On December 15, 2025, the Government of Canada passed Bill C-3, An Act to amend the Citizenship Act, reforming the present Citizenship Act...

Section 56.4 of the Canadian Income Tax Act (the section that deals with restrictive convents) is now law given the enactment of Bill C-60 on June 26, 2013.

Providing such people with false hope is disappointing.

First of all, I want to make clear that I don't hate any of my brothers-in-law. However, it has occurred to me that the brother-in-law metaphor provides a fitting way to think about the recent political change and pending tax changes in Canada.

By 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.

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.

In a press conference on April 20, 2020, President Trump announced that his administration would be temporarily barring certain new immigrants

Until quite recently, Canadian citizens were able to submit renewal L-1 nonimmigrant visa petitions at US ports-of-entry.

The 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.

Our immigration practice group frequently receives inquiries from current and prospective clients regarding their options for family-based immigration to the US...

On March 13, after a years-long court battle, the Department of State announced it will be reducing the fee to renounce US citizenship.

Santa "Tax Man" (The Moodys Tax version adapted from "Santa Baby" – a song performed by American singer Eartha Kitt with Henri René and His Orchestra and originally released in 1953.

The COVID-19 molecular polymerase chain reaction (PCR) test, which is also called a "viral test," must be performed.

US citizens who live abroad, including Canada, need to be aware of a quirk of this year’s calendar that accomplishes the impossible – adding pressure and confusion to the FBAR filing process.

On 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...

A few weeks ago, we collectively breathed sighs of relief as many COVID-related travel bans and restrictions,

As Alberta looks to the future and re-energizing the provincial economy in the face of COVID-19 and the ongoing shocks to the oil and gas sector, immigration will be at the forefront.

US professionals keeping the partnership books may not realize the need to provide specialized tax reporting and financial information to Canadian partners.

On July 28, 2014, we published a blog that discussed a recent Canada Revenue Agency announcement at the 2014 Society of Trust and Estate Practitioners Roundtable.

At Moodys, our bench strengths are Canadian, US, and cross-border tax advisory services. We are a unique multi-disciplinary firm that employs both accountants and lawyers to arrive at optimal solutions for our clients.