CIRCA 1993: This fascinating article appeared in the Financial Post in 1993. Reasonably accurate and notes that some "U.S. exiles" may have thought they relinquished US citizenship by naturalizing as Canadians – but perhaps not. Notice that there was a US tax attache in Ottawa. pic.twitter.com/2KH555dfY5
— U.S. Citizen Abroad (@USCitizenAbroad) June 27, 2020
Somebody recently drew my attention to this 1993 article, that appeared in the 1993 Financial Post. Although it doesn’t provide much, it is surprising that this appeared in the Financial Post. The article appears to be reasonably accurate. Of most interest, is the discussion about people who naturalized as Canadian citizens believing that by doing so they had relinquished their US citizenship. Relinquishment is an issue of the person’s intention when he became a Canadian. Did the individual naturalize as a Canadian citizen, with the intention of relinquishing US citizenship? Notice also that (at that time) the IRS had a phone number in Ottawa that one could (presumably) call. Do you feel safer with the IRS on Canadian soil?
IRS Direct: 613 238 5335 (this is currently the “Emergency” phone number for the US Embassy in Ottawa. Yes, it makes sense that any US tax issues would be an “Emergency”).
The title is quite prescient. In 1993 Americans abroad were not “Exiles”. In 2020 US policy has turned many of them into “Exiles”.
What follows is a pdf of the article (should anybody have any interest in it).