Here is a question: Do Canadians have the Fourth of July? Yes, but they don’t celebrate it.
I just want to express my congratulations to the growing list of Brockers who have received their Certificates of Loss of Nationality. For you, the Fourth of July is just another day of the month of July.
We are celebrating our Independence Day. Not independence of the United States of America from the British, but independence for expat slaves from the United States of America.
Peter Spiro at Opinio Juris mentions our own Victoria:
This July 4th, Exploring Paths Away From Citizenship
In the meantime, my correspondent on expatriate matters, the very well informed and thoughtful Victoria Ferauge (resident in Versailles), tells me that many nonresident US citizens are getting tax compliant precisely in order to cut the citizenship cord without the IRS getting in the way.
That’s too bad. The US is the only OECD country to tax non-resident citizens. Most are getting caught in a dragnet aimed at much bigger fish and the different problem of asset offshoring. Just as other countries are looking to cement ties with non-resident citizens, the US seems to be scaring its away. The better fix for all of this would be to roll back FATCA as it applies to ordinary Americans overseas, eliminating the need to become un-American. In the meantime, we will almost surely see more fellow citizens heading to the exits.
Congratulations to Victoria for being noticed.
I responded to Mr. Spiro with my Happy Independence Day wishes:
Becoming a non-US citizen is a great matter of rejoicing for these reluctant Expats. Once they announce to the others their reception of their CLN in the mail, they receive multiple expressions of congratulations. I know people who feel great relief at receiving their CLN and have expressed to me how happy they are.
How many countries in the world do you know that people literally congratulate its former nationals when they receive proof that they are no longer citizens of that country? This is proof positive that US citizenship is the worst citizenship in the world.
So happy Independence day, you Americans. But for me and many thousands of people, we are glad to be independent too: independent from America.
I am looking forward to going to Toronto on July 15th to relinquish. I became a Canadian February 19, 1993. I rejoice that I am Canadian and independent of America. I will look forward to getting my CLN. I may frame a copy and hang it next to a copy of my Canadian citizenship paper.
Best wishes to you northernstar. We’ll be with you in spirit, and rejoice with you as you get your freedom papers.
@northernstar, It is important to use the correct language. You do not go “to relinquish” but to inform a consular officer of your prior relinquishing act which was done with the intention of losing United States citizenship. I.e., you relinquished in 1993 and have not been a US citizen for twenty years. You are now informing them of this so that they do not confuse you with an American citizen (i.e., a slave of the the United States federal government).
@Petros
this is good to know….I just want to confirm that
I need form DS-0481 Statement of Understanding Concerning the Consequencences and Ramifications of Renunciation or Reliquishment of U.S.citizenship
DS-4083 Certificate of Loss of Nationality of the US
and
Form OMB No. 1405-0178 Request for Determination of Possible loss of US citizenship.
question 12 b is tricky,,,asks if I did own property in Canada. I just rented until I bought a home in 2001..after I got my canadian citzenship…I sold that, bought another one in 2005 and sold that and now just rent…How do I answer that? as there was no ownership up to 1993 and after until 2001?
my parents are dead and I have siblings who hate me…so should I just say I have siblings and parents dead and leave it at that.
Can I download these forms so I can type in the answers .? I just printed from the govt site.
http://righteousinvestor.com/2011/04/07/my-april-7-visit-to-the-us-consulate/
The forms I filled out were DS 4079 and DS 4081 which are both available as fillable pdf (so that they can be filled out on your computer and printed already completed). If the links in the above post don’t still work, just google the forms.
DS 4083 will be completed by the consular officer.
It doesn’t matter if you rented or owned. What matters is that you lived in Canada or otherwise outside of the United States.
It doesn’t matter whether your parents or siblings live in the US. It doesn’t matter whether you have a good relationship with them or not.
Congratulations to all Brocker’s who’ve found their freedom from tyranny.
