Publications and Articles1

• Risk of Deemed US Residence
  Published in Canadian Tax Highlights
  Volume 23, Number 5, May 2015
  
  
• The Grand Old Man of Canadian Tax
  Canadian Tax Foundation (www.ctf.ca)
  Brian J. Arnold, Posting 075, 5 February 2015
  
  
• Extensive New Reporting Requirements Have Been Imposed on Taxpayers Owning Foreign Property Over $100,000
  Published in Canadian MoneySaver Magazine
  2 June 2014
  
  
• Visitors to the U.S. (Especially Snowbirds) Beware!
  Published in Canadian MoneySaver Magazine
  March 2014
  
  
• Inheritances From Foreign Relatives - Tax Aspects
  Published in Canadian MoneySaver Magazine
  October 2013
  
  
• Collection of Back Taxes from Non-Residents of Canada
  Published in Canadian MoneySaver Magazine
  February 2013
  
  
• The Canada Revenue Agency Pursues Individuals Who Claim Canadian Residence
  Published in International Tax Planning (Journal)
  Volume XVIII, No. 3 - 2013
  
  
• Can A Canadian Be Resident Nowhere?
  Published in Canadian MoneySaver Magazine
  October 2012
  
  
• The Residence of Trusts - A Warning
  Published in Canadian MoneySaver Magazine
  July 2012
  
  
• Tax Planning for Gifts and Bequests from Foreign Relatives
  Published in Canadian MoneySaver Magazine
  February 2012
  
  
• Report All Your Foreign Income
  Published in Canadian MoneySaver Magazine
  October 2011
  
  
• Canada Revenue Agency Continues Its Attack on 'Nonresidents'
  Published in Tax Notes International
  June 2010
  
  
• The Canada Revenue Agency Continues to Chase Departing Residents
  Published in Tax Notes International
  May 2008
  
  
• Moving to Canada — Some Tax Aspects
  Published in Tax Perspectives
  Fall 2007
  
  
• The CRA Attacks Canadian Residents Leaving Canada
  Published in Tax Perspectives
  Spring 2006
  
  
• Corporate Tax Planning Using Madeira
  Published in STEP AVANTI magazine
  September 2006
  
  
• Canadian Residents Leaving Canada — Recent Jurisprudence & Lessons to be Learned
  Published in Tax Notes International
  October 2005
  
  
• Canadian Residents Leaving Canada — Recent Jurisprudence
  Published in Bulletin for International Fiscal Documentation
  July 2005
  
  
• Madeira — Some Canadian Tax Planning Possibilities
  Published in Tax Perspectives
  Summer 2005
  
  
• U.S. Attacks Offshore Credit Cards
  Published in Tax Perspectives
  Fall 2003
  
  
• Madeira — Some Reflections on Portugal's New Tax Treaty with Canada
  Published in Offshore Investment Magazine
  April 2000
  
  
• Madeira — The Unknown Tax Haven
  Published in ICAA Monthly Statement Magazine
  May and June 1999 (two parts)