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Kim Moody speaks with Danielle Smith of QR77 on the recent roll back of small business tax changes that will potentially hurt small business creation

Almost a year ago, I wrote about a piece of draft legislation – subsection 104(13.4) – that was introduced as part of the proposals to eliminate graduated rate taxation for Canadian resident testamentary trusts.

This webinar will outline the US citizenship renunciation process and help you understand what information you need to gather from every existing, new, or prospective client before it's too late.

To the relief of many seeking temporary employment in the US, US employers, vital critical infrastructure-related industries, immigration advocates, and immigration lawyers, ...

In what is likely one of the least controversial court decisions in the news lately, on June 24, 2022, the United States District Court for the Northern District of California in Behring Regional Center LLC v. Mayorkas ordered...

Have you heard the rumours? According to reports in several media outlets, Prime Minister Trudeau is preparing to loosen quarantine requirements for fully vaccinated travellers.

In the continued effort to prevent the spread of COVID-19, the Government of Canada has announced that as of tomorrow, November 21, 2020, all travellers entering Canada as their final destination

Are we about to see the long-standing sacred cow of Canadian tax – the Canadian principal residence exemption – be significantly modified?

Canada and the U.S. executed a model 1 intergovernmental agreement which relieved Canadian financial institutions from many onerous obligations under FATCA.

If you have been paying any attention to the news recently, you are keenly aware of the controversial decisions made by the United States Supreme Court.

In an unexpected change to long-standing policy, on September 1, 2025, the U.S. Consulates in Canada will no longer waive visa appointment attendance for dependent children under the age of 14.

With case numbers continuing to fall and vaccination rates climbing, the Canadian government announced measures that would significantly ease restrictions for US citizens traveling to Canada.

As discussed in our June 28, 2012 blog, the Internal Revenue Service ("IRS") previously announced new procedures that will enable non-resident US taxpayers who demonstrate "low compliance risk" to bring unfiled tax returns and related tax reporting obligations current and avoid potentially ruinous penalties.

Today, I'm pleased to share with you a letter that the Department of Finance just released to the Joint Committee, STEP, and CALU.

The Canada Revenue Agency has been auditing taxpayers who have attempted to shift the taxation of their income away from their "home" province to a lower tax rate province.

The Supreme Court of Canada's 2016 and 2022 decisions in the Fairmont Hotels and Collins Family Trust cases respectively have substantially reduced the availability to residents of...

With a new year and a new semester just around the corner, many Canadians will be preparing to cross the border to pursue their studies in the U.S. as F-1 students.