Shadow Raider posted this on another thread, from FAWCO:
“The Foreign Earned Income Exclusion FEIE (Section 911 of the tax code) was originally put in place as an essential element of the U.S. Tax Code to protect expatriate Americans from double taxation and to ensure that they remain economically competitive, particularly in relation to other foreign nationals whose governments actively promote their expatriate citizens. ”
https://www.fawco.org/index.php?option=com_content&view=article&id=2456:request-from-congress-for-a-gao-review-of-section-911-impacts&catid=182:us-taxation&Itemid=604
Speaking as a US citizen, it’s hard to imagine our difficulties being even ACKNOWLEDGED by the US government, let alone having one that works to “actively promote their expatriate citizens.” What a pity and loss it is to America that even the former action by the US government may have stemmed the loss of the many very fine citizens who now feel nothing but disdain for their former nation. When the pursuit of tax cheats takes precedent over the loss of its fine citizens, it is a strong indicator that the US has succumbed to the deadly sin of avarice.
@Northern Star
Re question 12(b) I have never owned property, but wanted to make clear I was well established here.
“Did you own property?”
“No. I have always rented since 1973.”
Re question 13(c) No need at all to mention deceased persons. As for living family, you could write “brothers and sisters,” or “2 brothers and 1 sister,” whatever.
I didn’t mention any names. I don’t have any US family, but under question 12(c), which refers to Canada, I simply put:
“Do you have family or social ties?
“Entire family and lots of friends and social activities.”
They won’t ask anything about your family members. It’s basically immaterial to a relinquishment claim. They don’t ask much, if anything, at all. They read the questionnaire whilst you’re in the waiting area. If something on the 4079 isn’t clear to them, they’ll ask. But in general, the 4079 speaks for itself, so they don’t ask about anything in it. The meeting itself at Toronto runs around 10-15 minutes.
To get a feel for what the meeting is like, check out the relinquishment stories in the Consulate Report Directory. Toronto has a very good reputation for being pleasant and efficient. http://isaacbrocksociety.ca/consulate2/
@Pacifica777
Thank you for the advice. I have a question need clearing up.
I rented up to 2001 , way after my 1993 citizenship..So I should not put down that I owned after that day, one home bought in 2001 and sold in 2005 and bought another one and sold that one in 2009….So I don’t mention that I bought them? It is after my citizenship date.
Also I have one son in UK…and no other family, just friends. Both my sons were registered at the counsel, The one in UK has a Cdn passport and US passport (which I never thought he should have gotten) I just don’t want to trip and be telling any lies. The deceased son only had a Canadian passport.
@Northern Star,
You could put
rented home19xx-2001
owned home 2001-2009
rented home 2009-present
I’d stick in the rented (even though they only ask about owning) because it does establish your presence here.
The 4079 only asks if you have family, friends, property, etc, in Canada and the US.
However 13(g) does ask “Have you registered your children as citizens of the United States?”
I haven’t heard of them asking about the child if a person answered yes. (Basically State doesn’t seem to be interested in making more work for itself, eg trying to find possible citizens around the world). Maybe some people who answered yes on 13(g) can reply with their experience on this. I’m pretty sure that someone who had who did their relinquishment CLN at Toronto told me they had answered yes to that question, but no questions were asked. I’ll see if that’s in my notes.
http://waysandmeans.house.gov/uploadedfiles/bugnion_wg_comments.pdf
July 4, 2013 – The words of a true American Patriot
A revolution is under way
In 1776, the United States declared independence because the mother country on the other side of the ocean was imposing taxes on the colonies for the benefit of England. Resentment started when Britain tried to enforce the Navigation Act after 1763. Resentment increased with the Stamp Act in 1765, a way for Britain to tax the colonies. The British Tea Act of 1773 led to the Tea Party and we all know the outcome – the American Revolution and independence crying out “no taxation without representation”.
Today, the estimated 7 million Americans resident abroad, of whom the majority are long-term overseas residents in high tax OECD countries, face a comparable situation. Their representation in Congress is non-existent in reality. Americans abroad amount to only 1 to 2% of the votes in any particular state; Congressmen and Senators have ignored their tax issues. The unjustified myth that Americans abroad are wealthy and disloyal restricts a rational approach to the problems because of political image issues.
