Liberty and justice for all United States persons abroad

Who protects the protector? An open letter to Prime Minister Harper

A law enforcement officer who is an “Accidental American” writes the Prime Minister asking for the protection of the Canadian government.

Dear Mr Harper;

According to a story in the National Post dated September 20, 2012 the Canadian government forced Eritrea to nix a ‘2% extortion tax’ on its citizens in Canada.  According to the story, the RCMP and United Nations reported that those who refused to pay were subjected to threats, intimidation and coercion.  Canadian Foreign Affairs officials sent off a strongly worded diplomatic note making it clear Canada would not renew the accreditation of the Eritrean consulate unless Eritrea agreed in writing to stop the scheme.

Eritrea, referred to by many as the “North Korea of Africa”, is one of the most highly militarized, secretive, corrupt countries in the world.  And that is not all it has in common with the US under this current administration.  These are also the only two countries in the world that collect taxes based on citizenship, not residency.

I am a “border baby”.  Back in the 1950’s, when the US was a friendly, benign neighbour, it was not uncommon for expectant mothers to cross the border, have their babies and return home to Canada.  That is my only connection to the US.  My parents are Canadian and I am Canadian, but I was born in the US.  That fact was always just a novelty until recently.

As you are no doubt aware, on March 18, 2010 the US government (Democrat) passed the Foreign Account Tax Compliance Act (FATCA) which is set to come into effect on July 1, 2014.  Under the guise of targeting tax cheats and money launderers, this law affects and will potentially devastate hundreds of thousands of honest, law-abiding, tax-paying Canadian citizens.  Many of these Canadian citizens, myself included, have never lived, worked or voted in the US.  We do not have the same rights as “other” US citizens.  For example, I have a daughter attending university in the US.  Her life would be made simpler if, like real US citizens, I could pass on my citizenship to her.  Because I have not lived in the US for five years (I have never lived there), I cannot pass citizenship on to her.  In other words, because I have never lived there I do not have the same rights as other US citizens, but apparently I still have the same obligations.

FATCA is an obvious violation of the Canadian Charter of Rights and Freedoms (not to mention privacy, human rights and banking laws).  Having worked in law enforcement for 32 years, I have seen the worst criminals in Canadian society afforded protection against unlawful search and seizure.  I may be naive, but I would like to believe that the Charter affords the same protections to honest citizens that it does to our most heinous criminals.  FATCA is a classic “fishing expedition”, and I trust your government is not going to sign any Intergovernmental Agreement (IGA) with the US in an effort to deny me, and others in the same situation, the same rights afforded Paul Bernardo.  It is clear that the current US administration has no respect for their own Constitution, so I do not expect them to have any respect for ours.  I do expect you, as leader of our sovereign nation, to ensure that our laws are respected.

Your government has been talking a lot about bullying recently.  Public Safety Canada has a document dated November 18, 2013 titled “Protecting Canadians from Bullying and Cyberbullying” which starts, “The Harper Government recognizes that bullying and cyberbullying are serious concerns for Canadian families and communities.”  Is your government going to back up its talk with action, and stand up to the bullying by the current US administration?  Please do not pretend that you are concerned about bullying if you are just going to be bullied into signing an IGA as a way of bypassing protections that should be afforded all Canadians.  It appears I have the misfortune to be a second class citizen in two countries.  After a lifetime of paying taxes and volunteering and making a positive contribution to this country, I think the least I can expect is for my government to afford me the same protections given those who came here from Eritrea who likewise were subject to threats, intimidation and coercion by a foreign government.  It is easy to stand up to Eritrea, but it takes a principled government to stand up to the most powerful bully on the planet.  I would like to point out that my Certificate of Canadian Citizenship certifies that I am “a Canadian citizen under the provisions of the Citizenship Act and, as such (am) entitled to all the rights and privileges and (am) subject to all the duties and responsibilities of a Canadian citizen.”  I have lived up to my obligations, are you going to live up to yours?

