ties to canada and resident status RRSP reporting

This is a multi-part message in MIME format.
---------------------- multipart/alternative attachment
QUESTION:
Hi, You wrote an article addressing the issue of keeping ties to Canada =
while claiming non-resident status and included a list of items that are =
red flags if you will. I have lived in the US for 5 years on a TN visa =
under the assumption that I was a non-resident and am planning on coming =
back soon but am now really worried about losing my savings. My ties to =
Canada include an RRSP (untouched since I left), 2 CDN visa cards and =
several trips to Canada (approx 3-4 per yr (2-3 wks each)with some being =
to get a new visa, but most to visit). I have a US driver's lic., car, =
bank account and licensures and no CDN dependants or affiliations. I =
realize it's not just one or two things, but I'm really freaked out. Do =
I have a lot to worry about? Thank you for your time and assistance with =
this matter.
XXX
ps. I understand "This question will be answered without detailed =
information or consultation and the answer is to be regarded only as =
general comment".
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D
david ingram replies;
You have nothing to worry about.  The US is a tax treaty country and you =
have had more ties to the US than to Canada.
However, I hope you have been reporting your RRSP's and other Canadian =
Accounts to the US every year. =20
Read the following -- It has been made less onerous, but the reporting =
rules still exist. Note that the form has not been released yet as of =
June 16, 2004.
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D
Notice 2003-75
=20
RRSP and RRIF Information Reporting
=20
2003 IRB LEXIS 474; 2003-50 I.R.B. 1204; Notice 2003-75
=20
December 15, 2003
=20
 [*1]=20
SECTION 1. BACKGROUND.
Notice 2003-25, 2003-18 I.R.B. 855, and Notice 2003-57, 2003-34 I.R.B. =
397, provided guidance to taxpayers regarding their 2002 taxable year =
information reporting obligations with respect to Canadian registered =
retirement savings plans ("RRSPs") and registered retirement income =
funds ("RRIFs"). These Notices stated that Treasury and the IRS intended =
to develop an alternative, simplified reporting regime for these =
Canadian retirement plans for future taxable years.
This notice describes the new simplified reporting regime that Treasury =
and the IRS have developed for taxpayers who hold interests in RRSPs and =
RRIFs. The new reporting regime, which is effective for taxable years =
beginning after December 31, 2002, is in lieu of the filing obligations =
under section 6048 (Form 3520 (Annual Return to Report Transactions with =
Foreign Trusts and Receipt of Certain Foreign Gifts) and Form 3520-A =
(Annual Information Return of Foreign Trust with a U.S. Owner)) that =
otherwise apply to U.S. citizens and resident aliens who hold interests =
in RRSPs and RRIFs and to the custodians of such plans. The new  [*2]  =
simplified reporting regime is designed to permit taxpayers to meet =
their reporting obligations by using information that is readily =
available to them.
SECTION 2. NEW REPORTING REGIME.
.01. New Form. Under the authority of section 6001 of the Internal =
Revenue Code, Treasury and the IRS are designing a new form that a U.S. =
citizen or resident alien who holds an interest in an RRSP or RRIF must =
complete and attach to his or her Form 1040. The new form also will =
coordinate the reporting rules with the procedure set forth in section 4 =
of Revenue Procedure 2002-23, 2002-1 C.B. 744, for making the election =
under Article XVIII(7) of the U.S.-Canada income tax convention to defer =
U.S. income taxation of income accrued in the RRSP or RRIF.
.02. Interim Reporting Rules for Beneficiaries Making the Election to =
Defer U.S. Income Taxation on Income of an RRSP or RRIF. Until the form =
referred to in section 2.01 of this notice is available, any U.S. =
citizen or resident alien who is a beneficiary (as defined in section =
2.06 of this notice) of an RRSP or RRIF and who has made the election =
described in section 4 of Revenue Procedure 2002-23 [*3]  with respect =
to the RRSP or RRIF, or who is making such election effective for the =
2003 taxable year and subsequent taxable years, must
(i) attach a copy of each such election to his or her Form 1040;
(ii) indicate the balance in each RRSP or RRIF at the end of the taxable =
year either on the copy of the election or by attaching a copy of a =
statement issued by the custodian of the RRSP or RRIF; and
(iii) comply with section 2.05 of this notice if he or she has received =
any distributions during the taxable year from such RRSP or RRIF.
