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E2 Visa Application - David Andersson - E2 E5 visas - Dan Walkow - Canadian-USA-Global tax help -

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XXX XXXXX on Thursday, June 4, 2009 at 17:38:38

My_question_is: Both

question: I am a Canadian citizen and intend to make an application for an E2 visa in Vancouver.  
They have started to use the DS-160.  In the formatting instructions they outline that the submissions 
must be organised numerically with alphabetical subsections, i.e a,b,c,  
For example tab 2 is:  Nationality of the Individual Beneficiary

(a)Photocopy of the passport biographic page for investor(s)/employee(s) followed by copy for each 
dependent family member 
(b)Photocopy of landed immigrant card.
So in this case landed immigrant card does not apply to me.  
Should I simply leave out subsection (b) and only include (a) under tab 2?  
They say in their instructions that, 
"You must organize the tabbed exhibits following the number/letter outline below. 
You must submit all of the documents noted here, unless otherwise indicated"  
This is a little confusing, what would you advise?

david ingram replies:

The E2 application is actually very specific to the office you are applying to.  Vancouver has different requests and a different order than other US offices you or someone else might apply to.

It is "very" important to comply with their instructions exactly as given.

My suggestion is that you Put in Tab 2 b and Put a whole page there that says - "Not Applicable - Canadian Citizen".  Use 14 point type where you can.  It means that it is very easy to read.

So the same thing any time you do not have the information they are asking for.

Make three books ---  One for them, one to put in a safe place 'just in case'  and one for you ti carry with you when you cross the border.  You never know when a sharp eyed Homeland Security officer will want to question you severely even though you have an E2.  Having the copy with you makes everything much easier. 
One more thing -- Do NOT lie, exaggerate, or leave something negative out of your application.  If something negative comes up later on and you have $500,000 invested in a business that requires your presence and you are denied entry or arrested while the forgotten item is investigated, you will regret it for the rest of your life.


Any visa can be taken away from you by a border official and "YOU" have to go to an appeal Judge to get it back. That can cost thousands and take months.  I have seen people lose million dollar deals because of a problem at the border.  Do NOT let it be yours.

Although 14 years old now, my Jan 1995 newsletter was written by a former US Consul in charge of E2 Visas in Vancouver.  They have materially lightened the rules in my opinion but you would do well to read the Jan 1995 newsletter in the top left hand box at

And, when it comes to your year of departing Canada, you know where to come.  The personal tax returns for your year of departure from Canada and your entry into the US require special  handling and maybe 1 out of 1,000 accountants out there are capable of doing them properly.

I presume you are in BC and it is logical you would come here but several others I have discovered across Canada can be found in the following older Q & A.

You will also get something of the "leaving Canada" part even though it does not apply specifically to someone with an E2 visa.

Remember as well that an E2 is NOT a Dual Status Visa.  It  does NOT give you the right to apply for a green card.  Even if you have been in the US for 20 years with an E2 and have three children born in the US, if the business folds or goes broke or as I have seen a couple of times, loses a lease location at some place like the Los Angeles or San Francisco or New York or Miami Airport or Yellowstone National Park or Fort Sumter National Park, "you" have to leave the US although if  one of your US citizens is 19 and gainfully employed, they can sponsor you for a green card.

If you are .looking to get a green card, the proper investor visa is an E-5.  

A good lawyer to deal with either of these visas is David Andersson (correct spelling) at (604) 608-0818.

[email protected]


I saw your car the other day and thought you might be the person to talk to.
I am a Canadian living here in West Vancouver. My wife is a US citizen. We have recently bought a house in the US Virgin Islands (US territory) and are thinking of purchasing a home on the US mainland. We have put our house up for sale here and I would like to move from Canada. My accountant at KPMG has told me I will face significant departure taxes if I leave Canada. I would like to minimize and or avoid paying these taxes. Can you be of help?
david ingram replies:

I love it when someone calls from the car advertising.  When I had my office in Park Royal, no one ever seemed to come in from the $7,500 sign out front but when I put signs on my beat up $3,000 Jeep Grand Wagoneer, someone would come in almost every day from the car. Now I have 5 Jeep Grand Wagoneers and 8 old Cadillacs with signs.  Will have 9 Cadillacs with signs next week because I just brought an 87 Cadillac Hearse in from the US,  It is down at BROCO for a new windshield and is then going to have a sign saying - "DON'T LET TAXES BE THE DEATH OF YOU" on it.

