This is cross-posted from citizenshipsolutions.ca
NB:Reminder that the “dual citizen exemption” is available ONLY if one has met the “Five Year Tax Compliance Test
This is the 2nd of seven posts analyzing the “dual citizen exemption” to the S. 877A Exit Tax which is found in § 877A(g)(1)(B) of the Internal Revenue Code. Please remember that the “dual citizen exemption” is available ONLY to those who meet the “five year tax compliance test”.
2. The history of Canada’s citizenship laws: Did the 1947 Canada Citizenship Act affirm citizenship or “strip” citizenship and create @LostCanadians?
3. The S. 877A “dual citizen” exemption – I was born before the first ever Canada Citizenship Act? Could I have been “born a Canadian citizen”?
4. The S. 877A “Dual Citizen” exemption: The 1947 Canada Citizenship Act – Am I still a Canadian or did I lose Canadian citizenship? (The “Sins Of The Father”)
7. The S. 877A “Dual Citizen” exemption: “MUST certify tax compliance for the five years prior to relinquishment ”
— Citizenship Lawyer (@ExpatriationLaw) February 4, 2016