This bulletin follows our previous update on evolving U.S. tax reform, which highlighted the competing House and Senate proposals, particularly the introduction and scope of proposed Section 899 targeting "unfair foreign...more
7/21/2025
/ Base Erosion and Anti-Abuse Tax (BEAT) ,
Corporate Taxes ,
EBITDA ,
Estate Tax ,
Foreign Derived Intangible Income (FDII) ,
GILTI tax ,
International Tax Issues ,
New Legislation ,
One Big Beautiful Bill Act ,
Opportunity Zones ,
Qualified Business Income ,
SALT ,
Tax Cuts and Jobs Act ,
Tax Deductions ,
Tax Legislation ,
Tax Planning ,
Tax Reform
Canadians who emigrate to the United States or elsewhere face many decisions and considerations associated with departure, but careful tax planning should not be an afterthought. When an individual ceases to be resident in...more
2/4/2025
/ Canada ,
Estate Planning ,
Foreign Investment ,
Income Taxes ,
International Tax Issues ,
Partnerships ,
Property Owners ,
Real Estate Investments ,
Real Estate Transactions ,
Tax Liability ,
Tax Planning