As the business world continues to expand globally, the U.S. and Canada remain great allies and trade partners. The Canadian market is an obvious avenue for expansion of U.S. companies, providing opportunities for U.S. executives to find themselves living north of the border. While culturally quite similar, there are some significant differences between the two countries of which potential U.S. expatriates should be aware. This article introduces the reader to personal income tax in Canada, highlighting some basic differences between the U.S. and Canadian tax systems. It also discusses the impact of those differences on tax planning. In addition, it will cover some requirements of individuals who are considered taxpayers of both countries. Finally, it will briefly discuss some tax and nontax consequences of giving up U.S. citizenship.

【書誌情報】

ページ数：9ページ

サイズ：A4

商品番号：HBSP-BH960

発行日：2019/3/15

登録日：2019/4/18