Back to your leaving the country question.  That is what I do.  My associates and I specialize on Canadians in the US and Americans in Canada.  Because Americans in Canada (like your wife) have to file US returns every year no matter where their money comes from, we have many more Americans than Canadians as clients for this purpose.  At any one time, we will have clients in 60 to 80 countries and 49 states.  For instance, in the next month, I am doing seminars on retiring to Mexico in Vancouver Calgary and Toronto.

Back to your question

I am sure that I do more of these than anyone else in Canada but I do not know if I can help you any more than the help you are already getting from KPMG.  The Vancouver and Halifax KPMG offices are some of the few places that I recommend for US / Canada Income tax help as you will see at the end.

If you are leaving the country, there may be significant departure taxes calculated on forms T1161, T1243 and T1244.  However, you are not obligated to pay those taxes if you post security for them.  The HSBC and other banks regularly provide letters of credit to the CRA for this purpose.
This LOC allows you to defer paying the tax to the CRA until you actually sell the article. 

NO LOC IS REQUIRED for Real Estate, Company pension plans or RRSP accounts.

Usually, a LOC is only required if you are leaving behind an active stock trading account.

Now the problem is that there are very few people in Canada equipped to handle your cash stock trading account if you are living in the United States or its territories because of  US securities Law which make it illegal for a Canadian Broker to even talk to you on the phone about your account if you are physically in the United States unless his Company and HE or SHE themselves have registered as well in the USA AND the STATE you are in.
Even Fred Snyder, the man I recommend most can only talk to those in Ontario and BC because of his licensing.

For someone like yourself, I usually recommend Darryl Thompson at Blackmont Securities in Toronto or Dan Walkow at Seabank Capital in White Rock. You are here so you should call Dan.   If you go to you will see what I mean because it starts off with a US / Canadian flag.

Dan does regular lectures in LA, San Diego, Palm Springs and Phoenix for the different Canadian Clubs there.

You can get hold of him at

Telephone: 604-541-9952 | Toll Free: 1-866-541-9952 | Fax: 604-542-5642

D.G. (Dan) Walkow, CFA, CMT, Managing Director & Portfolio Manager: [email protected]
Ajbinder (AJ) Sull, BBA, MBA, CFA, Portfolio Manager:
[email protected]
Paul Bains, BBA, MBA, CFP, Associate Portfolio Manager: [email protected]              

Seabank Capital Management Inc.
Suite 301, 1959-152nd Street
White Rock, British Columbia,
 Canada V4A 9E3

With regard to who to deal with, the people I recommend for this kind of information (other than myself of course) are:

Gary Gauvin is absolutely qualified to deal with you.  He is an old business partner of mine from Ottawa.  He now practices outside of Dallas Texas as a one or 1 1/2 person office.  If you deal with Gary, you will deal with Gary.  He is a US enrolled agent.  You can find his website easily.  Type - income Tax Expert -  into google.  Gary will come up as number one or two.  Why, because he is.  If I am looking for a first or second opinion, I call Gary. Disadvantage - Gary is a one and a half  person office.  Advantage - You will always get to talk to Gary.

Gary likes corporations.  I  and my four associates do not like them. I like dealing with individuals who deal cross-border withOUT corporations.

OR   KPMG in Vancouver. The last time  I checked they had 22 people in their US/Canada department.  call (604) 691-3025.  Advantage - Lots of Backup.  Disadvantage - It will be hard to get the same person to deal with you three times in a row.

