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Transfrontalière et internationale
Clarifiez vos obligations fiscales transfrontalières
<p>&Ecirc;tes-vous un r&eacute;sident canadien ayant d&eacute;m&eacute;nag&eacute; aux &Eacute;tats-Unis pour le travail? Cette situation est compliqu&eacute;e pour de nombreuses raisons, entre autres parce que les cons&eacute;quences fiscales peuvent &ecirc;tre particuli&egrave;rement ardues. Regardons de plus pr&egrave;s plusieurs sc&eacute;narios de r&eacute;sidence afin de clarifier vos obligations fiscales &mdash; au Canada ET aux &Eacute;tats-Unis.</p>
Mike Hayward 25 août 2015
Transfrontalière et internationale Services de conseils fiscaux
Reaching across borders
Introduced as part of the Patient Protection and Affordable Care Act in the U.S., the Net Investment Income Tax (NIIT) presents new challenges for all U.S. citizens living beyond America's borders.
21 mars 2014
Transfrontalière et internationale Services de conseils fiscaux
RESP and TFSA Accounts for U.S. Citizens
Recently, Canada and the U.S. reached an agreement providing that Canada will assist with the collection and reporting of information to the U.S. Internal Revenue Service (IRS) on U.S. persons living here in Canada in order to comply with the U.S. Foreign Account Tax Compliance Act (FATCA). See our February U.S. Tax Flash for details on the agreement.
25 févr. 2014
Transfrontalière et internationale Impôts indirects Services de conseils fiscaux
Commentaire budget fédéral 2014 «Sur la voie de l’équilibre: créer des emplois et des opportunités»
L’honorable Jim Flaherty, ministre des Finances, a déposé aujourd’hui le Plan d’action économique de 2014, un plan budgétaire qui confirme que le gouvernement est sur la bonne voie pour rétablir l’équilibre budgétaire en 2015, grâce à de nouvelles mesures qui créeront des emplois et offriront des possibilités dans un contexte économique mondial incertain et aucun nouvel impôt pour les familles et les entreprises canadiennes.
11 févr. 2014
Transfrontalière et internationale Services de conseils fiscaux
Canada and the U.S. Reach Agreement on Foreign Account Tax Compliance Act (FATCA)
The Canadian Department of Finance has announced that Canada and the United States have signed an intergovernmental agreement (the Agreement) regarding the U.S. Foreign Account Tax Compliance Act (FATCA).
10 févr. 2014
Transfrontalière et internationale Services de conseils fiscaux
Mandatory FBAR E-filing
The U.S. Foreign Bank and Financial Accounts form (FBAR) has garnered much attention in recent years due to the enormous potential penalties associated with filing the form late. The FBAR has also been a target of the IRS. In 2009, then Commissioner of the IRS, Douglas Shulman, stated, “If you are a U.S. individual holding overseas assets, you must report and pay your taxes or we will be increasingly focused on finding you.”
5 déc. 2013
Transfrontalière et internationale Services de conseils fiscaux
Snowbirds and the Closer Connection Exception
Fall is the time of year when Canadian snowbirds pack up and head south for the warmer winter in the U.S. Some limit their stay to a maximum of 182 days, under the mistaken belief that this will avoid being considered a resident of the U.S. for income tax purposes (and conveniently brings them home just in time for spring). Many do not realize that the U.S. residency rules for income tax purposes involve a much shorter time period.
Shelley Smith 5 déc. 2013
Transfrontalière et internationale Services de conseils fiscaux
New Foreign Property Reporting Requirements
Some recent changes to the foreign property reporting requirements for Canadian taxpayers can increase the reporting obligations on those who invest actively outside Canada.
19 sept. 2013
Transfrontalière et internationale Services de conseils fiscaux
U.S. Transfer Certificates: Unexpected Delays in Distributing Canadian Estates
Though much has been written in connection with the U.S. estate and gift tax regime and the varying effects on Canadians, the requirement to obtain transfer certificates from the Internal Revenue Service (IRS) is often overlooked or unanticipated.
23 août 2013
Transfrontalière et internationale Services de conseils fiscaux
U.S. Real Estate Issues
The U.S. real estate recovery is underway and approximately 40% of recent existing home sales have occurred in the southern United States.[1] Many Canadians have played a role in this recovery by purchasing U.S. property, either for personal use, rental use, or both. For these Canadians, there are several U.S. tax matters to consider, including obtaining an Individual Taxpayer Identification Number (ITIN), properly filing required U.S. tax returns, and applying for a withholding certificate.
23 août 2013
Transfrontalière et internationale Services de conseils fiscaux
New T1135 – Foreign Income Verification Statement
On June 25, 2013, Parliamentary Secretary Cathy McLeod announced the launch of a new T1135 – Foreign Income Verification Statement as part of the Government’s measures to crack down on international tax evasion and aggressive tax avoidance. The updated form will require additional details to be reported which may be time consuming and onerous.
8 juill. 2013
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