.03. Interim Reporting Rules for Beneficiaries Not Making the Election =
to Defer U.S. Income Taxation on Income of an RRSP or RRIF. Until the =
form referred to in section 2.01 of this notice is available, any U.S. =
citizen or resident alien who is a beneficiary (as defined in section =
2.06 of this notice) of an RRSP or RRIF and who has not made the =
election described in section 4 of Revenue Procedure 2002-23 with =
respect to the RRSP or RRIF, and who is not making such election for the =
2003 taxable year, must attach a statement to his or her Form 1040 that =
includes the following information:
(i) The caption [*4]  "CANADIAN RRSP" or "CANADIAN RRIF," whichever is =
applicable;
(ii) The taxpayer's name and taxpayer identification number;
(iii) The taxpayer's address;
(iv) The name and address of the custodian of the RRSP or RRIF and the =
plan account number, if any;
(v) The amount of contributions to the RRSP or RRIF during the taxable =
year;
(vi) The undistributed earnings of the RRSP or RRIF during the taxable =
year in each of the following categories: interest, dividends, capital =
gains, and other;
(vii) The total amount of distributions received from the RRSP or RRIF =
during the taxable year; and
(viii) The balance in the RRSP or RRIF at the end of the taxable year.
The taxpayer must provide a separate statement for each RRSP or RRIF of =
which he or she is a beneficiary. In addition to attaching the statement =
described in this section 2.03 to his or her Form 1040, the taxpayer =
must report the undistributed earnings for that taxable year of all such =
RRSPs and RRIFs on Schedule B (Interest and Ordinary Dividends) or D =
(Capital Gains and Losses), as appropriate, and on line 8a, 9, 13, or 21 =
of the Form 1040. The taxpayer must also comply with section 2.05 of =
this notice if the taxpayer has received [*5]  any distributions during =
the taxable year from such RRSP or RRIF.
.04. Interim Reporting Rules for Annuitants of RRSPs and RRIFs. Until =
the form referred to in section 2.01 of this notice is available, if a =
U.S. citizen or resident alien is an annuitant (as defined in section =
2.06 of this notice) under an RRSP or RRIF that has no beneficiary (as =
defined in section 2.06 of this notice), and the annuitant receives a =
distribution from the RRSP or RRIF, the annuitant must in the year of =
distribution attach a statement to his or her Form 1040 that includes =
the following information:
(i) The caption "ANNUITANT UNDER CANADIAN RRSP' or "ANNUITANT UNDER =
CANADIAN RRIF," whichever is applicable;
(ii) The annuitant's name and taxpayer identification number;
(iii) The annuitant's address;
(iv) The name and address of the custodian of the RRSP or RRIF and the =
plan account number, if any;
(v) The total amount of distributions received from the RRSP or RRIF =
during the taxable year; and
(vi) The balance in the RRSP or RRIF at the end of the taxable year.
The annuitant must provide a separate statement for each such RRSP or =
RRIF from which he or she has received a distribution during the taxable =
[*6]  year. The annuitant must comply with section 2.05 of this notice =
with respect to such distributions.
.05. Distributions. A U.S. citizen or resident alien who has received =
any distributions during the taxable year from an RRSP or RRIF must =
report the total amount of distributions received during the taxable =
year from all such RRSPs and RRIFs on line 16a of the Form 1040 and the =
taxable amount of all such distributions (as determined under section =
72) on line 16b of the Form 1040.
.06. Definition of Beneficiary and Annuitant. For purposes of the new =
simplified reporting regime described in this notice, a beneficiary of =
an RRSP or RRIF is an individual who is subject to current U.S. income =
taxation on income accrued in the RRSP or RRIF or would be subject to =
such taxation had the individual not made the election under Article =
XVIII(7) of the U.S.-Canada income tax convention to defer U.S. income =
taxation of income accrued in the RRSP or RRIF. For these purposes, an =
annuitant of an RRSP or RRIF is an individual who is designated pursuant =
to the RRSP or RRIF as an annuitant.
.07. Record Retention. Taxpayers must retain supporting documentation =
relating to information required [*7]  by the new reporting regime, =
including Canadian Forms T4RSP, T4RIF, or NR4, and periodic or annual =
statements issued by the custodian of the RRSP or RRIF.
