My_question_is: Applicable to Another Jurisdiction or
Multi-jurisdictions
Subject:
Residency, Non-Residency, and Deemed
Residency
Expert:
[email protected]Date:
Wednesday January 02,
2008
Time: 10:15
PM -0000
QUESTION:
In 2007 I have been in the US, Canada, and
Japan for about 4 months each. I'm trying to determine whether or not I am a
resident of Canada or not, but I'm finding conflicting information on whether or
not I'm a resident or not. I have no "significant" ties (Dependants, spouse, or
dwelling place) in Canada. I have a Canadian bank account, visa, driver's
license, and passport. I am not a resident of the US or Japan. Is there a way of
being a non-resident of
Canada?
-----------------------------------------------------------------------------------------------
david
ingram replies:
You are a resident of Canada because you are not a
resident of any other country and have kept the accouterments of Canadian
residency.
To escape Canadian tax when you are not a resident of another
tax treaty country, you must give up your Canadianisms.
Read the
following which i wrote over twenty years ago and last updated in Jan
2000.
> Hi, David:
> I have been enjoying your messages
regarding taxes and even immigration. Great source of information. I
am also touched by your account of experience with your children - - there is
similar reflection. Importance is to spend more valuable quality
time with the kids.
>
> What is the procedure to declare
oneself as non-resident (in terms of taxation) of Canada ?
>
Thanks
____________________________________________
david ingram
replies:
There is really no such thing as "declaring" oneself a
non-resident of Canada. You 'can' fill in a NR73 and ask for a ruling but
these only give the CRA a list of who to look at after.
You can call a
toad a frog all day long and it is still a toad.
You are either a
non-resident in fact or you are a taxable resident of Canada because of your
lifestyle or because you are not a 'real' resident of the other country
that you are calling home.
It is very easy to become a non-taxed resident
of Canada if your other country is a tax treaty country like the United States
or Greece or Spain or Indonesia.
It is difficult in a non-tax treaty
country like Saudi Arabia or the Grand Cayman Islands and also difficult in the
UAE (United Arab Emirates) countries like Dubai which have a treaty but which
treaty is almost useless for Canadian citizens but does wonders for a UAE
national.
Read the following tax cases and pay attention to
the Dennis Lee, Wolf Bergelt and David MacLean Cases. David MacLean
even had a letter from the CRA stating that he was a non-resident so you can see
that they are not worth the paper they are written on. Judge Teskey's list
is 'right
on'!
---------------------------------------------------------
My_question_is:
Canadian-specific
Subject: Thinking
of moving to Dubai to work for government from
Canada
Expert:
[email protected]Date:
Saturday March 31,
2007
Time: 11:25
AM -0500
QUESTION:
Hi,
I have been bantering back and forth
with a possible offer to work for the government of Dubai.. if I do accept the
offer and go, I want to keep my condo and my car here in Canada... I will
establish a residence there as well.. my question is how much tax will I have to
pay out of my income from over there.. I do not wish to sell everything and put
it in storage... the car maybe, but it is a lease and I don't currently own it..
but
Dubai is ready to take care of my obligations here, so
I say keep it.
Thanks for your
time
_______________________________________________________________
david
ingram replies:
If you keep a car and home here and return for visits,
you will be taxable at full rates on whatever you earn in Dubai.
read the
following:
So what are the rules?
Well, to leave Canada for
tax purposes, you must give up clubs, bank accounts, memberships, driving
licences, provincial health care plans, family allowance payments (if you are a
returning resident, you can continue to get Family Allowance out of the
country), your car, and furniture. You can keep a house here as an
investment and rent it out, but it must be rented on lease terms of a year or
more. And you MUST have an agent sign an NR6 for you (see example). This NR6 has
the Canadian Resident AGENT ** guarantee the Canadian Government that if YOU do
not pay your tax to Canada, the AGENT WILL. Even after fulfilling the foregoing,
the Canadian government can still tax you or "try" to tax you on your income out
of the country. If you are being paid by a Canadian Company, they can quite
often succeed.
Even though you can collect family allowance out of the
country, don't! One client's wife found out that she could get family allowance
out of the country if she said they were coming back to Canada. She got some
$3,000 of family allowance and cost the family some $80,000 in income tax when
they came back to Canada from Brazil. I will never forget the husband's
expression when he found out why he had been reassessed and I will never forget
his wife's explanation. She said he was a skinflint and never gave her any
money. The total episode cost them their house.