Citizenship-based taxation (CBT) has existed ever since the federal income tax was adopted. Despite CBT being an anomaly involving double taxation, taxation of phantom gains and explicit tax code discrimination, it was grudgingly tolerated by Americans abroad because it was essentially voluntary, most often involved little tax or no U.S. tax liability and basically was not enforced. In particular, the FBAR filing requirement was so obscure that even the big four accounting firms were not aware of the filing obligation dating from 1970 and failed to inform Americans abroad of the need to file the FBAR.
Since 2001, a series of legislative events have radically changed the situation:
In 2001, the Patriot Act made anything foreign suspect, including Americans residing overseas.
In 2004, Congress, under the Jobs Act, drastically increased the FBAR civil and criminal penalties to confiscatory levels, creating a disguised form of taxation on assets held overseas.
In 2006 administration of the FBAR reports was transferred to the IRS for enforcement.
In 2006 the Tax Increase Prevention and Reconciliation Act (TIPRA) extended the Bush tax cuts and included a compensatory revenue raising provision that reduced the benefit of the foreign earned income exclusion, limited the foreign housing allowance and pushed Americans overseas into higher tax brackets, thereby increasing U.S. tax liabilities for many Americans abroad.
In 2008 the law relating to renunciation of U.S. citizenship was revised under Section 877A and introduced an Exit Tax on wealthy individuals (defined as “covered”). The law also provided that Americans who inherit from estates of former “covered” U.S. citizens are subject to U.S.
inheritance tax with no exclusion. This outrageous discriminatory provision aims to discourage
renunciation of citizenship, but in fact penalizes children of former U.S. citizens for an act they
did not commit. In practice, it encourages the children to also renounce their U.S. citizenship.
In 2009 the IRS launched its initiative against tax evasion linked to foreign assets through the
Overseas Voluntary Disclosure Programs and a threatening public relations campaign. While it
justifiably targeted U.S. resident tax evaders, it simultaneously trapped Americans abroad who
necessarily have foreign assets. The IRS’s one size fits all policy and bait and switch tactics led to abuses of Americans abroad which inspired sharp criticism from the National Taxpayer Advocate.
In 2010 FATCA was slipped into the HIRE bill with no debate in Congress and no cost/benefit
analysis. FATCA aims to provide the door that closes the fiscal trap by requiring foreign financial institutions to report to the IRS on assets held overseas by U.S. persons. It effectively cuts off many Americans from foreign financial institutions which find it too onerous to maintain
American clients. FATCA creates a barrier to free movement of capital and people.
In 2012 S.3457 proposed to grant the IRS the authority to have a U.S. passport cancelled or not issued if the IRS determined that the individual owed $50,000 or more U.S. tax.
In 2012 the Ex-patriot Act, S.3205, proposed to deny any “covered” expatriate re-entry into the United States, with retroactive effect for ten years prior to enactment of the law. The Reed
Amendment of the 1996 Illegal Immigration Reform and Immigrant Responsibility Act already
allows the United States to deny entry of former citizens into the United States.
In 2013, S.268 was introduced; it compounds difficulties created by FATCA.
In 2013 the Senate Finance Committee included in its tax reform recommendations a provision which would grant the IRS authority to cancel a U.S. passport for tax collection purposes.
This stream of legislation and proposals categorizes Americans abroad as suspected criminals seeking to escape U.S. taxes. Congress has outdone George III and has turned the United States into a fiscal prison, including legislation which is deemed anti-constitutional under the Fifth Amendment1 and is contrary to Articles of the Universal Declaration of Human Rights.2
The foundation of the U.S. fiscal prison is citizenship-based taxation. Americans working and living abroad carry a ball and chain of dual taxation throughout their entire lives up to and including death.
Americans abroad already pay taxes in the country where they reside and receive governmental services.
The additional U.S. tax obligation creates inevitable incompatibilities and discrimination and even requires Americans abroad to break foreign exchange control laws to pay U.S. taxes.
