber and mentions two bad-match-up tax situations for U.S. persons in Canada: capital gain on principal residence, and TFSA/RESP/RDSP.

Written by usxcanada

16 January 2013 at 6:00 am

2013 Jan 14 – Rozeboom

Bill Rozeboom
Featured letter: Canadian tax shelters offer no refuge from Uncle Sam
Edmonton Journal (14 Jan 2013)

Original link:

Additional link:

This substantial and well-written letter details the difficulties that TFSAs and RESPs pose for extraterritorial U.S. persons. Conclusion: “Canada is unlikely to influence the way the U.S. treats its citizens abroad, but the Canadian government should not be complicit in making life miserable for any of its law-abiding dual-citizen residents.”

Written by usxcanada

14 January 2013 at 6:00 am

2013 Jan 7 – Whiteley

Don Whiteley
IRS wants Canada to nab U.S. tax cheats: Why we should care
Globe and Mail (7 Jan 2013)


Whitely calls attention to current behind-the-scenes negotiations about how Canada will bow to the U.S. FATCA imperative. FATCA itself is characterized as “the most egregious example of extra-territorial reach the U.S. has ever attempted.” Whitely asserts of the Harper government: “The plan is not to bring the details of such an agreement before Parliament.” The article ends by dangling the question of how the Canadian government can reach a deal that satisfies the United States without violating the Canadian Charter of Rights and Freedoms.

Written by usxcanada

7 January 2013 at 6:00 am

2013 Jan 4 – Francis

Diane Francis
Canada take note: America’s tax system is messy but good
HuffPost (4 Jan 2013)


Dual citizen Francis uses her “expensive perch” to claim a “unique perspective” that the U.S. system of “checks and balances” has just now become operational — despite “a big fiscal mess, due to panic over 9/11, the 2008 debacle and unjustifiable tax cuts and wars paid for with a national credit card.” Meanwhile, Canadians are judged to “pay higher taxes because there are no checks and balances.” Comment: It is a pleasure to think that a person with this narrow tax-focused mindset will continue to be subjected to the highest taxation going in either of the two systems, together with the costs and uncertainties and risks of compliance with U.S. filing requirements.

Written by usxcanada

4 January 2013 at 6:00 am

2012 Dec 30 – McKenna

Barrie McKenna
Uncle Sam wants you — if you’re an American in Canada (or at least your tax)
Globe and Mail (31 Dec 2012)


Canada is “already paying a steep price” for FATCA provisions to take effect in 2014. “Ottawa is in the final stages of negotiations with U.S. authorities. … Roughly one million Americans and dual citizens living in Canada [face] considerable angst.”

Written by usxcanada

30 December 2012 at 6:00 am

2012 Dec 8 – Perrault

Mike Perrault
U.S. tax policies to change financial picture for snowbirds
Desert Sun (8 Dec 2012)


Impending changes in U.S. estate tax may affect Canadians who own U.S. real property. Financial planner Robert Keats says the “longstanding [U.S.-Canada tax] treaty makes the United States a virtual ‘tax haven’ for his high net worth Canadian clients.” While “tax advantages have been a catalyst for Canadians,” it is not clear that this circumstance will continue — although this promo article remains silent on that point.

Considerable space is devoted to 29 Nov 2012 IRS announcement of “updated procedures ‘to strengthen the Individual Taxpayer Identification Number program requirements’ that are key to the tax collection process for foreign nationals, and resident and nonresident aliens.” On a topic that extends well beyond the interest of snowbirds, “the IRS will no longer accept notarized copies of documents for tax ID numbers.” A key additional change will see new taxpayer ID numbers expire after five years for the first time.

Written by usxcanada

8 December 2012 at 6:00 am

2012 Sept 30 – Kaiser

Mike Kaiser
What taxes taught me about the power of the asterisk
Globe and Mail (30 Sept 2012)


Essay by ill-advised “US person” in Canada who goes through hell to obtain Social Security number in order to enter second hell of filing tax paperwork.

Written by usxcanada

30 September 2012 at 6:00 am

2012 Sept 21 – Christianson

David Christianson
Taxing move could end “quiet disclosure”
Winnipeg Free Press (21 Sept 2012)


Comment is based on attendance at a recent presentation “put on by Terry Ritchie, whom I consider to be the best-informed adviser in Canada on such matters. … A harsh reality is the IRS is getting more sophisticated and aggressive in going after the billions in taxes that are unpaid by U.S. citizens.” Christianson seems to believe that the 31 August 2012 IRS guidelines in some sense signal the end of quiet disclosure.

Written by usxcanada

21 September 2012 at 6:00 am

2012 Sept 11 – UBS

UBS whistleblower gets $104M from IRS
CBCNews (11 Sept 2012)


The IRS announces payment of $104 million to a former Swiss banker who whistleblew. “The Canada Revenue Agency is also investigating how much undeclared income is being held in offshore bank accounts by those who owe on Canadian taxes.”

Written by usxcanada

11 September 2012 at 7:00 am