** The "agent" referred
to above can be a friend, relative, or a business such as ours. We charge a
minimum of $40.00 per month to be an "AGENT" for an NR-6 filing. This $480 per
year is "in addition" to any other fees but "well worth it" of course. It stops
your mother, father, brother, next door neighbour or ex-best-friend from being
plagued by paperwork they do not understand.
OUT OF CANADA AND
RESIDENT - IN CANADA AND NON-RESIDENTIt is possible to be physically
"in Canada" and be treated as a Non-Resident and it is possible to be out of the
country for seven years, or never have even lived in Canada, but wanted to, and
be taxed as a Canadian resident as the following three cases show. In case you
missed it, the reason for the different rulings is the "INTENT" of the parties
involved. Wolf Bergelt intended to leave Canada. David MacLean was
only working out of the country. He still maintained a residence and could
not ever become a resident of Saudi Arabia anyway. Dennis Lee "wanted" to live
in Canada.
In 1986, Wolf Bergelt won non-resident status before Judge
Collier of the Federal Court, even though he was only out of the country for
four months and his family stayed behind to sell his house. He had given up his
memberships, kept only one bank account and rented an apartment in California
until his house in Canada was sold. Four months after his move, his company
advised him that he was being transferred back to Canada. Judge Collier said his
move was a permanent (although short) move and he was a non-resident for tax
purposes for those four months.
In 1985, David MacLean lost his claim for
non-residence status even though he was gone for seven years. He kept a house
and investments in Canada and returned a couple of times a year to visit
parents. He had even been to the Tax Office and received a letter on January 29,
1980 stating that his Canadian Employer could waive tax deductions because he
was a non-resident. However, he did not advise his banks, etc. that he was a
non-resident so that they would withhold tax, he did not rent his house out on a
long term lease and he did not do any of the things that makes a person a
"NON-RESIDENT". Judge Brule of the Tax court of Canada said that he thought Mr.
MacLean had stumbled on the non-resident status by chance rather than by design.
In other words, to become a non-resident of Canada, you must become a bone fide
resident of another country. As a rule, only a Muslim born in Saudi Arabia
to Saudi Arabian parents can become a Saudi Arabian citizen. The best that
David MacLean can hope for is that he has a Saudi Arabian temporary work
permit.
In other words, when a person leaves a place, they usually leave
and establish a new identity where they are because the "new place" is where
they live now. Trying to "look" like a non-resident is not the same as "BEING" a
non-resident - think about it.
In 1989,
Denis Lee won part
but lost most of his claim for non-resident status. He was a British Subject who
worked on offshore oil rigs. He maintained a room at his parents house in
England and held a mortgage on his ex-wife's house in England. For the years
1981, 82 and 83 he did not pay income tax anywhere. in 1981 he married a
Canadian and she bought a house in Canada in June of 1981. On September 13,
1981, he guaranteed her mortgage at the bank and swore an affidavit that he was
"not" a non-resident of Canada. [As I have said in the capital gains section of
this book, bank documents will get you every time.] During this time he had a
Royal Bank account in Canada and the Caribbean but no Canadian driver's licences
or club memberships, etc.
Judge Teskey said:
"The
question of residency is one of fact and depends on the specific facts of each
case. The following is a list of some of the indicia relevant in determining
whether an individual is resident in Canada for Canadian income tax purposes. It
should be noted that no one of any group of two or three items will in
themselves establish that the individual is resident in Canada. However, a
number of the following factors considered together could establish that the
individual is a resident of Canada for Canadian income tax
purposes":
*
-
past and present habits of life;
*
- regularity and length of visits in the
jurisdiction asserting residence;
*
- ties within the
jurisdiction;
*
-
ties elsewhere;
*
-
permanence or otherwise of purposes of stay;
*
- ownership of a dwelling in Canada or
rental of a dwelling on a long-term basis (for example, a lease of one or more
years);
*
-
residence of spouse, children and other dependent family members in a dwelling
maintained by the individual in Canada;
*
- memberships with Canadian churches, or
synagogues, recreational and social clubs, unions and professional organizations
(left out mosques);
*
- registration and maintenance of
automobiles, boats and airplanes in Canada;
*
- holding credit cards issued by
Canadian financial institutions and other commercial entities including stores,
car rental agencies, etc.;
*
- local newspaper subscriptions sent to
a Canadian address;
*
- rental of Canadian safety deposit box
or post office box;
*
- subscriptions for life or general
insurance including health insurance through a Canadian insurance
company;
*
- mailing
address in Canada;
*
- telephone listing in Canada;
*
- stationery including business cards
showing a Canadian address;
*
- magazine and other periodical
subscriptions sent to a Canadian address;
*
- Canadian bank accounts other than a
non-resident account;
*
- active securities accounts with
Canadian brokers;
*
- Canadian drivers licence;
*
- membership in a Canadian pension
plan;
*
- holding
directorships of Canadian corporations;
*
- membership in Canadian
partnerships;
*
-
frequent visits to Canada for social or business purposes;
*
- burial plot in
Canada;
*
- legal
documentation indicating Canadian residence;
*
- filing a Canadian income tax return as
a Canadian resident;
*
- ownership of a Canadian vacation
property;
*
- active
involvement with business activities in Canada;
*
- employment in
Canada;
*
-
maintenance or storage in Canada of personal belongings including clothing,
furniture, family pets, etc.;
*
- obtaining landed immigrant status or
appropriate work permits in Canada;
*
- severing substantially all ties with
former country of residence.
