Tax Trends
IRS Issues Guidance on U.S. Estate and Gift Tax
As part of the 2017 Tax Cuts and Jobs Act (TCJA), P.L. 115-97, Congress almost doubled the…
Carryback of Post Mortem Charitable Donations – Timelines and Conditions
It is well understood that qualified donations made by an individual generate donation tax credits in the…
Understanding the Impact of GILTI
We continue to receive queries from advisors and clients who do not understand how the U.S. Global…
Post-Fairmont Rectification – A Small Measure of Guidance
Author: Henry Shew CPA, CA, TEP, CPA (Washington), MAcc Editors: Peter Weissman FCPA, FCA, TEP and Matthew…
ITIN Renewals
The IRS estimates that almost 2 million individual taxpayer identification numbers (ITINs) will expire as of December…
The Principal Residence Exemption – Some Quirks
Author: Marco Jotic CPA, CGA Editors: Peter Weissman FCPA, FCA, TEP and Matthew Cho CPA, CA, TEP…
IRS Issues Additional Guidance on Clarifying Controlled Foreign Corporation Ownership Rules
In prior U.S. Tax Tips we have discussed the increased complexity in the United States’ Controlled Foreign…
Report of Foreign Bank and Financial Accounts (FBAR) FinCEN Form 114
Extended Filing Deadline The requirement to file the U.S. Report of Foreign Bank and Financial Accounts (better…
Health Spending Accounts
Author: Peter Weissman FCPA, FCA, TEP Editor: Matthew Cho CPA, CA, TEP In 2008 we published a tax…
New IRS program: Relief Procedures for Certain Former Citizens
As was discussed in our last U.S. Tax Tip, the IRS had announced a number of new…
Cadesky Tax Books
STEP CANADA/CRA Roundtables
Trusts and International Tax Treaties
Taxation of Real Estate in Canada
Towards Greater Fairness in Taxation: A Model Taxpayer Charter
Taxation of Trusts and Estates: A Practitioner’s Guide 2024
Taxation at Death: A Practitioner’s Guide, 2021
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