need info on buying house in US -

Hello David,
  As per our conversation earlier, my dad is a Canadian Citizen and has very good credit. He wants to buy home  in US , but just to rent it later. What would be the requirements for this, and what papers he would need? He has no intentions to live or work in US.
           Thanks,
--------------------------------------------------------------------------------
THE FOLLOWING IS WHAT WE HANDED OUT AT THE SEMINAR FOR 113 PEOPLE INVESTING IN THE US.
There are no restrictions.  He can buy anything he can afford but can NOT do any work on it if it is a rental properety.
He does not need anything but a Canadian Passport to go to the US to buy the property.
And, if going by land, he only needs a valid Canadian Governemtn driver's licence with a picture on it AND a birrth certificate or a Canadian Helath Card.
=================================
My_question_is: Applicable to both US and Canada
Subject:        Filing tax on New Rental Property Texas
Expert:         taxman at centa.com
Date:           Saturday January 19, 2008
Time:           05:23 PM -0000
QUESTION:
We are Canadians and acquired a residential property in Texas in Dec 2007. We have a property manager and sent in applications for ITINs.
Our intention is to rent the property out for a number of years and then reside in it seasonally.
We will have to seek representation for future tax filings but have a number of questions:
1. Well we haven't rented out the property yet, we incurred expenses in 2007(legal, renovations, interest, property management).
Can we carryforward these expenses to filing in both juristictions in 2008  ?
2. We did two trips in 2007 for searching for 
properties in the location before we bought. Are the costs associated with these trips, deductible in both Canada and US filings?
3. Depreciation - our intention after renting out the property for a number of years is to use it as a secondary residence.  What are the considerations concerning deducting depreciation with any future disposition?
-----------------------------------------------------
david ingram replies:
1.    Any expenses for the purchase and gettung ready for rent are NOT deductible agaisnt current income.
They CAN be added to the principal and deducted in the future against any capital gains when you sell it And be depreciatred int eh meantime.
As an example:
You buy a unit for $194,000.  and spend $2,000 legal expenses and $4,000 travel (to buy) for a total of $200,000
The municipal appraisal is for $150,000 and says the land is worth $75,000 and the improvements (bldg) are worth $75,000
You would set up the opening depreciation schedule in the US (schedule 4562) as Land $100,000 - Blding $100,000 as a proration of the $200,000 you paid.
You would do the same in  the CCA spot on Canada's T776.
The Improvements and any carrying costs would then be added tio the cost of the building.
So if you spent $18,000 on improvements and another $2,000 in interest for December, you would then add $20,000 to the cost of the bldg in both countries and the depreciation schedule would show land $100,000, Building $120,000.
That presumes that the property was not available to rent at the time because of the remodelling.
2.    After purchase, trips to Texas to look  at the property or deal with matters are not deductible even though there are lines on the return for auto.  Auto expense is to use your car, etc for repairs or to carry your lawn mower and is not designed for you to drive 2,000 miles.
In addition, since you can NOT do any repairs or improvements or even collect the rent for the Texas unit, there can NOT be a claim for going to Teax for you to physically paint or clean.
But even if the unit was in Nova Scotia where you can paint and clean, that travel expense is not deductible although the CRA and IRS tend to overlook the claim if made.
If you had bought it in September and the unit was available on Oct 1 amnd did not rent for Oct, Nov and December, than you would do as above with expenses up tio day it was available and be able to deduct condo fees, taxes, interest, utilities, advertising, long distance phone calls, management, etc on US schedule E on form 1040NR (one of each of you if in joint tenancy) AND scheule T776 in Canada.
3.    Note that depreciation 'has to be' claimed on schedules E and 4562 under US law even if it vcreates a loss.
In Canada CCA (depreciation) can NOT be claimed unless it is used to reduce a profit.  CCA in Canada can NOT be used to increase or create a loss for rental property wheter it is a jet engine, a motorhome, ski cabin in Whistler or condo in Florida.
If and when you sell the property, both countries tax the recapture of depreciation or CCA.  So unless you tear the old building down (no recaptuire) any tax you save in the interim has to be repaid, in both countries.  I prepared a Hawaii tax return today where the depreciation claimed over the last 20 years resulted in a $32,000 tax bill today.
