In-Depth Articles

• Presentation - Canada-U.S. Tax Planning for Individuals: Selected Tax Issues
  by Michael Cadesky, FCA, FTIHK, TEP
  May 1, 2014
  
  Canadian tax system, Canadian persons with U.S. beneficiaries, U.S. persons with Canadian beneficiaries, Canadians holding U.S. situs assets, U.S. persons holding Canadian assets, Canadians moving to U.S., U.S. persons moving to Canada, U.S. citizens living in Canada
  
  
• Common Tax Mistakes in Estate Planning
  by Michael Cadesky, FCA, FTIHK, TEP
  January 9, 2013
  
  This chapter deals with the most common tax planning mistakes made in an estate planning context. The list is not exhaustive, and the selection of the particular topics is subjective. However, based on the experience of the author, these mistakes are both common and easily prevented.
  
  
• New Foreign Reporting Requirements For U.S. Taxpayers Living Abroad
  by Dean Smith, PhD, CFP, TEP, CPA, CA
  February 20, 2012
  
  Effective with the 2011 tax filings, U.S. taxpayers (citizens, green card holders or residents) who have foreign financial assets have an increased compliance burden thanks to the Foreign Account Compliance Tax Act ("FACTA").
  
  
• Repatriating Profits from Latin America
  by F. Howard Henry, Partner, Thompson Henry & Associates
  August 15, 2011
  
  Overviews U.S. profit repatriation from in-bound corporate tax structures in Latin America countries; particularly, tax planning strategies for Brazil & Colombia in-bound structures.
  
  
• LATAM Focus on Barbados
  by F. Howard Henry, Partner, Thompson Henry & Associates
  April 2011
  
  Reviews Barbados as stable, safe jurisdiction for Latin American high net-worth individuals seeking safer wealth preservation.
  
  
• Caribbean Tax Treaty Networks
  by F. Howard Henry & Tyson W. Thompson, Partners, Thompson Henry & Associates
  July 1, 2007
  
  A number of Caribbean island jurisdictions offer tax planning opportunities to investors and businesses from North America, Europe and Far East. The opportunities arise in
  
  
• Amendments to Canadian Taxation of Non-Resident Trusts
  by Michael Cadesky, FCA and Grace Chow, CA
  June 13, 2003
  
  Published by STEP Worldwide in Trust Quarterly Review.
  
  
• Planned Giving: Creative Solutions to Estate Taxation Issues
  by Larry Frostiak, CA, CFP, TEP and DeWayne Osborn, CGA, CFP
  December 3, 2003
  
  Discusses charitable giving through the use of a private foundation. The article appears in the CGA magazine.
  
  
• Canadian Tax Foundation: Selected Proposed Amendments (December 20, 2002)
  by Howard L. Wasserman, BBA, CA
  November 5, 2003
  
  The Department of Finance released draft legislation and explanatory notes on December 20, 2002. The draft legislation was detailed and covered a number of different topics. The article focuses on proposed amendments.
  
  
• Stock Options (Canadian Tax Foundation - 2001)
  by Howard L. Wasserman, BBA, CA, TEP, CFP
  April 1, 2002
  
  This paper concerns the new rules relating to stock options. It discusses the various provisions of the new rules and looks at some of the planning opportunities that exist with these new rules.
  
  
• Amendments to Canadian Taxation of Non-Resident Trusts
  by Michael Cadesky, FCA and Grace Chow, CA
  November 13, 2001
  
  Prepared for The Canadian Tax Foundation 2001 Annual Conference