The actions of the US would appear to be a violation of The Master Nationality Rule, which is listed under Article 4 of The Hague Convention on Certain Questions Relating to the Conflict of Nationality Laws of 1930. In terms of practical effect, it means that when a citizen is in the country (Canada) of one of his two or more nationalities, that country (Canada) has the right to treat that person as if he or she were solely a citizen or national of that country (Canada).  In other words, I am solely a citizen of Canada while in Canada.  If I am not afforded the same protections as other Canadians, that is a violation of section 15(1) of the Charter which states, “Every individual is equal before and under the law and has the right to the equal protection and equal benefit of the law without discrimination and, in particular, without discrimination based on race, national or ethnic origin, colour, religion, sex, age or mental or physical disability.”  Am I not entitled to the same protections offered Canadian citizens born in Canada or Eritrea?

As I understand it, some other countries (including China and Russia) are resisting the implementation of FATCA, particularly unless the US reciprocates, which is clearly not going to happen.  Under Article 6, Paragraph 1 of the IGA released today, under the heading Reciprocity, it states, “The Government of the United States acknowledges the need to achieve equivalent levels of reciprocal automatic information exchange with Canada.  The Government of the United States is committed to further improve transparency (comforting from the most transparent administration in history) and enhance the exchange relationship with Canada by pursuing the adoption of regulations and advocating and supporting relevant legislation to achieve such equivalent levels of reciprocal automatic information exchange.”  I am no lawyer, but I can easily see that we are selling them the farm and they are promising to try to come up with the money (which they know they cannot achieve).  I have learned two things watching the current US administration: 1) they treat their friends like enemies and their enemies like friends; and 2) they are bullying thugs who, like most bullies, will back off when someone stands up to them.  I am quite certain that you know there will never be reciprocity, but you let them use the weasel words to avoid something they cannot achieve.

Was taxation without representation not the catalyst behind the Boston Tea Party?  Jacob Silverman, in How the Boston Tea Party Worked states, “Unlike their British brethren, the people living in the 13 colonies did not have direct representatives in the British parliament. Because of that, the colonists had no way to vote for how they would be taxed or who would represent them. And because of this lack of representation, the British government was free to tax the colonists in any way — and for any amount — that it saw fit. With no way to fight taxation and no way to claim their rights, many colonists feared that their property could be taken away through debilitating taxes.”  As a result of the current US administration’s disdain for their own Constitution, the US has come full circle and turned into what it once despised.  Like those colonists, I have no good option.  I should have an advantage over them, in that Canada is allegedly not a colony of the US, but whether that is true or not will be seen in how our government resolves this issue.

From my investigations, here are my options:

1. Turn myself in to the IRS and admit I am a tax cheat and a money launderer and trust that they, in their benevolence, will figure out that the fact I do my banking in Canada where I live, work and pay taxes has nothing to do with hiding money in offshore bank accounts.  While I cannot imagine that I would owe any US taxes, they have it set up so their penalty schemes (in particular regarding FBARs) could amount to hundreds of thousands of dollars.  Even to try to become “tax compliant” at this stage would cost a minimum of thousands of dollars in tax lawyers/preparers fees and tens (or hundreds) of thousands of dollars in penalties – all for no taxes owed.  This is not a good option.

2. Renounce my citizenship.  I would be happy to do that to avoid FATCA, FBAR and having to deal with an out of control US administration.  From my investigation, in order for me to be allowed to drop my citizenship, the IRS will require a net worth assessment of all my assets and will tax me on what I have spent a lifetime accumulating before letting me go.  This is also not a good option.

3. Trust the Canadian government, who I have paid taxes to for the past 40 years, to exert its sovereignty and stand up for its citizens.  Trust that the Canadian government will assert that all Canadian citizens are equal and have equal rights and will insist that the US leave Canadian citizens alone, or at least provide an easy means to relinquish US citizenship without being extorted.  This is the option that I am hoping for so I do not have to resort to option 4.

