Learn which assets may be considered U.S.-situs property for Canadian residents, including U.S. real estate and shares of U.S. corporations, and why identifying these assets is an essential first step in U.S. estate tax planning
The Federal Circuit’s Bruyea decision confirms that Canadian income tax cannot be credited against U.S. Net Investment Income Tax (NIIT), with important implications for U.S. citizens residing in Canada.
Canadian residents who own U.S. property or investments may be exposed to U.S. estate tax, even if they have never lived in the United States. Learn how U.S.-situs assets, treaty relief, and filing requirements can affect cross-border estate planning.
Canadians relocate to the United States for a range of reasons, including career opportunities, business expansion, family considerations, education, or…
There has been an increasing trend of U.S. persons relocating to other countries in recent years due to a variety…
There is a fundamental difference between being taxed by the United States as its tax resident and merely investing in…
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