A revolution among long-term overseas residents is now underway. Five years ago, Americans abroad never talked about renunciation of citizenship. Today, it is a common topic in the press and among the community abroad. For more and more individuals, renunciation is the only solution to an intolerable situation created by the U.S. imposing its laws beyond its borders. The United States is literally destroying the community of Americans abroad, which plays an essential role in representing U.S. interests and goodwill overseas. The United States is shooting itself in the foot.
While the absolute number of renunciations, currently around 2,000 a year, is insignificant compared to the average annual U.S. citizenship naturalizations of 680,000, renunciations have multiplied seven times over the last four years. So far we have seen only the tip of the iceberg if CBT remains in force.
Today’s situation leads to serious hidden prejudice for the United States. U.S. exports are far below where they should to be because citizenship-based discourages U.S. companies from deploying U.S. citizens overseas to sell U.S. products; the law makes them too expensive. U.S. tax law and FATCA create insurmountable barriers for small and medium-sized companies to establish beachheads abroad to develop exports. The loss represents millions of U.S. jobs, hundreds of billions of dollars of exports, billions of dollars of U.S. tax revenue, and an unsustainable trade and budget deficit. Americans married to a foreign spouse, who represent about a third of the Americans resident abroad, now hesitate to register their children born abroad with the U.S. Embassy. The hot thing among young adults in their twenties is to renounce U.S. citizenship; they are aware of the impossible web of U.S. regulations that restrict job opportunities and personal freedom. Pushing away the young generation of Americans abroad is an immense loss to the United States. In prior generations, many highly educated multi-lingual American children returned to the United States, founded companies and created jobs in the U.S.
Adopting RBT will stop this revolution immediately. RBT law needs to be drafted in the spirit to allow free movement of individuals to leave and return to the United States, to reinforce the competitiveness of Americans and the United States overseas, to provide a simple, non-penalizing transition to RBT for the community of Americans already overseas, to ensure that Americans abroad are not subject to FATCA and FBAR, to adapt existing bilateral tax treaties and enter into new tax treaties so that withholding tax rates on U.S. source income are reasonable and to ensure that Americans abroad who have the majority of their assets in the United States (retirement funds, pension funds, real estate) are not disadvantaged under RBT with regard to either income or estate taxes.
I thank you for the opportunity to comment and hold high hopes that your bi-partisan efforts will lead to the constructive tax reform so necessary for Americans residing abroad.
Sincerely yours,
Jacqueline Bugnion
http://isaacbrocksociety.ca/2012/11/18/homelanders-propose-raising-taxes-on-us-persons-abroad-to-pay-for-territorial-taxation/comment-page-1/#comment-93487
November 18, 2012 at 10:34 am
We dare not forget today that we are at the forefront of the Second American Revolution. Let the word go forth from this time and place, to friend and foe alike, that the torch has been passed to a new generation of Americans Abroad –born in this century, tempered by the Homeland FBAR, FATCA and OVDI attacks, disciplined by a hard and difficult road to tax compliance, proud of our commitment to the ideals of what America was once–and unwilling to witness or permit the slow undoing of those human rights to which Americans Abroad have always been committed, and to which we are committed today in the Homeland and around the world.
Let the Homeland know, even though it wishes us ill, that, as law abiding citizens, in full compliance with the law, we shall pay any price, bear any burden, meet any hardship, support any friend, oppose any foe to assure our human rights as citizens of this world.
http://isaacbrocksociety.ca/2012/11/28/miscellany-political-rally-and-american-citizens-abroad-on-goldstein-on-gelt/comment-page-3/#comment-101903
Mark Twain
November 29, 2012 at 8:08 pm
We hold these truths to be self-evident, that all men are created equal, that they are endowed by their Creator with certain unalienable Rights, that among these are Life, Liberty and the pursuit of Happiness.
That to secure these rights, Governments are instituted among Men, deriving their just powers from the consent of the governed, That whenever any Form of Government becomes destructive of these ends, it is the Right of the People to alter or to abolish it, and to institute new Government, laying its foundation on such principles and organizing its powers in such form, as to them shall seem most likely to affect their Safety and Happiness. Prudence, indeed, will dictate that Governments long established should not be changed for light and transient causes; and accordingly all experience hath shewn, that mankind are more disposed to suffer, while evils are sufferable, than to right themselves by abolishing the forms to which they are accustomed. But when a long train of abuses and usurpations, pursuing invariably the same Object evinces a design to reduce them under absolute Despotism, it is their right, it is their duty, to throw off such Government, and to provide new Guards for their future security.