4. Bury my head in the sand and hope for the best.  Do my best to hide my modest bank accounts from the IRS and continue to provide for my family.  Trust that the Canadian government (which did not live up to its obligations under option 3 above) and Canadian banks will not take my money and turn it over to the IRS.  Run the risk of spending the rest of my life in jail the next time I cross the border into the US.  Recent postings out of Belgium indicate that Belgian banks are seizing customers bank accounts until they can prove they are US tax compliant.  Is this what is in store for Canadians?

This is not a situation I even could have imagined would be possible as I approached retirement.  This type of behaviour is not surprising for Eritrea, and I guess it is also the norm in Obama’s US.  I recently read an article with the headline, “U.S. Treasury Department officials dispute claims that FATCA is causing hardships for law-abiding Americans living outside the U.S.”  They know the hardship it is causing, but are wilfully blind and people like me are the low-hanging fruit.  There is no political downside to this for an administration whose every act is based on politics not principles.  If they raised taxes on Americans, there would be a political price to pay.  If they try to financially decimate Canadians, who cannot vote and do not have representation in the US, there are no consequences.

Canada is definitely not a tax haven and the taxes paid here far exceed what would be paid in the US.  This should not be a matter where the Minister of Finance tries to find a way to acquiesce with American demands, but where the Minister of Foreign Affairs lets the US government know that we are a sovereign nation, not a US colony.  Otherwise, you should seek an amendment to the IGA released today, under Article 1, Definitions, Paragraph 1 b) to say, The term “U.S. Territory” means American Samoa, the Commonwealth of the Northern Marian Islands, Guam, the Commonwealth of Puerto Rico, the U.S. Virgin Islands, or Canada.

The doctrine of dominant nationality deals with situations where two or more nations claim jurisdiction over an individual based on dual nationality, which may lead to disputes between the nations claiming the allegiance of the person.  Considerations by which an individual’s nationality would be evaluated include habitual residence, the conduct of the individual in his economic, social, political, civic and family life, as well as the closer and more effective bond with one of the two States.

I grew up near the US border and crossed the border almost daily.  I have met lots of Americans and had lots of American friends.  The best man at my wedding was an American.  Most Americans I have met are just like me: honest, decent, hard working people, trying to earn a living and raise a family – and banking where they live.  I have always had a great deal of respect for Americans and the US as a general rule.  That is why my criticisms of the US have all been prefaced by the “current US administration”.  I have seen a big change in the US under this administration.  Currently, each branch of the US government (including IRS, FBI, EPA, NSA) is used as a weapon to punish political opponents.  For the Canadian government not to recognize this, and take a firm stand against this tyranny, is to do so at your own peril.  If you are willing to sacrifice people like me today, who will they come after tomorrow?

The Republican National Committee approved a resolution on January 24, 2014 calling for the repeal of FATCA.  Headlines around the US are portraying the GOP as trying to shelter millionaire offshore tax cheats.  Americans have no idea that this law will not catch tax cheats or money launderers, but will devastate millions of honest citizens who are no different than them.  This piece of legislation has forced traditionally pro-American people like myself to come to detest Obama’s America.  Should the Canadian government not be trying to engage the US media and enlightening them on the true nature of FATCA?

Please assure me that your government, fresh off a principled tour of the Middle East, is now going to exhibit the same principled stand against the current US administration.  It is worthwhile considering the number of Canadian voters who will be affected by this (they all will at least indirectly, some just do not know it yet).  I, and all the others directly affected by this, will easily recognize if we have been betrayed by our government and act accordingly where we do vote (Canada).

Sincerely,

Canadian Cop

(I used my real name in the letter forwarded to Stephen Harper and CC’ed to Scott Armstrong, John Williamson and Ted Hsu.)

This post first appeared, February 5, 2014.

