October 23, 2012

Common US-Canada Cross-Border Taxation Matters

Category: Tax
  1. Inbound Investment into Canada by US Persons
    1. Canadian corporation
    2. Canadian ULC (Alberta, BC, NS)
    3. Canadian partnerships
    4. Canadian branch
    5. GST/HST considerations
    6. Sub-part F
  2. Outbound Investment into US by Canadians
    1. Canadian corporation
    2. Canadian partnership
    3. US C-Corp
    4. US LLCs
    5. US partnerships
    6. State/local tax considerations
    7. FAPI matters
  3. Repatriation Matters
    1. Avoidance of double taxation
    2. Maximizing surplus “up the chain”
  4. Financing the Investment
    1. Interest deductibility
    2. Thin capitalization
    3. Debt vs. equity
    4. Repatriating the investment – how?
  5. Permanent Establishment Issues
    1. What is a PE?
    2. Case law review
    3. Recent CRA Technical Interpretations and OECD activity
    4. Structural considerations
  6. Transfer Pricing Considerations
    1. Section 247 review
    2. CRA considerations
    3. IRS considerations
  7. Personal Use Real Estate Investment into the US
    1. Substantial presence test
    2. Estate tax considerations
    3. Ownership options

See Seminar Details for more information.