Articles and presentations

“Surprise! Foreign Affiliate Dumping Rules Coming to a Private Business Near You”, 2019 Issue No. 7, April 12, 2019, Kim G C Moody and Kenneth Keung, TAXTimes

“Rectification: It’s All About Intention”, Volume 19, Number 2, April 2019, Aasim Hirji and Reagan Ruslim, Tax for the Owner-Manager

“Morneau’s fall fiscal update disappoints on tax competitiveness”, December 6, 2018, Kim G C Moody, The Globe and Mail

“Renouncing U.S. citizenship or giving up a green card: why and how to consider it”, October 17, 2018, Alex Marino and Kevin Kirkpatrick, Riyadh Daily

“RRSP Overcontributions: CRA Continues To Punish When It Should Assist”, Volume 18, Number 4, October 2018, Aasim Hirji, Tax for the Owner-Manager

“U.S. Tax Reform: The End of the LLC?”, July 30, 2018, Elan Harper and Azam Rajan, Tax Notes International

“Private Corporation Announcements, October 16-20, 2017″, January 2018, Kim Moody, Canadian Tax Foundation

Marsha Laine Dungog and Pedro E Corona, The US Income Tax Treatment of Mexican Retirement Funds Owned by US Persons, BNA Bloomberg International Journal (November 10, 2017)

“Tax Planning Using Private Corporations – Tax on Split Income and Limitation of Lifetime Capital Gains Deduction Proposals“, October 2, 2017, Kim G C Moody and Kenneth Keung, The Joint Committee on Taxation of The Canadian Bar Association and Chartered Professional Accountants of Canada

“New Small Business Deduction Rules Under Section 125“, November 28, 2016, Kenneth Keung, Canadian Tax Foundation

“Income splitting: Is it time to re-visit a 1966 Canadian tax reform idea?“, August 25, 2017, Kim G C Moody and Kenneth Keung, Tax Times

“Kim Moody and Kenneth Keung: Canada’s tax proposals read like a class-warfare manifesto against private businesses“, August 16, 2017, Kim G C Moody and Kenneth Keung, Financial Post

“Renouncing U.S. citizenship or giving up a green card: why and how to consider it“, June 13, 2017, Alex Marino and Kevin Kirkpatrick, Expat Info Desk

“Federal Budget 2017 – Proposed Amendments to Taxation of Work In Progress (WIP) for Professionals“, May 31, 2017, Kim G C Moody and Kenneth Keung, The Joint Committee on Taxation of The Canadian Bar Association and Chartered Professional Accountants of Canada

“Canada Revenue Agency expands relief for Canadian taxpayers with US LLLPs and LLPs“, May 26, 2017, Elan Harper, Tax Times, Issue No. 10

“Selected Safe Income Issues: Relevant Period, Global Computation and Allocation“, May 30, 2017, Kenneth Keung, Canadian Tax Foundation – 2017 Prairie Provinces Tax Conference

“How the super reforms impact US expats“, May 2017, Marsha-Laine Dungog, SMSF Adviser Magazine

“Renouncing U.S. citizenship or giving up a green card: why and how to consider it“, March 24, 2017, Alex Marino and Kevin Kirkpatrick, Jewish Business News

“Poulin and Turgeon: Canada’s Tax Court Takes On The Arm’s-Length Standard”, November 14, 2016, Darryl Antel and Kenneth Keung, TaxNotes International, Vol. 84, No. 7

“The United States Income Tax Treatment of Australian Superannuation Funds Owned by U.S. Persons (Part 1 of 2)”, October 10, 2016, Marsha-laine Dungog, California Tax Lawyer, Vol. 25, No. 3

 “U.S. Income Tax Treatment of Australian Superannuation Funds”, October 10, 2016, and Marsha Laine Dungog, Tax Notes International, Vol. 84, No. 2

“Federal Budget 2016 – Proposed Amendments to Small Business Deduction Entitlement and Transfer of Life Insurance Policies“, August 25, 2016, Kim G C Moody and Kenneth Keung, The Joint Committee on Taxation of The Canadian Bar Association and Chartered Professional Accountants of Canada