89 thoughts on “Who protects the protector? An open letter to Prime Minister Harper

  1. @CanadianCop

    I like what you have written. Unfortunately, I don’t think Harper gives one flying hoot about any of us. He just wants Keystone.

  2. Excellent letter. I’m just catching up with a lot of this regarding FACTA after reading the CBC article today. I’m trying to determine whether my wife may be considered a US citizen or not. Maybe someone here can point me in the right direction? Her mother is a US citizen, living in Canada since the late 60’s, and her father was a draft dodger. He is no longer a US citizen. My wife was born in 77, here in Canada, and the birth was never registered with the US gov’t to our knowledge. Does this make my wife an “accidental american”? When she looked into dual citizenship in the 90’s, it was going to a very long process and she deemed it wasn’t worth it. Has that changed now? The way these articles read make it sound as if she is automatically “American” by proxy.

  3. Thank you for posting your open letter to Prime Minister Harper, “Canadian Cop”! Where else will you submit it?

    @Medic101, Your wife would be considered a US citizen as my children born in Canada to US parent(s) — but her Canadian passport will not glaringly show her birth in the USA — she is the luckier type of “accidental American” in not being so noticeable. She AUTOMATICALLY became a dual citizen — she did not have to do anything for that to happen.

    I feared this was coming; I hoped for better from my Canadian government. I’m still reeling. I just put a version of this comment at the Globe and Mail, the National Post and the CBC.

    “Why didn’t you give up you US citizenship, blah, blah, blah….” Blame the victims of this!

    I officially renounced in 2012 and now have that valuable Certificate of Loss of Nationality to show to my local CANADIAN “foreign financial institution. (I had been WARNED by the US Consulate in Calgary that I would lose my US citizenship when I became a Canadian citizen in 1975 – US law changed — what will be the next change?) I’ve lived my life in Canada as a Canadian, with my Canadian family — I chose this country. I thought we ALL had the same rights under the Canadian Charter of Rights and Freedoms. Those with any ‘US indicia’ (defined by the US — and this is way more than “citizen”), the Government of Canada has now deemed second-class Canadians to all others no matter where they were born or where their parents were born.

    My son, born in Canada, raised in Canada, never registered with the US, never lived in the US, never had any benefit from the US, has a ‘mental incapacity’ and cannot renounce his automatically-obtained US citizenship by virtue of being born to me — he does not understand the concept of citizenship. Neither would someone, say, with dementia. The US also says that a parent, a guardian, a trustee of such a person cannot renounce on that person’s behalf, even with a court order. Such a person, and there will be MANY, must deal with the absurdity of this, year after year after year — and the cost of its administration in US tax and reporting (Foreign Bank Account Reports – FBAR). It is called ENTRAPMENT. FATCA, combined with US citizenship-based taxation, is EXTORTION — for affected individuals, families and countries that lose their sovereignty and indeed some of their treasury – and to ALL Canadians in the cost FATCA will be to implement and maintain. The banks and CRA are now arms of the US IRS.

    Canada could have been the leader in saying “No”. This is proof that the banks and the economy trump people — those affected just more US collateral damage, just like any of the other US collateral damage such as in never-ending US wars.

    I am so ashamed of being born in the ‘entitled’ extra-territorial USA. I am so incredibly disappointed that Canada has caved in to USA and condones that imperialism. I am so alarmed that Canada has not completely protected its most vulnerable — and indeed any “accidental American”. That anyone could be entrapped into an extraneous citizenship with these consequences proves bad law. That there is no “choice” for many is outrageous. Surely, there should be an “opt-in” to US citizenship if there are circumstances that give that “privilege”, not an “opt-out” that is withheld from some, as I’ve just described.

    True “tax cheats” reside right there in the US and send their untaxed money to offshore havens. Canada is not one of those “havens”.

