U.S. Citizens in Canada InfoShop

Documents

 
Agreement between the Government of the United States of America and the Government of Canada to Improve international tax compliance through enhanced exchange of information under the Convention Between the United States of America and Canada with respect to taxes on income and on capital  (announced 5 Feb 2014)  47 p.  [ Intergovernmental agreement on FATCA ]

American expatriation guide: how to divorce the U.S. government  Casey Research  (c1998-2010)

Canada. Dept. of Finance.  Explanatory notes — Canada–United States enhanced tax information exchange agreement  (Feb 2014)  7 p.

Canada. Dept. of Finance.  Legislative proposals relating to the Canada–United States enhanced tax information exchange agreement  (Feb 2014)  35 p.  [ Draft of legislation to implement FATCA in Canada ]

Caroline D. Cirolao.  Assessment and collection of the FBAR penalty  (10 Apr 2013)  33 p.

Don Davies.  Getting results: Response from Minister Flaherty re United States taxation of Canadian citizens  (17 Nov 2011)

Jim Flaherty.  [Text of Minister of Finance letter sent to major U.S. newspapers]  (16 Sept 2011)

Foreign Account Tax Compliance Act (FATCA) — Comment Letter to IRS and Responses  Deloitte

Gudeon & McFadden.  Giving Up US Citizenship: Is It Right for You?  (updated 12 June 2012)

Gudeon & McFadden.  US Citizenship — Having It, Getting It, Giving it Up  (updated 12 June 2012)

Russ Hunt.  A report on the November 28 [2011] meeting at d’Avray Hall [Fredericton NB]

David Jacobson.  U.S.-Canada relations: issues and opportunities  [Ambassador Jacobson’s remarks to the Canadian Club]  (18 Oct 2011)

Megan Leslie (NDP Halifax)  House of Commons — Comment on Halifax meeting for US-Canada dual citizens  (27 Feb 2012 17:55)

Patrick W. Martin.  The 2013 GAO report of the IRS Offshore Voluntary Disclosure Program  (10 Jan 2014)  25 p.

Patrick W. Martin.  “Accidental Americans” — Rush to Renounce U.S. Citizenship to Avoid the Ugly U.S. Tax Web  (12 Dec 2013)  11 p.

Patrick W. Martin.  Tax simplification: the need for consistent tax treatment of all individuals (citizens, lawful permanent residents and non-citizens regardless of immigration status) residing overseas, including the repeal of U.S. citizenship based taxation  (Sept 2013)  13 p.

Elizabeth May.  [Letter to Stephen Harper]  (12 Sept 2011)

NDP British Columbia Caucus.  14 Oct 2011 letter re: United States IRS; Enforcement policy against dual Canadian-US citizens

NDP Position on the US Foreign Account Tax Compliance Act (FATCA)  Denise Savoie — NDP Member of Parliament, Victoria

Andy Sundberg.  The Evolution of U.S. Citizenship Law Since 1789  (Feb 2012)  27 p.

TD Bank Group. Tax Services.  Comments of TD Bank Group (“TD”) Regarding The Foreign Account Tax Compliance Act Provisions in the Hiring Incentives to Restore Employment Act of 2010  (4 April 2011)  11 p.

United States. Bureau of Consular Affairs.  Private American Citizens Residing Abroad  (July 1999)  “Americans registered abroad by post [U.S. embassy or U.S. consulate]”

United States. Citizenship and Immigration Services.  Service Law Books — Interpretations — United States Citizenship

United States. Congress. Joint Committee on Taxation.  Issues presented by proposals to modify the tax treatment of expatriation  (1 June 1995)  ix, 143, A4, B9, C17, D2, E7, F3, G110, H39 p.

United States. Congress. Joint Committee on Taxation.  Review of the present-law tax and immigration treatment of relinquishment of citizenship and termination of long-term residency  (Feb 2003)  [4], iii, 220 p.  [Note: Link will download pdf 1 of 13 only; final digit in url must be altered to obtain each of the 13 parts]

United States. Congress. Joint Committee on Taxation.  Technical Explanation of H.R. 6081, The “Heroes Earnings Assistance and Relief Tax Act of 2008,” as scheduled for consideration by the House of Representatives on May 20, 2008  (20 May 2008)

United States. Dept. of State.  Foreign Affairs Manual — 7 FAM 1200 Loss and Restoration of U.S. Citizenship

United States. Dept. of State.  Schedule of Fees for Consular Services, Department of State and Overseas Embassies and Consulates  (2 Feb 2012)

United States. Dept. of the Treasury. Office of Tax Policy. Income tax compliance by U.S. citizens and by U.S. lawful permanent residents residing outside the United States and related issues  (May 1998)  v, 47 p.

United States. General Accounting Office.  IRS activities to increase compliance of overseas taxpayers  (May 1993)  34 p.

United States. General Accounting Office.  Tax-motivated expatriation: enforcement of IRS and Immigration Act provisions  (1 May 2000)  17 p.

United States. Government Accountability Office.  Foreign Account Reporting Requirements: IRS Needs to Further Develop Risk, Compliance, and Cost Plans  (16 Apr 2012)  i, 20 p.

United States. Government Accountability Office.  Offshore Tax Evasion: IRS Has Collected Billions of Dollars, but May Be Missing Continued Evasion  (March 2013)  iv, 65 p.

United States. Government Accountability Office.  Potential for using passport issuance to increase collection of unpaid taxes  (Mar 2011)  i, 22 p.

United States. Internal Revenue Service.  Expatriation tax  (15 Dec 2011)

United States. Internal Revenue Service.  Guidance for Expatriates Under Section 877A — Notice 2009-85  (9 Nov 2009)

United States. Internal Revenue Service.  Information for U.S. citizens or dual citizens residing outside the U.S.  (7 Dec 2011)

United States. Internal Revenue Service.  New Filing Compliance Procedures for Non-Resident U.S. Taxpayers  (26 June 2012)

United States. Internal Revenue Service.  Revised Timeline and Other Guidance Regarding the Implementation of FATCA: Notice 2013-43  (July 2013)

Richard B. Wales.  US Law Relating to Dual Citizenship  (3 Jan 2011)

John C. Yoo.  Survey of the law of expatriation: memorandum opinion for the Solicitor General  U.S. Dept. of Justice, Office of Legal Counsel  (12 June 2002)

 
[ Last update 10 Apr 2014 ]
 

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Written by usxcanada

1 January 2012 at 12:00 pm