U.S. Sales Tax – Update: The Streamlined Sales and Use Tax Agreement (SSUTA)

In light of the United States Supreme Court South Dakota v. Wayfair et al decision, 585 U.S.__(2018)   (see U.S. Tax…

The U.S. Repatriation Tax – IRS issues further guidance

On June 4, 2018 the IRS issued News Release IR-2018-131.  In this release the IRS address some…

New IRS Compliance Programs

On July 2nd, the IRS Large Business and International division (LB&I) announced five new additional compliance programs.  …

Wayfair, you’re just what I don’t need South Dakota v. Wayfair, Inc. et al Major Changes Coming for U.S. Sales Tax

As Canadian companies grow their business into the United States one area of planning that is often…

What is my U.S. taxable year (as it relates to certain Canadian corporations)?

The recently enacted U.S. Tax Cuts and Jobs Act introduced new IRC §965, “Treatment of Deferred Foreign…

IRS Provides Some Relief For U.S. Taxpayers Abroad in Meeting the Repatriation Tax Payment Deadlines

Yesterday, April 2, 2018, the IRS released Notice 2018-26, the long-awaited additional guidance related to the one-time…

Understanding U.S. Due Dates, Extensions and Payment Dates

The due date for a U.S. personal income tax return will depend on both the residence of…

Understanding the U.S. Days Counting Test and U.S. Tax Residency

In most countries an individual’s tax residency is determined by their residential ties, which considers one’s own…

IRS Announces the end of the Offshore Voluntary Disclosure Program though Streamlined is still around – for now

On March 13, 2018 the Internal Revenue Service announced (IR-2018-52) that it will close the 2014 Offshore…

The importance of E&P – Will you be paying the right amount of tax to the IRS?

An accurate determination of “earnings and profits” (E&P) of a foreign (i.e., Canadian) corporation is often an…

Cadesky Tax Books

STEP CANADA/CRA Roundtables

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Trusts and International Tax Treaties

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Taxation of Real Estate in Canada

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Towards Greater Fairness in Taxation: A Model Taxpayer Charter

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Taxation of Trusts and Estates: A Practitioner’s Guide 2024

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Taxation at Death: A Practitioner’s Guide, 2021

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