"The Appellant claims that he did not want
to be a resident of Canada during the years in question. Intention or free
choice is an essential element in domicile, but is entirely absent in
residence."
Even though
Dennis Lee was denied residency by
immigration until 1985 (his passport was stamped and limited the number of days
he could stay in the country) and he did not purchase a car until 1984, or get a
drivers licence until 1985, Judge Teskey ruled that he was a non-resident until
September 13, 1981 (the day he guaranteed the mortgage and signed the bank
guarantee) and a resident thereafter.
My point is made. Residency for
"TAX PURPOSES" has nothing to do with legal presence in the country claiming the
tax. It is a question of fact. My thanks to Judge Teskey for an excellent list.
The italics are mine and refer to the items which I usually see people trying to
"hold on to" after they leave and are trying to become non-residents. No single
item will make you a resident, but there is a point where the preponderance of
"numbers" leap out and say, "He / She is a resident of Canada, no matter what he
/ she says."
The case above is not unusual in any way. It is a fairly
typical situation in my office.
In 1990,
John Hale was
taxed as a resident on $25,000 of directors fees he had received from his
Canadian Employer and on $125,000 he received for exercising a share stock
option given to him when he had been a resident of Canada (the option, not the
stock). Judge Rouleau of the Federal Court ruled that section 15(1) of the Great
Britain / Canada Tax Convention did not protect the $125,000 as it was not
"salaries, wages, and other remuneration". It was, however a benefit received by
virtue of employment within the meaning of section 7(1)(b) of the
act.
Even a car you do not own can make you a resident as the next sailor
found out.
In 1988,
Frederick Reed was claimed by the
Canadian Government as one of their own. He lived on board ship and shared an
apartment with a friend in Bermuda but only occasionally. He also stayed with
his parents in Canada when visiting his employer in Halifax. Judge Bonner of the
Tax court ruled that he could not claim his place of employ or the ship as his
residence and just because he did not have a fixed abode, did not make him a
non-resident. He was also the beneficial owner of a car in Canada which even
though of minor consequence, served to add to his Canadian Residency. He had in
fact borrowed money from a credit union to buy the car, even though it was
registered in his father's name. He had maintained his Canadian Driver's licence
as well.
An interesting case in June, 1989 involved
Deborah and
James Provias who left Canada in October of 1984. They had sold a
multiple unit building to James' father on September 21, 1984 but the statement
of adjustments did not take place until December 1, 1984. They tried to write
off rental losses and a terminal loss against other income as `departing
Canadians'. Judge Christie of the Tax Court ruled that they had left before the
sale and were not entitled to the terminal loss or another capital loss as these
could only be applied against income earned in Canada from October 13, 1984 (the
day they left) to November 30, 1984 (the day before the sale) and there was no
income, only a rental loss.
But June, 1989 was a good month for
Henry Hewitt. He had been a non-resident living in Libya for four
years and received some back pay after returning to Canada. DNR tried to tax him
on the money but Judge Mogan of the Tax Court came to the rescue. He ruled that
although Canadians were usually taxable on money when received, that assumed
that the money itself was taxable in Canada, which was not true in this
case.
In 1989,
James Ferguson lost his claim for
non-residency status but from the information, it didn't stand a chance anyway.