SECTION 3. SECTIONS 6048 AND 6677 ARE NOT APPLICABLE
The new simplified reporting regime, instituted under the authority of =
section 6001, provides the information needed for tax compliance =
purposes. Therefore, pursuant to section 6048(d)(4), no reporting will =
be required under section 6048 with respect to RRSPs and RRIFs that have =
beneficiaries or annuitants who are subject to the new simplified =
reporting regime. Accordingly, the associated penalties described in =
section 6677 do not apply to such RRSPs and RRIFs and their =
beneficiaries or annuitants. A beneficiary or annuitant of an RRSP or =
RRIF may, however, be subject to other penalties.
SECTION 4. EFFECT ON OTHER DOCUMENTS.
Notice 2003-25, Notice 2003-57, and section II.E of Notice 97-34 =
(pertaining to reporting for certain transfers to RRSPs), 1997-1 C.B. =
422, are superseded to the extent inconsistent with this notice.
SECTION 5. EFFECTIVE DATE.
This notice is effective for taxable years beginning after December 31, =
2002.
SECTION 6. PAPERWORK REDUCTION [*8]  ACT.
The collection of information contained in this notice has been reviewed =
and approved by the Office of Management and Budget in accordance with =
the Paperwork Reduction Act (44 U.S.C. 3507) under control number =
1545-1865.
An agency may not conduct or sponsor, and a person is not required to =
respond to, a collection of information unless the collection of =
information displays a valid OMB control number.
The collection of information in this notice is in section 2. This =
information will be used to compute and collect the right amount of tax. =
The likely respondents are individuals.
The estimated total annual reporting burden under the new simplified =
reporting regime for taxpayers who hold interests in RRSPs and RRIFs is =
1,500,000 hours. The estimated annual burden per respondent varies from =
0.5 hour to 5 hours, depending on individual circumstances, with an =
estimated average of 2 hours. The estimated number of respondents is =
750,000.
The estimated annual frequency of responses is once per respondent per =
plan.
The new simplified reporting regime substantially reduces the reporting =
burden of taxpayers who hold interests in RRSPs and RRIFs. Under [*9]  =
the prior regime, the average estimated reporting burden was more than =
50 hours per Form 3520 (more than 100 hours per respondent). In =
addition, the new simplified reporting regime eliminates the requirement =
to file Form 3520-A, reducing the burden of a custodian by more than 40 =
hours per RRSP or RRIF.
Books or records relating to a collection of information must be =
retained as long as their contents may become material in the =
administration of any internal revenue law. Generally, tax returns and =
tax return information are confidential, as required by 26 U.S.C. 6103.
SECTION 7. DRAFTING INFORMATION.
The principal author of this notice is Willard W. Yates of the Office of =
Associate Chief Counsel (International). For further information =
regarding this notice contact Willard W. Yates on (202) 622-3880 (not a =
toll-free call).
Send To:  YATES, WILLARD
          IRS CHIEF COUNSEL
          1111 CONSTITUTION AVE NW RM 2116IR
          WASHINGTON, DISTRICT OF COLUMBIA 20224-0002
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D
REV-PROC 2002-23
          =20
rev proc 2002-23
=20
=20
=20
=20
=20
=20
=20
=20
=20
=20
=20
=20
=20
=20
=20
=20
=20
=20
=20
=20
=20
=20
Send to:  YATES, WILLARD
          IRS CHIEF COUNSEL
          1111 CONSTITUTION AVE NW RM 2116IR
          WASHINGTON, DISTRICT OF COLUMBIA 20224-0002
          =20
          =20
          =20
=20
=20
LEXSEE REV PROC 2002-23
=20
=20
=20
Rev. Proc. 2002-23
=20
26 CFR 601.602: Tax forms and instructions.
=20
(Also Part I, Section 894; Part II, United States-Canada Income Tax =
Convention.)
=20
2002-1 C.B. 744; 2002 IRB LEXIS 136; 2002-15 I.R.B. 744; REV. PROC. =
2002-23
=20
April 15, 2002
=20
 [*1]  =20
SECTION 1. PURPOSE
This revenue procedure provides guidance for applying Article XVIII(7) =
of the United States-Canada Income Tax Convention, signed on September =
26, 1980, as amended by Protocols signed on June 14, 1983, March 28, =
1984, March 17, 1995, and July 29, 1997 (the "Convention"). It =
supersedes Revenue Procedure 89-45, 1989-2 C.B. 596, which provided =
guidance for applying former Article XXIX(5) of the Convention. Article =
XVIII(7), which was added to the Convention by the Protocol that was =
signed on March 17, 1995, expanded and replaced Article XXIX(5).
