The ADAMS Team
Beware Of The US "Snowbird Visa TAX BOMB!" Mondaq News Alerts (registration) If the sum is less than 182 or less, then the individual is not resident for US income tax purposes. However, this second test ("Substantial Presence Test") has an important exception. If the individual has a closer connec[...]
Beware Of The US "Snowbird Visa TAX BOMB!" Mondaq News Alerts (registration) If the sum is less than 182 or less, then the individual is not resident for US income tax purposes. However, this second test ("Substantial Presence Test") has an important exception. If the individual has a closer connec[...]
Canadian "Thin Capitalization" Rules: Further Broadening Mondaq News Alerts (registration) Historically, the rules in the Income Tax Act ( Canada ) (ITA) did not take into account debt owed by partnerships of which a CRIC is a member or by trusts, or debt of Canadian branches of non-resident corpor[...]
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