He had been in
Saudi Arabia on a series of one year contracts for four
years. His wife remained employed in Canada, and he kept his house, car,
driver's licence, union membership, and master plumber's licence. Judge Sarchuk
ruled that he had always intended to return to Canada and was a
resident.
A similar situation involved
John and Johnnie M.
Eubanks in the United States. He was working on an offshore oil rig in
Nigeria with a Nigerian work permit and attempted to claim non-resident status
for the purposes of exempting the foreign earned income exclusion. His wife was
in the United States at all times and because he worked 28 days on and 28 days
off, he returned to the U.S. for his rest periods using 4 days for travel and 24
days for rest with his family. He did not spend any 330 day period (out of a
year) in Nigeria and only had a residency permit for the purposes of working in
Nigeria. Judge Scott ruled he was a resident of the U.S. and taxed him some
$20,000 with another $6,000 penalties and interest.
The Tax departments
in Canada and the U.S. issue Interpretation Bulletins and Information Circulars
and Guidance Pamphlets. These documents sometimes get people in trouble because
the individual reads the good part and doesn't pay any attention to the
exceptions. The following case ran contrary to a Guidance Pamphlet issued by the
IRS.
On and Off-shore Oil rigs were involved with
William and
Margaret Mount and Jesse and Mary Wells. William and Jesse worked in the
United Arab Emirates. However, they kept their homes and families in Louisiana
and kept their driver's licences in Louisiana and voted in Louisiana. No
evidence was shown that they had tried to settle in The United Arab Emirates.
Judge Jacobs turned down claimed exclusions of approximately $75,000
each.
There isn't any question about what oil rig people talk about on
oil rigs. It has to be "how to beat the tax man". Unfortunately, they all seem
to think it is easy. Another such story follows.
In 1989,
Clarence
Ritchie found out that bona fide residence means just what it says. You
cannot be a non-resident of the U.S. for tax purposes if you are not a bona fide
resident of another country. He was working on the Mobil Oil Pipeline in Saudi
Arabia and although when he left he was married with a couple of kids, by the
time he returned permanently, he was a happily divorced man. Judge Scott ruled
that though he did not have an abode in the United States, he had not
established one in Saudi Arabia and therefore was not entitled to the foreign
earned income exclusion which requires you to be away for 330 days out of 365.
He had worked a 42 days on, 21 days off schedule and usually returned to the
U.S. for his days off although he did spend time in Tunisia, England, Italy and
Greece.
On a final note, as explained on page 143 of the "PINK" 17th
edition of my ULTIMATE TAX BOOK, it is possible to have three countries after
you for tax. If you are thinking of taking a job because a recruiter told you
the money is tax free, think twice and check three times with competent
individuals about what the rules "really are". No government likes giving up the
right to tax its citizens.
DEBT SECURITIES - BANK
ACCOUNTS
Non-residents of Canada with investments in Canada are subject
to a 25% non-resident withholding tax on any money paid to them while they are
out of the Canada. Therefore, if they have $10,000 in the Bank of Montreal and
they live in Argentina, The Bank of Montreal must withhold 25 cents out of every
dollar of interest paid to the account. Most tax treaty countries such as Great
Britain, Germany, the United States, and Australia have a reciprocal agreement
with Canada that limits the withholding to 15%.
On December 25, 2007, David Ingram
wrote:
It is very unlikely that blind or unexpected email to me
will be answered. I receive anywhere from 100 to 700 unsolicited
emails a day and usually answer anywhere from 2 to 20 if they are not from
existing clients. Existing clients are advised to put their 'name and PAYING CUSTOMER' in the subject line and get
answered first. I also refuse to be a slave to email and do not look at
it every day and have never ever looked at it when I am out of town.
e bankruptcy expert US
Canada Canadian American Mexican Income Tax service and
help
However, I regularly search for the
words"PAYING CUSTOMER" and always answer them first if they did not get
spammed out. For the last two weeks, I have just found out that my own email
notes to myself have been spammed out and as an example, as I write this on
Dec 25, 2007 since June 16th, my 'spammed out' box has 47,941 unread messages,
my deleted box has 16645 I have actually looked at and deleted and I have
actually answered 1234 email questions for clients and strangers without
sending a bill. I have also put aside 847 messages that I am maybe going
to try and answer because they look interesting. -e bankruptcy expert US Canada
Canadian American Mexican Income Tax service and
help
Therefore, if an email is not answered in 24 to 36 hours,
it is likely lost in space. You can try
and resend it but if important AND YOU TRULY WANT OR NEED AN ANSWER from 'me',
you will have to phone to make an appointment. Gillian Bryan generally
accepts appointment requests for me between 10:30 AM and 4:00 PM Monday to
Friday VANCOUVER (Seattle, Portland, Los Angeles) time at (604)
980-0321. david ingram expert US
Canada Canadian American Mexican Income Tax service and
help.