SEC. 2. BACKGROUND
.01 Domestic Rules. Under the domestic law of the United States, an =
individual who is a citizen or resident of the United States and a =
beneficiary of a Canadian retirement plan will be subject to current =
United States income taxation on income accrued in the plan even though =
the income is not currently distributed to the beneficiary, unless the =
plan is an employees' trust within the meaning of section 402(b) of the =
Internal Revenue Code and the individual is not a highly compensated =
employee subject to the rule of section 402(b)(4)(A). However, if the =
plan satisfies [*2]  certain requirements under the domestic law of =
Canada, the income accrued in the plan will not be subject to Canadian =
income taxation until it is actually distributed from the plan (or from =
another plan to which it is transferred in a tax-free rollover). Thus, =
there may be a mismatch between the timing of the United States tax and =
the Canadian tax, with the result that the individual may be subject to =
double taxation for which no relief is available under Article XXIV of =
the Convention.
.02 Former Article XXIX(5). Former Article XXIX(5) of the Convention =
addressed the timing mismatch in respect of a U.S. citizen who was a =
resident of Canada and a beneficiary of a Canadian registered retirement =
savings plan ("RRSP") by providing that such a U.S. citizen could elect, =
under rules established by the competent authority of the United States, =
to defer United States taxation with respect to any income accrued in =
the RRSP but not distributed by the RRSP, until such time as a =
distribution was made from such RRSP or any plan substituted therefor. =
The rules for making an election under former Article XXIX(5) were set =
forth in Revenue Procedure 89-45. [*3]  Additional guidance was set =
forth in Revenue Ruling 89-95, 1989-2 C.B. 131, which provided that if =
the proceeds of a RRSP were rolled over to a Canadian registered =
retirement income fund ("RRIF"), the RRIF would be treated as a plan =
substituted for the RRSP, with the result that both the proceeds that =
were rolled over from the RRSP and the income subsequently accrued in =
the RRIF could qualify for deferral under former Article XXIX(5).
.03 Article XVIII(7). Article XVIII(7) of the Convention now provides, =
effective for taxable years beginning on or after January 1, 1996, that =
a natural person who is a citizen or resident of either the United =
States or Canada and a beneficiary of a trust, company, organization, or =
other arrangement that is a resident of the other country that is =
generally exempt from income taxation in the other country (a "plan"), =
and is operated exclusively to provide pension, retirement, or employee =
benefits, may elect to defer taxation in the person's country of =
citizenship or residence, under rules established by the competent =
authority of that country, with respect to any income accrued in the =
plan but not distributed [*4]  by the plan, until such time as and to =
the extent that a distribution is made from the plan or any plan =
substituted therefor.
SEC. 3. SCOPE
This revenue procedure applies to an individual who is a citizen or =
resident of the United States and a beneficiary of one of the following =
Canadian plans (an "eligible plan"): a RRSP, a RRIF, a registered =
pension plan, or a deferred profit sharing plan. This revenue procedure =
applies regardless of whether the individual was a resident of Canada at =
the time contributions were made to the eligible plan. For purposes of =
this revenue procedure, a "beneficiary" of an eligible plan is an =
individual who would, in the absence of an election under Article =
XVIII(7) of the Convention, be subject to current United States income =
taxation on income accrued in the plan. The revenue procedure applies =
only to income accrued in an eligible plan and not to any contributions =
to the plan.
SEC. 4. ELECTION PROCEDURES
.01 In General. If income accruing in an eligible plan would otherwise =
be subject to current United States income taxation, a beneficiary of =
the eligible plan may elect for the beneficiary's taxable year (the =
"current year") and all subsequent [*5]  years to defer United States =
income tax on the beneficiary's share of income accrued in the plan =
until that income is distributed to the beneficiary. Beneficiaries shall =
make the election by attaching to their timely filed (including =
extensions) United States federal income tax return for the current =
year, a statement that includes the following information:
(i) A statement that the taxpayer is claiming the benefit of Article =
XVIII(7) of the Convention under this revenue procedure;
(ii) The name of the trustee of the plan and the plan account number, if =
any; and
(iii) The balance in the plan at the beginning of the current year.
.02 Reporting. Beneficiaries shall attach a copy of the statement =
required in paragraph 4.01 to their timely filed (including extensions) =
United States federal income tax return for each year subsequent to the =
current year, until the tax year in which a final distribution is made =
from the plan (or from any transferee plan within the meaning of =
paragraph 4.03).
