Alexander Marino is quoted in The Guardian article:“‘I don’t want to be part of a dictatorship’: the Americans queueing up to renounce their citizenship”, April 28, 2026.
Alexander Marino was a guest on the “This is Ottawa” CBC podcast episode titled ‘I feel alienated from my U.S. identity’ on March 23, 2026.
Alexander Marino was interviewed for the CBC news story “Dual citizens weigh Trump, taxes in decision to renounce US citizenship” on March 23, 2026.
Kim GC Moody was a guest on The Current with Matt Galloway on CBC Radio, on September 22, 2025 discussing “Why can’t you get a CRA agent on the line?”
Alexander Marino appeared on CONNECT With Sarah Crosbie on Corus Radio on September 16, 2025, to discuss “Are YOU an Accidental American?”
- All
- Accounting
- Alexander Marino JD, LLM (US Tax)
- Announcements
- Business Law
- Canadian Citizenship
- Canadian Tax
- Christmas
- Federal Budget
- Firm News
- Flowcharts
- Immigration & Travel
- Living Abroad
- Personal Notes
- Publications
- Team Profiles
- Trust & Estate Law
- US Citizenship Renunciation
- US Tax
- Webinar Recordings
In the Know: US Social Security Numbers and Individual Taxpayer Identification Numbers
When dealing with the US Internal Revenue Service (IRS), banking, credit, buying or renting property, or working in the US, you may quickly find that you are asked for a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). While the SSN and ITIN can both be utilized for tax filings with the IRS, they are not the same and have different eligibility requirements and application processes.
Here Comes the CEWS Audits
Today is the six month anniversary of the Canada Emergency Wage Subsidy (CEWS) program, so there’s no surprise that the CRA is getting serious about enforcement.
Changes to the Canadian Principal Residence Exemption – Part Two
Our firm’s earlier blog and podcast on possible changes to the Canadian principal residence exemption generated a…
Notable Fee Increases at US Citizenship & Immigration Services
Money, money, money . . . it’s going to cost you. In August, the US Department of Homeland Security (DHS) published a final rule that includes significant changes to the fee schedule for US Citizenship & Services (USCIS).
Changes Coming to the Canadian Principal Residence Exemption?
Are we about to see the long-standing sacred cow of Canadian tax – the Canadian principal residence exemption – be significantly modified? Perhaps. Politically, it might be a tough sell for any governing party if their voter base views such changes negatively but the time for change might be ripe.
Tax Planning and the US E-2 Treaty Investor Program
When contemplating a cross-border move or an expansion of a business, it is imperative to consider both immigration and tax requirements to ensure accomplishment of objectives and compliance with Federal, State, Provincial, and local regulations and requirements.
Alexander Marino is quoted in The Guardian article:“‘I don’t want to be part of a dictatorship’: the Americans queueing up to renounce their citizenship”, April 28, 2026.
Alexander Marino was a guest on the “This is Ottawa” CBC podcast episode titled ‘I feel alienated from my U.S. identity’ on March 23, 2026.
Alexander Marino was interviewed for the CBC news story “Dual citizens weigh Trump, taxes in decision to renounce US citizenship” on March 23, 2026.
Kim GC Moody was a guest on The Current with Matt Galloway on CBC Radio, on September 22, 2025 discussing “Why can’t you get a CRA agent on the line?”
Alexander Marino appeared on CONNECT With Sarah Crosbie on Corus Radio on September 16, 2025, to discuss “Are YOU an Accidental American?”
Moodys Private Client Blog + News in Your Inbox
Never miss a major development that might impact your bottom line with the best of our blog sent direct.