A bill of particulars documenting the ruler’s “repeated injuries and usurpations” of the Emigrants’ rights and liberties.[
Such has been the patient sufferance of these Colonies; and such is now the necessity which constrains them to alter their former Systems of Government. The history of the present Ruler of United States of America is a history of repeated injuries and usurpations, all having in direct object the establishment of an absolute Tyranny over these Emigrants. To prove this, let Facts be submitted to a candid world.
He has refused his Assent to Laws, the most wholesome and necessary for the public good.
He has forbidden Governors to pass Laws of immediate and pressing importance, unless suspended in their operation till his Assent should be obtained; and when so suspended, he has utterly neglected to attend to them.
He has refused to pass other Laws for the accommodation of large districts of people, unless those people would relinquish the right of Representation in the Legislature, a right inestimable to them and formidable to tyrants only.
He has called together legislative bodies at places unusual, uncomfortable, and distant from the depository of their Public Records, for the sole purpose of fatiguing them into compliance with his measures.
He has dissolved Representative Houses of emigrants repeatedly, for opposing with manly firmness of his invasions on the rights of the people.
He has refused for a long time, after such dissolutions, to cause others to be elected, whereby the Legislative Powers, incapable of Annihilation, have returned to the People at large for their exercise; the State remaining in the mean time exposed to all the dangers of invasion from without, and convulsions within.
He has endeavoured to prevent the population of these States; for that purpose obstructing the Laws for Naturalization of Foreigners; refusing to pass others to encourage their migrations hither, and raising the conditions of new Appropriations of Assets.
He has obstructed the Administration of Justice by refusing his Assent to Laws for establishing self-Judiciary Powers.
He has made IRS Judges dependent on his Will alone for the tenure of their offices, and the amount and payment of their salaries.
He has erected a multitude of New Offices, and sent hither swarms of Officers to harass our people and eat out their substance.
He has kept among us, in times of peace, Standing Armies of Tax Collectors without the Consent of our legislatures.
He has affected to render the Revenue Service independent of and superior to the Civil Power.
He has combined with others to subject us to a jurisdiction foreign to our constitution, and unacknowledged by our laws; giving his Assent to their Acts of pretended Legislation:
For quartering large bodies of armed collectors among us:
For protecting them, by a mock Trial from punishment for any Thefts which they should commit on the Inhabitants of these States:
For cutting off our Trade with all parts of the world:
For imposing Taxes on us without our Consent:
For depriving us in many cases, of the benefit of Trial by Jury:
For transporting our assets beyond Seas to be tried for pretended offences:
For abolishing the free System of US Laws in a neighbouring Province, establishing therein an Arbitrary government, and enlarging its Boundaries so as to render it at once an example and fit instrument for introducing the same absolute rule into these Colonies
For taking away our Charters, abolishing our most valuable Laws and altering fundamentally the Forms of our Governments:
For suspending our own Legislatures, and declaring themselves invested with power to legislate for us in all cases whatsoever.
He has abdicated Government here, by declaring us out of his Protection and waging War against us.
He has plundered our seas, ravaged our coasts, burnt our towns, and destroyed the lives of our people.
He is at this time transporting large Armies of foreign Mercenaries to compleat the works of confiscation, desolation, and tyranny, already begun with circumstances of Cruelty & Perfidy scarcely paralleled in the most barbarous ages, and totally unworthy the Head of a civilized nation.
He has constrained our fellow Citizens taken Captive on the high Seas to testify against their Countrymen, to become the executioners of their friends and Brethrens assets, or to fall themselves by their Hands.
He has excited domestic insurrections amongst us, and has endeavoured to bring on the inhabitants of our frontiers, the merciless Bank Savages whose known rule of warfare, is an undistinguished destruction of all ages, sexes and conditions.
