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Altro LLP

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Article
New Registration Affecting Canadian Snowbirds In U.S.
There have been several changes in US immigration policy under the new Trump administration, including changes to filing and registrations that affect Canadian snowbirds vacationing in the United States.
CanadaImmigration
Altro LLP
Article
U.S. Estate Tax Planning For Canadians Under The One Big Beautiful Bill Act
The recently passed One Big Beautiful Bill Act brings major changes to the U.S. tax system and some of those changes create important estate planning opportunities for Canadians who own property or investments in the United States.
CanadaFamily and Matrimonial
Altro LLP

Article

Eight Years Later: The Most Important U.S. Tax Changes Since 2018

The U.S. tax landscape has undergone dramatic transformation since the Tax Cuts and Jobs Act of 2018, with evolving rules, expiring provisions, and major legislation during President Trump's second term. This analysis examines the six most significant tax developments of the past eight years, from historic estate tax exemption increases to the growing importance of international taxation, and explores what these changes mean for taxpayers, advisors, and business owners navigating today's more stable but sti

United StatesTax

Altro LLP

New Rules Replace The GILTI — Applicable 2026

President Trump's Tax Cuts and Jobs Act in 2017 was the largest tax reform in the United States since 1986. Part of this reform were new rules applicable to controlled foreign corporations (CFC) earning so-called "global intangible low tax income" or "GILTI".

Section 2801 And The New Form 708 – How The IRS Will Now Be Scrutinizing US Expats And Their Families

Canada is home to well over one million US citizens, as well as many US Green Card holders. For varying reasons, many such dual citizens or Green Card holders who intend to remain in Canada...

When Everything Starts Looking Like A Tax Shelter… See Your Therapist Or Re-read Driedger

Canadian tax shelter rules often appear to capture ordinary commercial transactions when read mechanically, but proper legal interpretation reveals they target a specific problem...

Before December 31: A Cross-Border Estate Planning Check-Up For Canadian Families

Canadian families with U.S. connections face unique estate planning challenges that require regular review. This comprehensive guide examines eight critical areas—from wills and powers of attorney to cross-border trusts and reporting obligations—that warrant attention before year-end, particularly when family circumstances, asset values, or residency status have changed.

CanadaFamily and Matrimonial

FIRPTA Withholding Certificate Processing Times Are Finally Improving

For Canadian and other non-U.S. sellers of U.S. real estate, the FIRPTA withholding regime has historically meant waiting months or even years to recover excess tax withholdings. Recent improvements in IRS processing times are making Form 8288-B withholding certificate applications an increasingly effective tool for accelerating the return of substantial funds.

United StatesTax

FIRPTA Tax Withholding Explained: What Canadian Sellers Of US Real Estate Need To Know

Selling a Florida condo, an Arizona vacation home or a New York rental as a Canadian? Before the closing wires hit your account, the IRS may already have 15 percent of the gross sale price.

United StatesTax

Ontario Probate: A Step-by-Step Guide For Executors (Including Estates With US Property)

Ontario probate requires court certification, estate administration tax of up to 1.5%, and careful navigation of cross-border rules when US property is involved. Executors face strict timelines, fiduciary duties, and potential personal liability, while proper planning through multiple wills and beneficiary designations can significantly reduce both costs and delays.

CanadaFamily and Matrimonial

Canada-US Estate Planning: A Complete Guide For Snowbirds And Cross-Border Families

Canadians who own US property, hold American investments, or have family members with US citizenship face a complex web of estate tax obligations spanning two countries. Without proper coordination, your heirs could face double taxation, frozen assets during lengthy Florida probate proceedings, or unexpected tax bills that consume a significant portion of their inheritance.

CanadaFamily and Matrimonial

Canadians Moving To Florida: A Legal, Tax & Immigration Checklist For 2026

Canadians considering a permanent move to Florida face a complex web of tax, immigration, and legal requirements that go far beyond simply changing addresses. Understanding the proper sequence of steps—from managing Canadian departure tax and securing the right US visa to structuring Florida real estate ownership and establishing compliant estate planning documents—can mean the difference between a smooth transition and costly mistakes that take years to unwind.

Tax Issues For Americans Moving To Canada: A Cross-Border Planning Guide

US citizens moving to Canada face unique tax challenges as they remain subject to IRS obligations while becoming Canadian tax residents. From TFSA reporting traps and PFIC complications to estate planning with non-citizen spouses, understanding the cross-border implications before relocating can prevent costly compliance failures and optimize your dual-country tax position.

IRS Tax Reporting For Canadians: Which US Forms You Need And When

Canadians with US property, rental income, or extended winter stays face specific IRS reporting requirements that go far beyond simple tax residency rules. Understanding which forms to file, when to file them, and how FIRPTA withholding, the Substantial Presence Test, and cross-border tax credits interact can mean the difference between routine compliance and costly penalties.

The Federal Circuit Gets The NIIT Treaty Cases Wrong

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GlobalMedia, Telecoms, IT, Entertainment

Showing 1–15 of 15 results

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