In addition, under sections 45(4) of the CANADIAN Income Tax Act, if you have depreciated the unit and then convert it to a personal unit in the future, you must pay any capital gains tax and any recapture tax when you move into it as your own.  If you rent it out withOUT claiming Canadian depreciation, section 45(3) allows you to delay paying any capital gains ta xuntil the actual sale when you convert the rental unit to personal use.
  
Because your property is in Texas, there is no state return to prepare as there would be in Vermont, California, Arizona,  and another 40 states.
-------------------
The following was given out at a recent seminar for Ozzie Jurock's Real Estate Action Group (REAG) which you can find out about at www.jurock.com.
QUESTION: I am looking at buying property in the US.
What tax implications should I be looking at beforehand?
Also, can trips taken there to look at properties be claimed as an expense after I've bought?  Can trips just to look be claimed against anything (what if I look in Vegas, Arizona, and Portland, but only end up buying in one or none).
------------------------------------------------
david ingram replies:
I actually spoke to 113 people at Ozzie Jurock's Seminar at SFU on Monday Night, Jan 7 2008.
The trips are not a writeoff against other income.  If you buy something they can be addded to the cost of the property you did buy.
i.e., if you spejnt $5,000 on trips and paid $200,000, the cost of the unit for future depreciation purposes would be $205,000 less any land value.
It would also affect any future taxable capital gains when you sold the property.
Remember if you do a piece of real estate for investment, you can NOT do any work on it whatsoever.  If you do, you risk jail, fines and being banned from the US for 3, 5, 10 year or even forever.
The following two pieces plus a sample US rental tax return were handed out at the seminar.
ONE dealt with the working issue and what forms to fill out.
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 Fax (604) 980-0325
davidingram at shaw.ca
www.centa.com www.david-ingram.com
Jan 6, 2008.
Rentals in the USA.
QUESTION that came to me from ASK AN EXPERT at  www.jurock.com
We just purchased property in Spokane Washington( a 4 plex apartments)
We plan on renting out 3 of the units and keeping one.  I was told by the border crossing inspector,
that I have to hire a rental agency in order to rent out the apartments.
and I also  have to have a property manger full time..
We will be at our apartment approx 2 times a month..
So we do not need a property manager.
Do you know if this true,, or please direct me to the correct person that would be able to help me.
Thanks for your time.
----------------------------------------------------------
david ingram replies:
You need a property manager if you do not want the strong possibility of going to jail for a few days before being deported and then not allowed back in the USA. For a story about US Immigrations hell for a Holiday Inn Manager, try 
http://apostille.us/news/local_holiday_inn_express_manager_in_jail_on_immigration_charges;_husband_fights_for_her_return.shtml
or how about a married woman's ordeal in Georgia for a traffic violation  at
http://www.canada.com/ottawacitizen/news/story.html?id=f4f1d2fb-07ae-4560-8f6c-703acf8146fb&k=0
Crossing the border when you have an ad running to show the premises and saying you are going down to spend the weekend in your holiday home (i.e lying to the HOMELAND Security official) could result in seizure of your vehicle and a ban for up to 10 years under their ER (Expedited Removal) process.  In other words, it is more serious to lie to the guard at the border than it is to do the work.
You 'could' actually show the property for rent,  but you can NOT write out a contract for rent or collect a single rent cheque (check) or cash for rent in the United States. There is nothing new about this.  The first time I ran into it was in 1972 or 1973.
If you are physically there, you can NOT cut the grass, shovel the sidewalk, paint or decorate or repair or fix or remodel or improve or take out the garbage for any part of the rental property.
You can paint and clean your own unit if it is NEVER rented or intended to be rented. You can not paint and clean up getting the property ready for rent so DO NOT make the mistake of thinking you can live in one, clean it up and remodel it and then rent it out and do the same for another one and then another one and another one. If you do this and one of your tenants (who maybe doesn't like you because you evicted them or told them to turn their strereo down when you happen to be in town or for any other reason) read my website, (or the uscis website) he or she would find out that you can NOT do this stuff and could phone the Homeland Security office or write an anonymous letter and you could be arrested in November 2008 for something you did in December 2007.  
