ARTICLE · 19 NOVEMBER 1997

Some Tax Issues For U.S. Citizens Resident In Canada

PwC Management Services LP

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PLEASE NOTE: THIS INFORMATION WAS ORIGINALLY SUBMITTED BY COOPERS & LYBRAND, CANADA

As the United States requires its citizens to file U.S. tax returns when residing abroad, special problems will be encountered by U.S. citizens who become resident in Canada. They will have to comply not only with Canadian tax requirements, but also with U.S. federal and possibly state taxes as well. While the two systems are not markedly different, there are many areas where they do not mesh, and situations can arise where different timing produces unexpected results. Consequently, United States citizens coming to Canada should seek professional advice in most situations. The following outlines a few of the more common problems:

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