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During 2016, Mr. Robitaille received a $40,000 cheque from his wholly-owned corporation, and Mr. Robitaille intended this amount to be a management fee includable in his income.

Starting December 2026, the US will automatically register eligible young men for Selective Service using government data systems, eliminating the need for self-registration. For US citizens living abroad and their children, this administrative shift introduces significant implications regarding military draft obligations, particularly for dual citizens who may have never lived in the United States. Families are increasingly examining how this development intersects with broader considerations around citize

A new bill introduced by Senator Bernie Moreno (R-OH) has sparked debate and concern across the global US expat community.

Community. When you think of that word, what does it mean to you? I'm sure if I asked 100 people, I'd get 100 different answers. But if you look to the font of all wisdom...

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.

In 2004, I provided a technical review of employees profit sharing plans ("EPSPs") as part of a paper that I wrote for the Canadian Tax Foundation.

Our firm is filled with strong and creative US and Canadian tax practitioners who spend their days creating strategic solutions for clients who desire to invest their assets ...

In a previous blog, our firm discussed five key tax issues for Canadians that are planning to sell personally-owned US real estate.

Eleven months since the US released and effectuated historical tax reform (and eleven months of listening to the Canadian Department of Finance's standard speaking point stating that they will not respond to US tax reform in a knee-jerk fashion), ...

In Canada v. Craig, 2012 SCC 43, the Supreme Court of Canada modified the combination test for determining whether the restricted farm loss rules in section 31 of the Income Tax Act (the "Act") apply to farming losses.

This is one of two papers covering subsection 55(2) presented at the 2017 Canadian Tax Foundation (CTF) Prairies conference.

Our firm has written about the taxation of restrictive covenants many times before.

Well, it's that time of year when people start to wind down for the holidays and get ready to spend time with family. For me, I'm not immune to that.

As part of draft legislation released on July 27, 2018, the Department of Finance moved forward with new trust reporting rules that were announced in the 2018 Federal budget.

Every year, as June 15 rolls around, hundreds of thousands of Americans living abroad receive the same unwelcome reminder: it's time to file US taxes again.

The US Supreme Court's June 2026 decision upholding birthright citizenship has significant implications for American expatriates who hoped a policy change might release them from lifelong US tax obligations. For "accidental Americans" born in the US but living abroad with minimal connection to the country, the ruling confirms that citizenship—and its accompanying worldwide tax filing requirements, foreign account reporting, and estate tax exposure—remains an inescapable reality unless formally r

It is no surprise that the proposed legislation on subsection 55(2) released on July 31, 2015 was a hot-button topic at the Canadian Tax Foundation's 67th Annual Tax Conference last week in Montreal.