  4. Bravo Canadian Cop. I agreed with everything you wrote except “fresh off a principled tour of the Middle East”. There was nothing principled about that tour. It was a disgrace to see Harper licking the boots of the fiend (not friend) called Netanyahu. Anyway my newly Canadian husband just relinquished his American citizenship but now, with this betrayal, I feel like I should renounce my Canadian citizenship which would leave me stateless because I doubt that by anyone’s definition mere “personhood” is equivalent to being a citizen. With this IGA, Canada has made it clear to me that I am an alien here, second-class at that.

  5. @Canadian Cop
    Your letter is excellent, compelling, awesome.
    Maybe you should lawyer up.
    Yours is the classic “border baby” worst-case argument against FATCA in Canada: a Canadian citizen born in the US to Canadian parents who subsequently never lived or worked in the US.

    Leading constitutional lawyer Joe Arvay QC has been contacted by others in similar circumstances regarding the Charter implications of a Canadian government FATCA IGA. He counseled patience until legislation was actually tabled that violated the rights of Canadians based upon their nationality. There has been discussion of a “plaintiffs” group” approach.

    Arvay recently joined Vancouver law firm Farris. Considering the number of US-born Canadians affected by the recent announcement of a Canadian FATCA, a plaintiffs’ group could grow to include thousands of people – a class-action sized suit.
    (http://www.farris.com/law-news/post/joseph-arvay-q.c.-joins-farris-llp/).

    Members of Parliament Murray Rankin QC of the NDP and Professor Irwin Cotler PC, OC of the Liberal Party have expressed serious concerns regarding the Charter implications of FATCA. Both are leading legal authorities; Rankin was Joe Arvay’s legal partner and Cotler was Minister of Justice and Attorney General in the Paul Martin government. Suggest you add them to your outreach.

  6. Excellent writing. I would advise anyone who wants to rid him/herself of the US person status to do it asap
    simply because there will be waiting lines at the Consulates. Also, pull your money out of your bank and deposit it at a credit union; that will teach’em. On starting a class action suit, yes count me in.

  7. Superb letter. Thanks for this. I have two specific comments:

    1. You would be surprised how many Canadians, according to U.S. tax laws DO owe taxes to the U.S. There are certain areas that Canada does not tax and the U.S. does (example capital gains on principal residence).

    2. This discussion has been going on for more than two years. Therefore, it is obvious that the Obama administration is fully aware that FATCA (among other things) is designed to and will if implemented confiscate the retirement assets of those within its reach.

    It’s WILLFUL!

  8. @USCitizenAbroad, I fully agree. I was actually appalled to see the latest press articles stating Koskinen saying that the White Housr did not want further delays. It really comes from the top. They claim that they can delay withholding though. I can’t wait till they start withholding on China. We’ll see how they react.

  9. Did you ever wonder why the Native Community does what it does against a corrupt government? Harper could care less about the people. This agreement will cost Canada more than the 30% threat from the USA government in court fees and payouts. This battle is changing from a battle with the USA to a battle with the Canadian government and I hope to destroy them in court for this. Mr Harper, read my lips.. I WILL NOT pay the USA one thin dime!!!

  10. These are the words that bring a completely new perspective to our situation:

    FATCA is an obvious violation of the Canadian Charter of Rights and Freedoms (not to mention privacy, human rights and banking laws). Having worked in law enforcement for 32 years, I have seen the worst criminals in Canadian society afforded protection against unlawful search and seizure. I may be naive, but I would like to believe that the Charter affords the same protections to honest citizens that it does to our most heinous criminals. FATCA is a classic “fishing expedition”, and I trust your government is not going to sign any Intergovernmental Agreement (IGA) with the US in an effort to deny me, and others in the same situation, the same rights afforded Paul Bernardo. It is clear that the current US administration has no respect for their own Constitution, so I do not expect them to have any respect for ours. I do expect you, as leader of our sovereign nation, to ensure that our laws are respected.

    This is what law enforcement calls a “fishing expedition”. Our Canadian laws protect us from our law enforcement officers from doing fishing expeditions against suspected criminals like Paul Bernardo. Now we have the fishing expedition against all Canadians who will have to indicate to the bank whether they are US criminals or not.

