by Olga | Sep 11, 2026 | Uncategorized
Isha Rana and Bradley Richard Thompson | September 10, 2026 Download PDF version On August 31, 2026, the United States Court of Appeals for the Federal Circuit issued two important decisions, Christensen v. United States and Estate of Bruyea v. United States, holding...
by Olga | Aug 31, 2026 | Uncategorized
Avi Guttman | August 31, 2026 Download PDF version For many Canadian and other non-U.S. sellers of U.S. real estate, one of the most frustrating aspects of the FIRPTA regime has not been the tax itself, but the wait. Under the Foreign Investment in Real Property Tax...
by Olga | Aug 27, 2026 | Tax Planning
Raphael Rutman | August 20, 2026 Download PDF version Few provisions of the Income Tax Act are capable of causing as much initial anxiety as Canada’s tax shelter rules. An uninitiated practitioner who begins with the definition of “tax shelter” in...
by Olga | May 27, 2026 | Uncategorized
David Altro | June 2, 2026 Selling a Florida condo, an Arizona vacation home or a New York rental as a Canadian? Before the closing wires hit your account, the IRS may already have 15 percent of the gross sale price. That is FIRPTA tax withholding, and almost...
by Olga | May 27, 2026 | Uncategorized
If you split your year between Toronto and Tampa, own a condo in Florida, hold US investments, or have children who became American citizens, your estate plan needs to clear two systems at once. Canada has no estate tax but does have deemed disposition at death. The...
