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?”
Alexander Marino appeared on The Ben Mulroney Show on Corus Radio on September 16, 2025, to discuss “Have You Heard About Accidental Americans?”
Alexander Marino appeared on the Jim Richards Show on Newstalk 1010 in Toronto on September 4, 2025 to discuss “Why are some Americans renouncing their US citizenship?”
Kim G C Moody has authored the article, “The tax hit to Canadians from Trump’s ‘big beautiful’ bill could be tremendous” in The Financial Post, May 27, 2025.
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Trump’s NAFTA pledge threatens US expats in Canada
Donald Trump infamously called the North American Free Trade Agreement (NAFTA) “the single worst trade deal ever approved by [the United States]”[1] and vowed to withdraw from the deal once elected. This policy was such a core plank of his platform that as soon as it become abundantly clear that Trump would win the U.S. election, the value of Mexican Peso relative to U.S. dollar dropped precipitously under the expectation that the U.S. would likely withdraw from NAFTA.[2]
Since then, much has been written about the potential economic fallout caused by Trumps pledge. However, little has been written about what might happen to Americans who are working in Canada.
New Alberta Investment Tax Credits – Great for Business or Bureaucrats?
As the new Alberta Investor Tax Credit (“AITC”) and Capital Investment Tax Credit (“CITC”) were making their way through the Alberta Legislature I wrote an article for the Canadian Tax Foundation which appeared in the January 2017 issue of “Tax for the Owner Manager” and can be accessed here. Bill 30, which contains the two credits, became law on December 9, 2016. The draft legislation discussed in my article was only cosmetically changed with 4 amendments accepted at the end of November.
The 2017 tax crystal ball
Well, it’s that time of year when people start to wind down for the holidays and get ready to spend time with family. For me, I’m not immune to that. I’m very much looking forward to gathering my wife and kids around the fire and the Christmas tree to have a lively discussion about what 2017 might look like in the tax world. Accordingly, consider this short blog a preview of the riveting Moody family holiday discussions. And, yes, my family can’t wait!
The Twelve Days of Tax Christmas
On the first day of Christmas
my true love sent to me:
an Income Tax Act! (In a Pear Tree)
On the second day of Christmas
my true love sent to me:
Two CRA Notice of Reassessments
and an Income Tax Act! (In a Pear Tree)
An update to the small business deduction rules, and some much-needed flowcharts
It has been more than half a year since the Department of Finance announced proposed amendments to the small business deduction (SBD) rules in section 125 of the Income Tax Act (Act) as part of the 2016 Federal Budget. The Canadian tax community has just started to digest the complexity and reach of these amendments. The draft legislation has only passed First Reading in Parliament (as Bill C-29), but in all likelihood, it will eventually be enacted in its current form since Finance has already made a round of revisions to the draft legislation on October 21, 2016.
So you want to move to Canada?
It seems like every time there is an American election, Google is inundated with search traffic from panicked Americans looking to move to Canada. However, the most recent American election was met with a particularly colossal surge of interest. In fact, the demand was so great that the Government of Canada’s Department of Immigration, Refugees and Citizenship website crashed due to the high volume of visitors.
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?”
Alexander Marino appeared on The Ben Mulroney Show on Corus Radio on September 16, 2025, to discuss “Have You Heard About Accidental Americans?”
Alexander Marino appeared on the Jim Richards Show on Newstalk 1010 in Toronto on September 4, 2025 to discuss “Why are some Americans renouncing their US citizenship?”
Kim G C Moody has authored the article, “The tax hit to Canadians from Trump’s ‘big beautiful’ bill could be tremendous” in The Financial Post, May 27, 2025.
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