.03 Rollovers. If an eligible plan for which an election has been made =
pursuant to paragraph 4.01 ("transferor plan") is rolled over to another =
eligible plan ("transferee plan") in a transfer [*6]  that does not =
result in the current imposition of Canadian income tax (e.g., a =
transfer such as that described in Revenue Ruling 89-95), the previous =
election is deemed to carry over to the transferee plan.
.04 Transferee Plan Reporting. In the case of a transferee plan, in =
addition to a copy of the statement required for the transferor plan =
under paragraph 4.02, in the tax year of the transfer ("transfer year"), =
beneficiaries shall attach an additional statement that includes the =
following information:
(i) A statement that the taxpayer is claiming the benefit of Article =
XVIII(7) of the Convention under this revenue procedure;
(ii) The name of the trustee of the transferee plan and the plan account =
number, if any;
(iii) The name of the trustee of the transferor plan and the plan =
account number, if any;
(iv) The total amount of income accrued in the transferor plan on which =
United States income tax was deferred under either Article XVIII(7) or =
former Article XXIX(5); and
(v) The initial balance in the transferee plan.
Beneficiaries of a transferee plan shall attach a copy of the statement =
required in paragraph 4.02 (transferor plan) and [*7]  a copy of the =
statement required in this paragraph 4.04 (transferee plan) to their =
timely filed (including extensions) United States federal income tax =
return for each year subsequent to the transfer year, until the tax year =
in which a final distribution is made from the transferee plan.
.05 Multiple Plans. An individual who is a beneficiary of more than one =
eligible plan must make a separate election and file a separate =
statement for each eligible plan.
.06 Extension Of Time For Making Elections. An extension of time for =
making an election under paragraph 4.01 may be available under the =
procedures applicable under sections 301.9100-1 and 301.9100-3 of the =
Procedure and Administration Regulations.
.07 Prospective Change of Election. An election once made cannot be =
revoked except with the consent of the Commissioner.
SEC. 5. DISTRIBUTIONS FROM AN ELIGIBLE PLAN
Distributions received by a beneficiary from an eligible plan shall be =
included in gross income by the beneficiary in the manner provided under =
section 72 of the Internal Revenue Code, subject to any other applicable =
provision of the Convention.
SEC. 6. EFFECT ON OTHER DOCUMENTS
This revenue procedure supersedes  [*8]  Revenue Procedure 89-45, 1989-2 =
C.B. 596.
SEC. 7. EFFECTIVE DATE
This revenue procedure is effective for taxable years ending on or after =
December 31, 2001. For taxable years ending before such date and =
beginning on or after January 1, 1996, taxpayers may elect to apply =
either this revenue procedure or Revenue Procedure 89-45.
SEC. 8. PAPERWORK REDUCTION ACT
The collection of information contained in this revenue procedure has =
been reviewed and approved by the Office of Management and Budget in =
accordance with the Paperwork Reduction Act (44 U.S.C. 3507) under =
control number 1545 -1773.
An agency may not conduct or sponsor, and a person is not required to =
respond to, a collection of information unless the collection of =
information displays a valid OMB control number.
The collection of information in this revenue procedure is in section 4. =
This information is required to enable taxpayers to claim a benefit =
under the Convention. This information will be used to compute and =
collect the right amount of tax. The likely respondents are individuals.
The estimated total [*9]  annual reporting burden is 10,000 hours. The =
estimated annual burden per respondent varies from 0.1 hour to 1 hour, =
depending on individual circumstances, with an estimated average of 0.5. =
The estimated number of respondents is 20,000.
The estimated annual frequency of responses is once per respondent.
Books or records relating to a collection of information must be =
retained as long as their contents may become material in the =
administration of any internal revenue law. Generally, tax returns and =
tax return information are confidential, as required by 26 U.S.C. 6103.
DRAFTING INFORMATION
The principal authors of this revenue procedure are M. Grace Fleeman and =
Amanda A. Ehrlich of the Office of the Associate Chief Counsel =
(International). For further information regarding this revenue =
procedure, contact Amanda A. Ehrlich at (202) 622-3880 (not a toll-free =
call).
