Estate Planning for U.S. Expatriates
Estate Planning for U.S. Expatriates

As U.S. persons residing in Canada are subject to the federal U.S. estate rules, the provisions become more complicated when one spouse is not a U.S. person. The IRS code and regulations need to be examined in conjunction with Article XXIX-B of the Canada/U.S. Tax Treaty to determine the tax effective manner to transfer wealth.