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Searching Content indexed under Inheritance Tax by Moodys Gartner Tax Law LLP ordered by Published Date Descending.
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The Top Ten US Tax Reform Changes That Will Impact Everyday Canadians
We needed to catch our breath before we could write about the Tax Cuts and Jobs Act of 2017-2018 (interchangeably, "TCJA" or "Act"), the massive tax reform bill that President Trump signed into law...
Canada
19 Jan 2018
2
Canadians Owning U.S. Vacation Property After 2018 U.S. Estate Tax Changes
By now most Canadians are aware that the 2017 U.S. tax reform bill increased the estate tax basic exclusion amount under IRC 2010(c)(3) from US $5m (US $5.49m for 2017) to US $10m ...
Canada
18 Jan 2018
3
Renouncing Your US Citizenship: Is Divorcing Uncle Sam Right For You?
The billionaire co-founder of Facebook, the only American member of Monty Python, a Civil Rights Leader with a Ph.D. from Harvard, the founder of Carnival Cruise Lines and owner of the Miami Heat NBA franchise, . . .
Canada
14 Mar 2017
4
Canadian Decedents With US Real Estate
On July 31, 2015, the United States' Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 added new Code sections 1014(f) and 6035. On March 2, 2016, the IRS released related regulations.
Canada
3 Jun 2016
5
Twelve Canada-US Tax Tips For 2016
By now the 2015 holiday season is a distant memory, as are most of those well-meaning 2016 resolutions. For those individuals with both Canada and US tax issues, tax filing season is a few months away.
Canada
2 Feb 2016
6
US Citizenship Renunciation – Inheritance Tax Proposal Update
In September 2015, the IRS issued proposed regulations to section 2801 of the Internal Revenue Code that would introduce a steep tax for US citizens who receive property from certain persons who renounced their US citizenship and are considered "covered expatriates".
United States
14 Dec 2015
7
US Citizenship Renunciation Could Mean A Steep Inheritance Tax
Renouncing US citizenship or giving up one's long-held green card does not necessarily mean forever severing all ties with the US.
Canada
5 Nov 2015
8
Tax And AC/DC
Those of you who know me well will know that my first career choice was to be a music teacher. I studied and played music classically well into my teens.
Canada
22 Sep 2015
9
Renouncing Your U.S. Citizenship: Is Divorcing Uncle Sam Right For You?
Why would a country with a seven to ten year wait list to acquire citizenship have so many citizens headed for the exit?
Canada
12 May 2015
10
The 2014 Federal Budget – Our Tax "Free" Comments
Today, Finance Minister James Flaherty delivered his 10th Federal Budget.
Canada
12 Feb 2014
11
Carefully Consider US Tax Effects Of Canadian "Prescribed-Rate Loan" Strategy
On October 1, 2013 the "prescribed rate" in Canada is set to rise from one percent to two percent and, predictably, taxpayers and advisors are feverishly working to execute prescribed-rate loans between related parties to take advantage of this popular income splitting strategy before the prescribed rate doubles.
Canada
12 Sep 2013
12
Proposed Changes To The Taxation Of Canadian Testamentary Trusts
In the 2013 Federal Budget, the Department of Finance announced that the Canadian government would review how testamentary trusts are taxed and would release a consultation paper at a later date.
Canada
13 Jun 2013
13
Beware Of The US "Snowbird Visa TAX BOMB!"
The current immigration bill pending before the US Congress contains provisions that will make it easier for Canadians and retirees to obtain non-immigrant status in the US.
Canada
16 May 2013
14
Stop! Know The Changes In US Tax Law Before Purchasing That US Vacation Property
By now it is difficult to find a Canadian who has not heard of the buying opportunity in US vacation homes.
Canada
14 Mar 2013
15
Fair Market Value Transfers Of Property To Trusts - The Federal Court Of Appeal Decision Of Sommerer
Canadian tax practitioners often recommend the use of "inter vivos" trusts in tax and estate planning for private clients.
Canada
24 Jul 2012
16
New Life For Law That Would Cause Loss Of Passport For Unpaid U.S. Taxes
On April 24, 2012 the U.S. Senate approved an amendment to a bill that would cause U.S. taxpayers to lose their passport if they owe more than $50,000 in U.S. taxes.
Canada
31 May 2012
17
The Story Of The Cow, The Pipeline And Macdonald (Regarding The Taxpayer’s Victory Involving Subsection 84(2) And The GAAR)
Post-mortem planning to avoid long-term double taxation for shareholders of private corporations is a fundamental planning objective.
Canada
1 May 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
19
Roy Berg Speaking Engagement On FBAR Requirements At The International Tax Conference In New York City
On March 22, 2012 I had the privilege of speaking at the Eighth Annual International Estate Planning Institute in New York City.
Canada
26 Apr 2012
20
A Mild RRSP Season — Except For The Advantage Rules
RRSPs are an extremely popular investment vehicle for Canadians.
Canada
21 Mar 2012
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