=20
Send To:  YATES, WILLARD
          IRS CHIEF COUNSEL
          1111 CONSTITUTION AVE NW RM 2116IR
          WASHINGTON, DISTRICT OF COLUMBIA 20224-0002
          =20
 =3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D
After perusing the foregoing, you should also look at form TD F-90.22.  =
You will find the reference to this on the bottom opf schedule B of your =
US 1040.  Penalties for filing the TD F-90 forms to report your foreign =
accounts is up to $500,000 US PLUS 5 years in jail.
Find and read and then fill out Form TD F-90 here.  By the way, I am =
always here to look after you RRSP reporting and the TD F-90 forms.
         =20
http://www.irs.gov/pub/irs-fill/f9022-1.pdf
Answers to this and other similar  questions can be obtained free on Air =
every Sunday morning.
Every Sunday at 9:00 AM on 600AM in Vancouver, Fred Snyder of Cartier =
Partners and I will be hosting an INFOMERCIAL but LIVE talk show called =
"ITS YOUR MONEY"
Those outside of the Lower Mainland will be able to listen on the =
internet at
www.600AM.com=20
Local phone calls to (604) 280-0600 - Long distance calls to =
1-866-778-0600.=20
Old shows are archived at the site.
This from ask an income tax immigration planning and bankruptcy expert =
consultant guru or preparer  from www.centa.com or www.jurock.com or =
www.featureweb.com. Canadian David Ingram deals daily with tax returns =
dealing with expatriate:
multi jurisdictional cross and trans border expatriate gambling refunds =
for the United States, Canada, Mexico, Great Britain, the United =
Kingdom, Kuwait, Dubai, Saudi Arabia, South Africa,  Thailand, =
Indonesia, Egypt, Antarctica,  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, American and Canadian and Mexican and any of the 43 states =
with state tax returns, etc.
income tax wizard wizzard guru advisor advisors experts  specialist =
specialists  consultants taxmen   taxman tax woman planner planning =
preparer of Alaska,  Alabama,  Arkansas,  Arizona,=20
 California Denver  Colorado, Connecticut, =20
Delaware District of Columbia Miami  Florida,=20
Garland Georgia,  Honolulu Hawaii,  Idaho,  Illinois,
  Indiana  Des Moines Iowa  Kansas  Kentucky,=20
 Louisiana  Bangor Maine  Maryland =20
 Boston, Massachusetts, Michigan, Minnesota, =20
Mississippi,  Missouri,  Montana,  Nebraska, =20
Nevada, New Hampshire,  New Jersey,=20
New Mexico,New York, North Carolina, =20
North Dakota,  Ohio,  Oklahoma,  Oregon.=20
Paris,  Rome, Sydney, Australia Hilton
Pennsylvania,  Rhode Island,  Rockwall,=20
South Carolina, South Dakota, Tennessee, =20
Texas,  Utah, Vermont,  Virginia,=20
West Virginia, Wisconsin, Wyoming,=20
British Columbia, Alberta, Saskatchewan,=20
Manitoba, Ontario, Quebec City,=20
New Brunswick, Prince Edward Island,=20
Nova Scotia, Newfoundland, Yukon and=20
Northwest and Nunavit Territories, =20
Mount Vernon, Eumenclaw, Coos Bay=20
and Dallas Houston Rockwall Garland=20
Texas  Taxman and Tax Guru  and wizzard=20
wizard - David Ingram's US/Canada Services
US/Canada/Mexico Tax Immigration & working Visa Specialists
US / Canada Real Estate Specialists
4466 Prospect Road
North Vancouver,  BC, CANADA, V7N 3L7
Calls accepted from 10 AM to 10 PM 7 days a week
Res (604) 980-3578 Cell (604) 657-8451
Bus (604) 980-0321=20
[email protected]
www.centa.com www.david-ingram.com
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 & =
the author and any and all non-contractual duties are expressly denied. =
All readers should obtain formal advice from a competent financial, or =
real estate planner or advisor & appropriately qualified legal =
practitioner, tax or immigration specialist in connection with personal =
or business affairs such as at www.centa.com. If you forward this =
message, this disclaimer must be included."
          =20
          =20
          =20
---------------------- multipart/alternative attachment
An HTML attachment was scrubbed...
URL: http://www.centa.com/CEN-TAPEDE/centapede/attachments/32ffa5c7/attachment.htm
---------------------- multipart/alternative attachment--

Comments (0)


CEN-TA Cross Border Services - Tax, Visas, Immigration
http://www.centa.com/article.php/UsCaWeekofMon20040614001204.html