  11. @NativeCanadian
    Worth noting that the number of First Nations people in Canada is about 700,000 people.
    That’s roughly the amount of Canadians estimated to be so-called “U.S. persons” under FATCA. Of course there is cross-over in these groups; how many Canadian First Nations people may have been born in the U.S.? The Canada IGA makes NO distinction or exception for First Nations people. Fortunately, First nations Canadians are already more organized than the large constituency of Canadian of U.S nationality. Hopefully, these groups will align in common cause.

  12. I also find that this is scenario that will be played over and over again. Law enforcement officers and military personnel are charged with protecting the citizens and residents of Canada from hostile threats both domestic and foreign threats. How are these officers supposed to protect us when they themselves are not receiving protection from the government of Canada?

    Why didn’t Minister Flaherty exclude our protectors from the fishing expedition called FATCA. How can law enforcement do its job if we don’t watch their backs?

  13. @Canadian Cop: Yep. FATCA is a violation of Canadian banking, privacy and human rights laws. The plan is to circumvent them with a law that overrides those laws.

    Here is the planned legislation.

    Note, Inconsistent laws — general rule
    4. (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Act or the Agreement and the provisions of any other law (other than Part XVIII of the Income Tax Act), the provisions of this Act and the Agreement prevail to the extent of the inconsistency.
    Inconsistent laws — exception
    (2) In the event of any inconsistency between the provisions of the Agreement and the provisions of the Income Tax Conventions Interpretation Act, the provisions of that Act prevail to the extent of the inconsistency.

    In other words, lawyers tell me this law will override the protections under other laws.

    Our only hope is a Charter challenge.

    Could one of the administrators give my e-mail address to Canadian Cop. I would like to make direct contact.

  14. Question. Have any of those of you who thoroughly read the “agreement” seen any deadline written into it as to when the USA must begin reciprocity? I couldn’t see it. At what point do we call them on the breach of contract?

