ArticleThe Paradise Papers: A Slippery SlopeFor example, the traditional way of robbing a bank is to appear with guns, masks, and a get-away vehicle.CanadaTaxMoodys Private Client Law
PodcastEpisode 031 – Canadians Moving To The US: Tax & Non-Tax Considerations (Podcast)In our firm's latest podcast, Kenneth Keung and Kim G C Moody discuss a topic that has becoming very prevalent in the past few years: Canadians wanting to move to the U.S.GlobalTaxMoodys Private Client Law
ArticleDoes The Increased Fee For Renouncing US Citizenship Indicate A Change In Attitude Toward Expatriates?Uncle Sam just managed to dig out a quarter hiding in his couch. Or maybe his patience is just running thin with renouncers.United StatesTaxMoodys Private Client Law
ArticleCanadian Citizenship: Changes To The First-Generation LimitOn December 15, 2025, the Government of Canada passed Bill C-3, An Act to amend the Citizenship Act, reforming the present Citizenship Act...CanadaImmigrationMoodys Private Client Law
ArticlePresident Trump Expected To Temporarily Bar Immigration To The United States For Certain PersonsIn a press conference on April 20, 2020, President Trump announced that his administration would be temporarily barring certain new immigrantsCanadaImmigrationMoodys Private Client Law
ArticleThe EB-5 Attracts More Investors As USCIS Data Trends PositivelyThe latest data from USCIS is in, and suggests that the EB-5 Immigrant Investor Program is alive and growing healthier by the quarter.CanadaImmigrationMoodys Private Client Law
ArticleThe Inflation Reduction Act Of 2022On Sunday, August 7, 2022, the US Senate passed the Inflation Reduction Act of 2022 (H.R. 5376). The vote to pass the bill was strictly on party lines...CanadaTaxMoodys Private Client Law
ArticleCanadian Tax Free Savings Accounts – Canada Revenue Agency Audit ProjectAs we have previously written, the Canada Revenue Agency ("CRA") is aggressively reviewing certain Tax Free Savings Accounts ("TFSAs").CanadaTaxMoodys Private Client Law
ArticleUpdate On Extension Of US Tax Filing DeadlinesOn April 9, 2020, the IRS released Notice 2020-23, expanding on the relief previously provided in Notices 2020-17 and 2020-18. As discussed in our March 20, 2020 blogCanadaTaxMoodys Private Client Law
ArticleCRA Confirms US LLLPs And LLPs Are Indeed CorporationsAt the International Fiscal Association conference held in Montréal on May 26, 2016, the CRA orally announced its conclusion that US LLLPs and US LLPs would be classified as corporations for Canadian tax purposes.CanadaTaxMoodys Private Client Law
ArticleCOVID-19 Testing Requirement For Land Entries To CanadaAs has almost become a weekly segment for the Moodys Tax blog, the following addresses new COVID-related requirements for entry to Canada.CanadaCoronavirus (COVID-19)Moodys Private Client Law
ArticleExpansion Of Persons Admissible To Canada During PandemicToday, Immigration, Refugees and Citizenship Canada (IRCC) expanded the list of persons who are eligible to travel to Canada during the COVID-19 pandemic CanadaCoronavirus (COVID-19)Moodys Private Client Law
ArticleNew Canadian Travel RestrictionsToday, Prime Minister Justin Trudeau announced additional quarantine measures aimed at preventing the spread of COVID-19. These new rules significantly tighten up border control in response...CanadaCoronavirus (COVID-19)Moodys Private Client Law
ArticleCanada To Remove COVID-19 PCR Testing For Certain TravellersBy all accounts, recent data analysis indicates that this latest COVID-19 wave, which was largely driven by the Omicron variant, has peaked in Canada and case numbers have sharply declined.CanadaImmigrationMoodys Private Client Law
ArticleExpansion Of Persons Admissible To Canada During PandemicToday, Immigration, Refugees and Citizenship Canada (IRCC) expanded the list of persons who are eligible to travel to Canada during the COVID-19 pandemic CanadaImmigrationMoodys Private Client Law
ArticleHave You Ever Wondered How Much Your US Citizenship Is Costing You? Why Renouncing Could Save You Hundreds Of Thousands And Open New Doors For Financial Opportunities.The weeks and months leading up to June 15 are typically referred to as tax season for the more than eight million US citizens living abroad.CanadaImmigrationMoodys Private Client Law
ArticleUS Customs & Border Protection Rejecting L-1 RenewalsUntil quite recently, Canadian citizens were able to submit renewal L-1 nonimmigrant visa petitions at US ports-of-entry.CanadaImmigrationMoodys Private Client Law
ArticleCalm LeadershipThe past month or so – and in particular the last week – all of us have experienced some very wild changes, volatility and surprises. CanadaLaw Department PerformanceMoodys Private Client Law
ArticleAn Early Christmas Present For AgricultureThe second week of November holds a special place in my heart; harvest is generally done, calves are being shipped and the Canadian Finals Rodeo and Farmfair descends upon Edmonton. CanadaReal Estate and ConstructionMoodys Private Client Law