COVID-19 Updates and Resources

“TCC Allows Appeal in GAAR-Based Tax Attributes Streaming Case”, Volume 19, Number 3, July 2019, Christopher Ellett and Jonathan N. Garbutt, Canadian Tax Foundation

“Surprise! Foreign Affiliate Dumping Rules Coming to a Private Business Near You”, Issue No. 7, April 12, 2019, Kim G.C. Moody, Tax Times, 2019

“Proposed CCA Amendments Provide Limited Incentives”, Volume 19, Number 1, January 2019, by Kim G C Moody, Canadian Tax Foundation

“Morneau’s fall fiscal update disappoints on tax competitiveness”, December 6, 2018, Kim G C Moody, The Globe and Mail

“Penalty!”, October 2018, Kim G C Moody, STEP

“Renouncing U.S. citizenship or giving up a green card: why and how to consider it”, October 17, 2018, Alex Marino and Kevin Kirkpatrick, Riyadh Daily

“RRSP Overcontributions: CRA Continues To Punish When It Should Assist”, Volume 18, Number 4, October 2018, Aasim Hirji, Tax for the Owner-Manager

“The Paradise Papers: A Slippery Slope”, January 2018, Kim Moody, STEP Inside

Marsha Laine Dungog and Pedro E Corona, The US Income Tax Treatment of Mexican Retirement Funds Owned by US Persons, BNA Bloomberg International Journal (November 10, 2017)

“Poulin and Turgeon: Canada’s Tax Court Takes On The Arm’s-Length Standard”, November 14, 2016, Darryl Antel and Kenneth Keung, TaxNotes International, Vol. 84, No. 7

“The United States Income Tax Treatment of Australian Superannuation Funds Owned by U.S. Persons (Part 1 of 2)”, October 10, 2016, Marsha-laine Dungog, California Tax Lawyer, Vol. 25, No. 3

 “U.S. Income Tax Treatment of Australian Superannuation Funds”, October 10, 2016, and Marsha Laine Dungog, Tax Notes International, Vol. 84, No. 2