It is important as a Canadian to recognize and understand your potential exposure to U.S. estate tax. This article is intended for Canadian resident individuals living in Canada who are not U.S. citizens or U.S. domiliciaries for U.S. estate tax purposes...

If you are someone who’s thinking about potentially exiting the U.S. tax system, this article provides some general information regarding the U.S. tax rules that apply when you exit after June 17, 2008, and some of the non-tax considerations as well.

There is often a disparity between the U.S. and Canadian income tax laws which may affect the effectiveness of certain tax planning strategies. Therefore, it is important that each country’s tax laws be considered when determining whether a particular...