In every stage of these Oppressions We have Petitioned for Redress in the most humble terms: Our repeated Petitions have been answered only by repeated injury. A Prince, whose character is thus marked by every act which may define a Tyrant, is unfit to be the ruler of a free people.
This section essentially finished the case for independence. The conditions that justified revolution have been shown.
Nor have We been wanting in attentions to our United States brethren. We have warned them from time to time of attempts by their legislature to extend an unwarrantable jurisdiction over us. We have reminded them of the circumstances of our emigration and settlement here. We have appealed to their native justice and magnanimity, and we have conjured them by the ties of our common kindred to disavow these usurpations, which, would inevitably interrupt our connections and correspondence. They too have been deaf to the voice of justice and of consanguinity. We must, therefore, acquiesce in the necessity, which denounces our Separation, and hold them, as we hold the rest of mankind, Enemies in War, in Peace Friends.
http://isaacbrocksociety.ca/2012/11/28/miscellany-political-rally-and-american-citizens-abroad-on-goldstein-on-gelt/comment-page-3/#comment-101846
Patrick Henry
November 29, 2012 at 6:24 pm
_______ is a Homelander. Therefore, he will never be able to understand what ex-pats are going through unless he was to leave the Homeland and put down roots elsewhere.
Today’s ex-pats have much in common with the American colonists who declared independence from the British Homeland in 1776. The colonists faced then, like ex-pats face today, TAXATION WITH NOTHING IN RETURN from the HOMELAND–a direct result of having NO REPRESENTATION in the Homeland’s legislature. I believe it was called TYRANNY back then.
The American colonists “whined” about it then just like today’s ex-pats are “whining” about it now. The result will be the same–whining didn’t work back then, just like it won’t work now.
However, what did work then and what will work now, is formal RENUNCIATION / RELINQUISHMENT OF THE HOMELAND’S CITIZENSHIP. It is the only solution if an ex-pat wants to survive and live at least a semi-normal life.
So ______, if you happen to be reading this, sorry for sounding so anti-American, no ex-pat wants to sound that way. But enough is enough! No man or woman worth their salt can tolerate living under such conditions. America’s founders didn’t tolerate it, why should anyone else?
My wife is just starting her Canadian citizenship application process this September. ~sigh~ Took her that long to realize that the USG was a malevolent leech of epic proportions.
Happy “THANK GOD I’M NOT AMERICAN” Day today. And to those of you who have successfully ditched that leech-like citizenship and kicked it to the curb…Congratulations on your FREEDOM DAY!
When I get my CLN …I will be able to really say that…but I do feel that right now…Have felt that since 1993…when I turned Canadian. Remember crossing the border in 1969 and feeling so happy.
I am sooooooo tempted to fill out her Form 4079 like THIS: https://lh3.googleusercontent.com/-uAVuPlm09Rc/UdaMqKS9NpI/AAAAAAAAApM/on0INjYhj8g/w651-h837-no/Form4079_FU.jpg
@The Animal
My husband and I want to thank you for our morning chuckle 🙂
@The Animal
Come to think of it, isn’t the middle finger kind of redundant? 😉
I know, but I figured it was pretty much a great way to tell the DoS off. 😛
bubblebustin, this is the one I really want to send…to the IRS.
https://lh4.googleusercontent.com/-T-BCuvL8QmY/UdcneJQ19_I/AAAAAAAAApk/dnGJPui9c_4/w651-h840-no/Form8938_FU.jpg
Pingback: Cook v. Tait 12: The implications of Afroyim and the 14th amendment | U.S. Persons Abroad - Members of a Unique Tax, Form and Penalty Club
Pingback: The Isaac Brock Society
Pingback: From The Desk of John Richardson: Co-chair ADCS-ADSC.ca – A trip to Algonquin Park and thoughts of Berlin | Alliance for the Defence of Canadian Sovereignty
Pingback: The Isaac Brock Society | “Seize The Day 2″ – Staff Report on Comprehensive Tax Report on 2015 and Beyond – Republican Staff U.S. Committee on Finance