Publications

Renouncing U.S. citizenship or giving up a green card: why and how to consider it“, March 24, 2017, Alex Marino and Kevin Kirkpatrick, Jewish Business News

“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

Federal Budget 2016 – Proposed Amendments to Small Business Deduction Entitlement and Transfer of Life Insurance Policies“, August 25, 2016, Kim G C Moody and Kenneth Keung, The Joint Committee on Taxation of The Canadian Bar Association and Chartered Professional Accountants of Canada

The Saga of Subsection 104(13.4): An Update” January 2016, Kim G C Moody, Canadian Tax Foundation, Tax for the Owner-Manager (16:1)

The Joint Committee on Taxation of The Canadian Bar Association and Chartered Professional Accountants of Canada” October 13, 2015, Kim G C Moody, Kenneth Keung, Josh Schmidt, CPA Canada

Current Cases,” Kim G C Moody, Patrick Lindsay and Lisa Handfield, May 26, 2014

U.S. Tax Effects of Canadian Prescribed Rate Loan Strategy,” January 20, 2014, Kim G C Moody, Timothy W. Clarke and Lisa Handfield, Tax Analysts

Inter-Provincial Issues of Interest“, September 23, 2013, Kim G C Moody, Timothy W. Clarke and Lisa Handfield, Canadian Tax Foundation, British Columbia Tax Conference