Search
Searching Content indexed under Tax Authorities by Moodys Gartner Tax Law LLP ordered by Published Date Descending.
Links to Result pages
 
1  
 
Title
Country
Organisation
Author
Date
1
Frozen Bank Accounts Of US Citizens In Europe – What Does It Mean For Canada
French and British banks are looking for ways to comply with a 2010 US law known as the Foreign Account Tax Compliance Act
Canada
9 Sep 2019
2
Case Notes For July, 2019
Section 116 of the Act provides rules that protect the Canadian government's ability to collect tax on capital gains on a disposition of "taxable Canadian property".
Canada
11 Jul 2019
3
2019 STEP Canada CRA Roundtable
On Friday June 7, 2019, the Canada Revenue Agency ("CRA") Roundtable of the annual STEP Canada National Conference was held.
Canada
11 Jul 2019
4
"Mummy, Am I An American?" A Tax Nightmare, In One Act
Figuring out whether you are an American citizen can bring with it some incredibly complex and onerous tax surprises.
United States
28 May 2019
5
Baby, There's High Tax Rates Outside
I really can't stay (but baby there's high tax rates outside).
Canada
27 Dec 2018
6
Meeting Your US Filing Obligations In 6 Steps:
Are you a US citizen living abroad? Did you know that the US taxes on both citizenship and residency? If you're a US citizen, you are required to file yearly tax returns with the IRS – even if you don't live on US soil.
Canada
21 Jul 2017
7
Are You A US Citizen With An Australian Mortgage? Beware Of A Potentially Nasty Tax Surprise!
US citizens residing outside the United States may find that they owe US tax when they've borrowed local currency to finance a primary residence
United States
10 Jul 2017
8
New Individual Tax Identification Renewal Rules
The IRS started to accept 2016 individual tax returns on January 23, 2017. A nonresident alien individual must renew his or her Individual Taxpayer Identification Number (ITIN) in order to file...
Canada
5 Jun 2017
9
Federal Budget 2017 - Proposed Amendments To Taxation Of Work In Progress ("WIP") For Professionals
The 2017 Federal Budget contains a proposal to repeal section 34 of the Income Tax Act (the "Act").
Canada
5 Jun 2017
10
FATCA In Canada: The "Cure" For A U.S. Place Of Birth
This paper provides analysis of one of the foundational elements of the Foreign Account Tax Compliance Act (FATCA) and various intergovernmental agreements (IGAs)...
Canada
4 Nov 2015
11
Canadian Challenge To FATCA
In its 2015 budget, the federal government announced a commitment to implement the OECD's common reporting standards starting in July 2017 and reaffirmed Canada's commitment to introduce draft legislation in 2015.
Canada
4 Nov 2015
12
US Proposes Relief For Some Who Renounce US Citizenship: Is FATCA A Motivating Factor?
On February 2, 2015 the Obama Administration acknowledged the plight of certain US citizens residing abroad and proposed limited relief.
Canada
12 Feb 2015
13
FATCA In Canada: Is The Intergovernmental Agreement A "Good Deal?"
I was called to testify regarding Canada’s legislation that implements the IGA between the US and Canada concerning the Foreign Account Tax Compliance Act.
Canada
28 May 2014
14
Canadian SnowBirds Beware! 2014 Border Crossing Rules Increase Stakes For "Day Count"
Virtually all Canadian snowbirds know they must keep track of how many days they are in the US and outside of Canada because "bad" tax and non-tax surprises await those who are in or out of either country too long.
Canada
26 Nov 2013
15
IRS Hates Quiet Disclosures And They Really Mean It
The US Government Accountability Office recently released a report that encouraged the Internal Revenue Service to seek out off-shore filers who have circumvented the IRS’s recent Voluntary Disclosure programs in favor of "quiet disclosure."
Canada
7 Jun 2013
16
Do Not Get Out Of IRS’s Tax Amnesty Programs Without Knowing The Facts
In light of the IRS’s new streamlined procedure for bringing the delinquent tax returns of US persons current, many taxpayers who are currently in the 2009 Offshore Voluntary Disclosure Program (OVDP) or 2011 Offshore Voluntary Disclosure Initiative (OVDI) are considering opting out of these amnesty programs in the hope of filing under the new procedure.
Canada
8 Oct 2012
17
IRS Says FBAR Penalties Not Collectible Under Canada-US Treaty?
Does the Canada-United States Tax Convention (the "Treaty") require the Canadian government to assist the US government in collecting penalties for failure to file the Foreign Bank Account Report ("FBAR")?
Canada
23 Aug 2012
18
IRS Takes Steps To Fulfill Flaherty’s Promise Of Relief For Canadian Residents Who Have Not Filed US Tax Returns
On January 9, 2012 the Internal Revenue Service ("IRS") issued a statement that contains two very important announcements for Canadian residents who have US tax and filing obligations:
Canada
30 Apr 2012
Links to Result pages
 
1