Cross-Border Tax and Estate Planning (On-Demand)

Course Description

Canada and US tax and estate planning for dual citizens or green card holders residing in Canada; Real estate investment tax issues including US estate and income tax, and FIRPTA withholding tax; Canadian departure tax upon emigration; Treaty benefit available to Canadian death tax and US estate tax; foreign investment tax issues related to the PFIC and CFC income reporting; cross-border trust matters.

Syllabus

1. Introduction to Residency for tax purposes.
2. US income, estate, and gift tax
3. US real property investment tax matters
4. Canadian departure tax
5. Canadian death tax and US estate tax
6. Canadian trust with US grantor or beneficiary
7. Cross-border tax return filing and information disclosure

Instructor

Cooper Xu