This may seem unreal, but in US terms, working without a visa is just as serious in law as the spontaneous robbing of a convenience store and the penalties can be worse.  Think of those nightly news shows with 28 illegal Mexican or Guatamelan citizens being stuffed into Paddy wagons on the Arizona border. This is not a racist comment but with the Mexican illegal immigrants, bing rounded up and shipped back across the border is a way of life with no social stigma.  For a nice clean living Canadian, being thown into an immigration detention cell for taking money for rent is a devestating experience. In one case, a mother and her son were thrown into jail for 5 days in Phoenix when she went to Phoenix from White Rock BC.  Her husband owned 18 units and HAD a property manager.  Unfortunately, he also died in the arms of that female property manager and his widow then fired the property manager and she and her 20 year old son went to Phoenix to collect the rent and hire another property manager.
The property manager (who knew the law as everyone in Arizona does) phoned Homeland Security who showed up and arrested mother and son and threw them into the notorious Phoenix Immigration hell with some 300 other illegals. To rub salt into the widow's wounds, the property manager ended up with the property because she was a second mortgage holder on the property and the property fell into default because of the widow's cash flow troubles, largely because she could not go to Phoenix to hire another property manager.
For instance, for 'you', this kind of arrest could result in imprisonment for a usual five days in a US immigration jail until you posted $5,000 bail each and then being banished from the US for five to ten years.  
It does not stop there.  This type of conviction would stop you getting on an airplane which stopped in the USA on the way to Mexico.  AND,  under new US laws that have been proposed but not yet actually put in place, the arrest and banning would stop your Nov 6 trip to Cancun because people in this position will not even be allowed on commercial airliners that are flying over any part of the US. To get to Cancun, you would have to fly from Calgary or Vancouver to London England and then back to Mexico City and 'then' to Cancun and reverse it to get home. 
This may be overkill but 'You' are / were lucky that the inspector gave you the correct advice BEFORE you put your foot in it. 
By the way, for income tax You ALSO HAVE TO FILE A 1040NR US TAX RETURN WITH A SCHEDULE E AND A SCHEDULE 4562  EACH.  Then the same income gets put on Schedule T776 of your Canadian return.  If you have paid tax to the US, you will claim it as a credit on Canadian forms T2209 and T2036.
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 Fax (604) 980-0325
davidingram at shaw.ca
www.centa.com www.david-ingram.com
-------------------------
The second dealt with making your personal mortgage interest in Canada deductible and the Overs, Evans, Lipson and Singleton tax cases and GAAR
David Ingram's US/Canada Services
Mortgage Interest as a Deduction in 2008 - dealing with GAAR
I first conceived of this method in 1975/76 when a client of mine had a rental duplex and had a tenant who was injured in a car accident.  It was at the time of the changeover from private insurance to ICBC and the injured single mother tenant was waiting for an insurance settlement.  
My client allowed his tenant to stay in the half duplex for more than a year and to stay afloat him self, he borrowed money to pay the duplex bills. When doing his 1975 tax return, we deducted the interest paid on the loan because the purpose of the loan was clearly to fund the rental duplex.    
When he finally got his cheque for more than $5,000 from the tenant, it would have been all over if he had just paid the loan off and we had not thought about it. But my client, bless his soul, phoned and asked if he had to pay off the loan (which was deductible) or could he use the money for another non-deductible purpose.
My answer, after thinking about it for a day or so, was that he could us e the $5,000+ for any purpose he could think of.  At the same time, I said this, I was also writing something for the North Shore Credit Union and put my 'new' method of making the mortgage interest deductible in this report which they then published as part of an advertisement in the North shore News in (I think) November, 1976.  
I expanded it and it was next published by Hancock House Publishers in my Investment Guide in 1979, 1980 and 1985 and 1991 and BC Business magazine in 1979. Sometime in there, the Ontario Dental Association also ran it in their magazine. It then became part of the internet and can be found in the March 1997 and November 2001 newsletters. 
I was pretty heavily involved in the Federal  Conservative Party (ran for the North Shore Nomination in 19780 and am proud to say that we got mortgage interest as a tax deduction on the 1979 federal Income tax return.  
Unfortunately, Joe Clark, the Prime Minister at the time, did not count the number of yes votes and lost a non-confidence motion on Dec 12, 1979, and on Feb 18, 1980, Pierre Trudeau was re-elected as Prime Minister and even though there was a 4-page form and a line on the T-1 General that year, the deduction was killed retroactively by the liberal government and we no longer had this benefit for all without manipulating the paperwork.
