Canadian Tax

For US citizens living abroad, paying tax in your country of residence does not necessarily mean you are finished paying tax. Two recent US court decisions have delivered a stark reminder of that reality. On August 31, 2026, the US Court of Appeals for the Federal Circuit ruled in Estate of Bruyea v. United States…

The following blog was written by our Summer Student, Dummie Abdul. Before I joined Moodys Private Client as a 2L (the second year of a three-year Juris Doctor [JD] program) summer student, my only familiarity with Immigration Law was a basic understanding of practice areas such as family sponsorship, refugee protection, and asylum procedures. What…

For many Americans with Canadian roots, Bill C-3 represents an extraordinary opportunity. The new legislation expands access to Canadian citizenship by descent, allowing many individuals with Canadian parents, grandparents, and even more distant Canadian ancestors to claim Canadian citizenship where previous rules prevented them from doing so. The legislation removes Canada’s former “first-generation limit” that…

On June 30, 2026, the US Supreme Court upheld birthright citizenship, rejecting President Donald Trump’s attempt to restrict automatic citizenship for children born in the United States to parents who were undocumented or in the country temporarily. The decision reaffirmed the long-standing interpretation that nearly all individuals born on US soil are US citizens at…

Senator Elizabeth Warren (D-MA) has reintroduced legislation aimed at imposing new taxes on America’s wealthiest households. This proposed Ultra-Millionaire Tax Act (“UMT Act”) (similar to the first bill she introduced in 2021) would impose a 2% annual tax on the net worth of households and trusts exceeding $50 million, along with an additional 1% tax…

In December 2026, a massive shift in US policy will take effect: eligible young men will be automatically registered for Selective Service. The Selective Service System is an independent US government agency responsible for maintaining a database of individuals who could be called upon in the event of a national military draft. While a draft…

On December 15, 2025, the Government of Canada passed Bill C-3, An Act to amend the Citizenship Act, reforming the present Citizenship Act to change the first-generation limit on citizenship by descent. Before Bill C-3, Canadian citizenship by descent was limited to the first generation born outside Canada. Now, those previously impacted by this limit…

Will Lowered Renunciation Fees Lengthen Wait Times? Yes! On March 13, after a years-long court battle, the Department of State announced it will be reducing the fee to renounce US citizenship. The Department originally notified the court hearing the lawsuit of their “intent” to lower the fee on January 6, 2023, but never finalized the…

If you had to guess, what do you think the following individuals have in common? The billionaire co-founder of Facebook, Eduardo Saverin; the only American member of Monty Python, Terry Gilliam; Former Prime Minister of the United Kingdom, Boris Johnson; Director of “The Maltese Falcon” and “The Treasure of the Sierra Madre,” John Huston; Founder…

Every year, as June 15 rolls around, hundreds of thousands of Americans living abroad receive the same unwelcome reminder: it’s time to file US taxes again. For many, it’s not just a box to check off. It’s a stressful, expensive, and often overwhelming process. Tracking down foreign account statements, converting currency, understanding complex US and…

A new bill introduced by Senator Bernie Moreno (R-OH) has sparked debate and concern across the global US expat community. His proposal? Eliminate the legal recognition of dual citizenship in the United States. Under the proposed legislation, anyone holding US citizenship and another nationality would have just one year to choose: forfeit their foreign nationality…

A massive shift is taking place among US citizens living abroad: nearly half are now considering renouncing their US citizenship. According to a 2025 survey by an international tax consultancy, the percentage of overseas Americans considering renunciation has surged from 30% to 49% between 2024 and 2025. While headlines often focus on politics, the real…

If you were to only pay attention to the news, you’d think no Canadians were currently looking to move to the US. We’ve got Trump and Carney in diplomatic fisticuffs and US Immigration and Customs Enforcement with boots on the ground in many major US cities. So, why is the E-2 still a safe bet…

Well, if you were expecting a big tax change budget, you’ll be disappointed. But if you’re a fan of big government spending shrouded around the use of the phrase “investments” vs using the plain language of “spending”, then this is the budget for you. In addition, if you believe huge government intervention into the economy…

In an unexpected change to long-standing policy, on September 1, 2025, the U.S. Consulates in Canada will no longer waive visa appointment attendance for dependent children under the age of 14. Traditionally, only adult applicants aged 80 or younger and dependent children aged 14 or older were required to attend E-2 visa appointments. If E-2S…