OR   Steve Peters with KPMG in Halifax (902) 492-6011

OR    Kevin Nightingale in Toronto (416) 733-9595

OR    Mark Serbinski in Toronto  (416)733-0300
OR     Len Vandenberg with BDO Dunwoody in Kelowna, BC.  (250) 763-7600

OR     Steve Katz in Vancouver at (604) 732-1515

OR    Brad Howland in Victoria at (250) 598-6258

Whoever you choose, you would likely do well to consult with me for one or two hours a year.  If I have a suggestion, it will be worth it.  If I can't come up with anything, you will know that what you are doing is likely the best track.  I will compare it to my dentist, Ed Clarke.  When I went in the fall of 2005, I ended  up with $16,000 to $18,000 of dental bills, a root canal, a bunch of pain, and a lot of nice new caps, etc. 

When I went for an inspection on Jan 29, 2008,   he could not find anything wrong except that I was not flossing.  Which one did i appreciate more?

Well both - the first time was expensive but dealt with years of neglect.  The second said I am on the right track.

Good luck.

Looking at the California Non-resident Adjustment Form CA(NR) will give you another  idea of how this leaving the country stuff works for taxation after you have left and still have assets back in Canada.

One other thing.  Your wife will have to sponsor you for a green card for you to go and live with her in the US and that means doing the paperwork through Montreal.  If you kept the house in Canada, you could visit her in the US for up to six months at a time.  However, without a full blown home in Canada (or Italy, or Australia, or even the British Virgin Islands, you can not be a visitor to the US. AND!!! Under the circumstances you have described, your BC medical will also be canceled or ineffective 90 days after you leave.  Make sure you have arranged for Medical BEFORE you  go. 

I do not know whether you saw the CNN medical insurance special last night SAT SEPT 20, 2008  - i watched it twice.
They had a significant number of people (including the host) who had gone bankrupt in the states in the last few years because of medical WITH medical insurance which had run out or did not cover a pre existing condition.  It is fairly well know that 75% of US Bankruptcies take place because of medical bills.  What is not known is that 75% of the those HAD MEDICAL INSURANCE which ran out or was capped or had a large co-pay. 
When was the last time you heard of a Canadian going broke because of medical bills?
Making sure you have a good medical plan is more important than ANYTHING else you do BEFORE you  move to the US.


What Do I/WE charge?

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.
pert  US Canada Canadian American  Mexican Income Tax  service and help.
David Ingram gives expert income tax service & 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. ($472.50 with GST for in person or if you are on the telephone 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 $3,000 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.
$1,200 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

$3,000 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. However, if you have a stack of 1099, or T3 or T4A or T5 or K1 reporting forms, expect to pay an average of $10.00 each with up to $50.00 for a K1 or T5013 or T5008 or T101 --- Income trusts with amounts in box 42 are an even larger problem and will be more expensive. - i.e. 20 information slips will be at least $350.00
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 from $150 to $600.00 per year depending upon numbers of bank accounts, RRSP's, existence of rental houses, self employment, etc. Note that these returns tend to be informational rather than taxable.  In fact, if there are children involved, we usually get refunds of $1,000 per child per year for 3 years.  We have done several catch-ups where the client has received as much as $6,000 back for an $1,800 bill and one recently with 6 children is resulting in over $12,000 refund. 

Email and Faxed information is convenient for the sender but very time consuming and hard to keep track of when they come in multiple files.  As of May 1, 2008, we will charge or be charging a surcharge for information that comes in more than two files.  It can take us a valuable hour or more  to try and put together the file when someone sends 10 emails or 15 attachments, etc. We had one return with over 50 faxes and emails for instance. 

This is a guideline not etched in stone.  If you do your own TDF-90 forms, it is to your advantage. However, if we put them in the first year, the computer carries them forward beautifully.

IRS Circular 230 Disclosure:  To ensure compliance with requirements imposed by the IRS, please be advised that any U.S. tax advice contained in this communication (including any attachments) is not intended or written to be used or relied upon, and cannot be used or relied upon, for the purpose of (i) avoiding penalties under the Internal Revenue Code, or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.--

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 or  If you forward this message, this disclaimer must be included." -


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