david
ingram's US / Canada Services
US / Canada / Mexico tax,
Immigration and working Visa Specialists
US / Canada Real Estate
Specialists
My Home office is at:
4466 Prospect Road
North Vancouver, BC, CANADA, V7N
3L7
Cell (604) 657-8451 -
(604)
980-0321 Fax (604) 980-0325
Calls welcomed from 10 AM to 9 PM 7 days a week
Vancouver (LA) time - (please do not fax or
phone outside of those hours as this is a home office) expert US Canada Canadian American Mexican
Income Tax service help.
Disclaimer: This question has been answered without detailed
information or consultation and is to be regarded only as general
comment. Nothing in this message is or should be construed as
advice in any particular circumstances. No contract exists between the reader
and the author and any and all non-contractual duties are expressly
denied. All readers should obtain formal advice from a competent and
appropriately qualified legal practitioner or tax specialist
for expert help, assistance, preparation,
or consultation in connection with personal or
business affairs such as at www.centa.com. If you forward this message, this disclaimer must be included."
e bankruptcy expert US
Canada Canadian American Mexican Income Tax service and
help.
David Ingram
gives expert income tax & immigration help to non-resident Americans
& Canadians from New York to California to Mexico family,
estate, income trust trusts Cross border, dual citizen - out of
country investments are all handled with competence &
authority.
Phone consultations are $450 for 15 minutes to
50 minutes (professional hour). Please note that GST is added if product
remains in Canada or is to be returned to Canada or a phone consultation is in
Canada. expert US Canada Canadian American Mexican
Income Tax service and
help.
This is not intended to be definitive but in general I am
quoting $900 to $2,900 for a dual country tax
return.
$900 would be one T4 slip one W2 slip one or two interest
slips and you lived in one country only (but were filing both countries) - no
self employment or rentals or capital gains - you did not move into or out of
the country in this year.
$1,100 would be the same with one rental
$1,300 would be the same with one business no
rental
$1,300 would be the minimum with a move in or out of the
country. These are complicated because of the back and forth foreign tax
credits. - The IRS says a foreign tax credit takes 1 hour and 53
minutes.
$1,600 would be the minimum with a rental or two in the
country you do not live in or a rental and a business and foreign tax
credits no move in or out
$1,700 would be for two people with income from two
countries
$2,900 would be all of the above and you moved in and out of
the country.
This is just a guideline for US / Canadian
returns
We will still prepare Canadian only (lives in Canada,
no US connection period) with two or three slips and no capital gains,
etc. for $200.00 up.
With a Rental for $400, two or three rentals for $550 to
$700 (i.e. $150 per rental) First year Rental - plus
$250.
A Business for $400 - Rental and business likely $550 to
$700
And an American only (lives in the US with no Canadian
income or filing period) with about the same things in the same range with a
little bit more if there is a state return.
Moving in or out of the country or part year earnings in the
US will ALWAYS be $900 and up.
TDF 90-22.1 forms are $50 for the first and $25.00
each after that when part of a tax
return.
8891 forms are generally $50.00 to $100.00
each.
18 RRSPs would be $900.00 - (maybe amalgamate a
couple)
Capital gains *sales) are likely $50.00 for the first
and $20.00 each after that.
Catch - up returns for the US where
we use the Canadian return as a guide for seven years at a time will be $150
to $500.00 per year depending upon numbers of bank accounts, RRSP's, existence
of rental houses, self employment,
etc.
Just a guideline not etched in
stone.