In 1981, Fred Snyder was running a series of seminars and teaching my method to a lot of different groups.  In one seminar, he taught it to Realtors, McCauley, Nicolls, Maitland and Company and the manager Fraser Smith wrote Fred a letter thanking him for explaining the methods.  In 1985, Fraser Smith than published the SMITH MANOUVRE which explains the method in great detail and at the time, VANCITY Savings Credit Union was featured in the book and was very good at setting up the method.
Then on Oct 27, 1988 John Singleton had approximately $300,000 in his lawyer's capital account.  He got permission to take the $300,000 out (it was his but was being used as security in his law practice).  He used it to buy a house and then used the house as security to borrow $300,000 which he then put into his capital account; this was all done in one day.  Of course, since the money in the account was now borrowed for business purposes, he deducted the interest on his 1988 and 1989 returns and the Tax Department turned him down.  He appealed and lost in the Tax Court of Canada but won in the Federal court of Appeals.  The CRA appealed to the Supreme Court and in October 2001, the Supreme Court of Canada found in favour of John Singleton in a 5 to 2 decision.
This case has now been quoted and cited in many other cases.  In OVERS 2006 TCC 26, Mr Overs paid back a shareholder-loan, which would have been included in his income.  By doing what he did, co-incidentally, the interest expense was made deductible.  
Mrs Overs borrowed funds to purchase shares of his holding company at their fair market value.  However, Mr Overs did NOT use a 73(1) rollover as Lipson did.  Therefore, no capital gain was realized but the attribution rules in section 74(1) worked to transfer the interest expense on the wife's borrowed funds -- back to him.
Judge Little turned down the CRA's claim that tax benefits arose from this series of transactions.  The taxpayer followed the Income Tax Act in repaying his loan and transferring the shares to his wife. Justice Little ruled that the transactions were NOT avoidance transactions and therefore GAAR did not apply. Judge Little ruled that none of the transactions could be considered "abusive tax avoidance". 
And Judge Bowman ruled in favour of Evans (2005 TCC 684).  Judge Bowman found there were no avoidance transactions in what could only be described as a super complicated and very sophisticated series of business restructurings that ended up with a former shareholder receiving cash by using  specific rules in the Act, including sections 85
(rollovers), 110.6 (capital gains exemption), 112 (tax free inter-corporate dividends), 74.5 (attribution) and ss. 84(3) (deemed dividends). 
Judge Bowman assumed that there 'were' avoidance transactions.  He then dealt with them on an individual basis to decide whether the avoidance transactions were 'abusive'.  His final decision was that provisions of the Income Tax Act operated as intended and there could not be any abuse.
However, he was not of the same opinion with the LIPSON Family who lost in Lipson v. The Queen, 2006 TCC 148  
Mr Lipson owned a profitable business and:
  1.. The Lipsons contracted to buy a home in Forest Hills in Toronto 
  2.. Mrs Lipson took out a demand loan to buy share in the family business from her husband. 
  3.. The shares were transferred to Mrs Lipson as a section 73(1)  rollover 
  4.. Mr Lipson used the funds to buy the house 
  5.. They "both" took out a mortgage on the house to repay the demand loan 
 Judge Bowman used the Section 245 GAAR provisions to rule that the Lipson family was guilty of Gross Abuse of the Tax system.  Perhaps, if they had a business reason for the loan or had not used the Section 73(1) tax free rollover, he would have found in their favour as he did with the EVANS 2005 DTC 1762 case.  In the LIPSON case the wife's borrowing did not put income in her hands and it was unclear who had paid the interest.
--------------------------------------------------------------------------------
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.
 email to taxman at centa.com
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 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 $400 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
--------------------------------------------------------------------------------
No virus found in this incoming message.
Checked by AVG Free Edition. 
Version: 7.5.516 / Virus Database: 269.19.8/1235 - Release Date: 21/01/2008 9:39 AM
-------------- next part --------------
An HTML attachment was scrubbed...
URL: http://www.centa.com/CEN-TAPEDE/centapede/attachments/20080122/3d396173/attachment-0001.html 

Comments (0)


CEN-TA Cross Border Services - Tax, Visas, Immigration
http://www.centa.com/article.php/UsCaWeekofMon20080121003720.html