This from "ask an income trusts tax service and immigration expert"
from www.centa.com or www.jurock.com or www.featureweb.com. David Ingram deals on a
daily basis with expatriate tax returns with multi jurisdictional
cross and trans border expatriate problems for the United States,
Canada, Mexico, Great Britain, United Kingdom, Kuwait, Dubai, Saudi
Arabia, Thailand, Indonesia, Japan, China, New Zealand, France, Germany,
Spain, Italy, Russia, Georgia, Brazil, Peru, Ecuador, Bolivia, Scotland,
Ireland, Hawaii, Florida, Montana, Morocco, Israel, Iraq, Iran, India,
Pakistan, Afghanistan, Mali, Bangkok, Greenland, Iceland, Cuba, Bahamas,
Bermuda, Barbados, St Vincent, Grenada,, Virgin Islands, US, UK, GB, and any
of the 43 states with state tax returns, etc. Rockwall, Dallas, San
Antonio Houston, Denmark, Finland, Sweden Norway Bulgaria Croatia Income
Tax and Immigration Tips, Income Tax Immigration Wizard Antarctica
Rwanda Guru Consultant Specialist Section 216(4) 216(1)
NR6 NR-6 NR 6 Non-Resident Real Estate tax specialist expert
preparer expatriate anti money laundering money seasoning
FINTRAC E677 E667 105 106 TDF-90 Reporting $10,000 cross border
transactions Grand Cayman Aruba Zimbabwe South Africa Namibia help USA US
Income Tax Convention. Advice on bankruptcy e bankruptcy expert US Canada Canadian American
Mexican Income Tax service and help
.
David Ingram expert income tax service and immigration help and
preparation of US Canada Mexico non-resident
and cross border returns with rental dividend wages self-employed and royalty
foreign tax credits family estate trust trusts income tax convention
treaty advice on
bankruptcy
New York, Boston, Sacramento, Minneapolis, Salem, Wheeling,
Philadelphia, Pittsburgh, Atlanta, Pensacola, Miami, St Petersburg, Naples,
Fort Myers, Cape Coral, Orlando, Atlanta, Arlington, Washington, Hudson, Green
Bay, Minot, Portland, Seattle, St John, St John's, Fredericton, Quebec,
Moncton, Truro, Atlanta, Charleston, San Francisco, Los Angeles, San Diego,
Sacramento, Taos, Grand Canyon, Reno, Las Vegas, Phoenix, Sun City, Tulsa,
Monteray, Carmel, Morgantown, Bemidji, Sandpointe, Pocatello, Bellingham,
Custer, Grand Forks, Lead, Rapid City, Mitchell, Kansas City, Lawrence,
Houston, Albany, Framingham, Cambridge, London, Paris, Prince George, Prince
Rupert, Whitehorse, Anchorage, Fairbanks, Frankfurt, The Hague, Lisbon,
Madrid, Atlanta, Myrtle Beach, Key West, Cape Coral, Fort Meyers,
Berlin, Hamburg, Warsaw, Auckland, Wellington, Honolulu, Maui, Kuwait,
Molokai, Beijing, Shanghai, Tokyo, Manilla, Kent, Winnipeg, Saskatoon, Regina,
Red Deer, Olds, Medicine Hat, Lethbridge, Moose Jaw, Brandon, Portage La
Prairie, Davidson, Craik, Edmonton, Calgary, Victoria, Vancouver, Burnaby,
Surrey, Edinburgh, Dublin, Belfast, Glasgow, Copenhagen, Oslo, Munich, Sydney,
Nanaimo, Brisbane, Melbourne, Darwin, Perth, Athens, Rome, Berne, Zurich,
Kyoto, Nanking, Rio De Janeiro, Brasilia, Colombo, Buenos Aries, Squamish,
Churchill, Lima, Santiago, Abbotsford, Cologne, Yorkshire, Hope, Penticton,
Kelowna, Vernon, Fort MacLeod, Deer Lodge, Springfield, St Louis, Centralia,
Bradford, Stratford on Avon, Niagara Falls, Atlin, Fort Nelson, Fort St James,
Red Deer, Drumheller, Fortune, Red Bank, Marystown, Cape Spears, Truro,
Charlottetown, Summerside, Niagara Falls, income trust, Income Tax Treaty
Convention. - e
bankruptcy expert US Canada Canadian American Mexican Income
Tax service and help.
david ingram International non-resident cross
border expert income tax & immigration help estate family trust assistance
expert preparation & immigration consultant, income trusts experts on
rentals mutual funds RRSP RESP IRA 401(K) & divorce preparer
preparers consultants Income Tax Convention Treaty.
advice on bankruptcy expert US Canada Canadian
American Mexican Income Tax
help.
Be ALERT, the world needs more
"lerts".
bankruptcy expert US Canada Canadian American Mexican Income Tax
service help. -
expert us Canada Canadian Mexico income tax service and help
help