  15. I forwarded letter to every MP in parliament. More or less complete list.
    diane.ablonczy@parl.gc.ca
    Eve.Adams@parl.gc.ca
    Mark.Adler@parl.gc.ca
    leona.aglukkaq@parl.gc.ca
    Dan.Albas@parl.gc.ca
    harold.albrecht@parl.gc.ca
    Chris.Alexander@parl.gc.ca
    malcolm.allen@parl.gc.ca
    mike.allen@parl.gc.ca
    dean.allison@parl.gc.ca
    Stella.Ambler@parl.gc.ca
    rona.ambrose@parl.gc.ca
    rob.anders@parl.gc.ca
    david.anderson@parl.gc.ca
    scott.andrews@parl.gc.ca
    charlie.angus@parl.gc.ca
    scott.armstrong@parl.gc.ca
    keith.ashfield@parl.gc.ca
    niki.ashton@parl.gc.ca
    Jay.Aspin@parl.gc.ca
    alex.atamanenko@parl.gc.ca
    Robert.Aubin@parl.gc.ca
    Paulina.Ayala@parl.gc.ca
    john.baird@parl.gc.ca
    Joyce.Bateman@parl.gc.ca
    mauril.belanger@parl.gc.ca
    andre.bellavance@parl.gc.ca
    carolyn.bennett@parl.gc.ca
    leon.benoit@parl.gc.ca
    Tyrone.Benskin@parl.gc.ca
    maxime.bernier@parl.gc.ca
    dennis.bevington@parl.gc.ca
    james.bezan@parl.gc.ca
    Denis.Blanchette@parl.gc.ca
    Lysane.Blanchette-Lamothe@parl.gc.ca
    steven.blaney@parl.gc.ca
    kelly.block@parl.gc.ca
    Francoise.Boivin@parl.gc.ca
    Charmaine.Borg@parl.gc.ca
    ray.boughen@parl.gc.ca
    Alexandre.Boulerice@parl.gc.ca
    Marjolaine.Boutin-Sweet@parl.gc.ca
    Tarik.Brahmi@parl.gc.ca
    peter.braid@parl.gc.ca
    garry.breitkreuz@parl.gc.ca
    scott.brison@parl.gc.ca
    gord.brown@parl.gc.ca
    lois.brown@parl.gc.ca
    patrick.brown@parl.gc.ca
    rod.bruinooge@parl.gc.ca
    Brad.Butt@parl.gc.ca
    gerry.byrne@parl.gc.ca
    paul.calandra@parl.gc.ca
    blaine.calkins@parl.gc.ca
    ron.cannan@parl.gc.ca
    John.Carmichael@parl.gc.ca
    Guy.Caron@parl.gc.ca
    colin.carrie@parl.gc.ca
    Sean.Casey@parl.gc.ca
    Andrew.Cash@parl.gc.ca
    chris.charlton@parl.gc.ca
    Sylvain.Chicoine@parl.gc.ca
    Robert.Chisholm@parl.gc.ca
    Corneliu.Chisu@parl.gc.ca
    michael.chong@parl.gc.ca
    Francois.Choquette@parl.gc.ca
    olivia.chow@parl.gc.ca
    david.christopherson@parl.gc.ca
    rob.clarke@parl.gc.ca
    Ryan.Cleary@parl.gc.ca
    tony.clement@parl.gc.ca
    denis.coderre@parl.gc.ca
    joe.comartin@parl.gc.ca
    Raymond.Cote@parl.gc.ca
    irwin.cotler@parl.gc.ca
    jean.crowder@parl.gc.ca
    nathan.cullen@parl.gc.ca
    rodger.cuzner@parl.gc.ca
    Joe.Daniel@parl.gc.ca
    pat.davidson@parl.gc.ca
    don.davies@parl.gc.ca
    libby.davies@parl.gc.ca
    Anne-Marie.Day@parl.gc.ca
    bob.dechert@parl.gc.ca
    dean.delmastro@parl.gc.ca
    barry.devolin@parl.gc.ca
    paul.dewar@parl.gc.ca
    stephane.dion@parl.gc.ca
    Pierre.DionneLabelle@parl.gc.ca
    fin.donnelly@parl.gc.ca
    Rosane.DoreLefebvre@parl.gc.ca
    earl.dreeshen@parl.gc.ca
    Matthew.Dube@parl.gc.ca
    john.duncan@parl.gc.ca
    kirsty.duncan@parl.gc.ca
    linda.duncan@parl.gc.ca
    Pierre-Luc.Dusseault@parl.gc.ca
    rick.dykstra@parl.gc.ca
    wayne.easter@parl.gc.ca
    RuthEllen.Brosseau@parl.gc.ca
    mark.eyking@parl.gc.ca
    julian.fantino@parl.gc.ca
    ed.fast@parl.gc.ca
    Kerry-Lynne.Findlay@parl.gc.ca
    diane.finley@parl.gc.ca
    jim.flaherty@parl.gc.ca
    steven.fletcher@parl.gc.ca
    judy.foote@parl.gc.ca
    Jean-Francois.Fortin@parl.gc.ca
    Mylene.Freeman@parl.gc.ca
    hedy.fry@parl.gc.ca
    royal.galipeau@parl.gc.ca
    cheryl.gallant@parl.gc.ca
    marc.garneau@parl.gc.ca
    Randall.Garrison@parl.gc.ca
    Rejean.Genest@parl.gc.ca
    Jonathan.Genest-Jourdain@parl.gc.ca
    Alain.Giguere@parl.gc.ca
    Parm.Gill@parl.gc.ca
    shelly.glover@parl.gc.ca
    yvon.godin@parl.gc.ca
    Robert.Goguen@parl.gc.ca
    peter.goldring@parl.gc.ca
    ralph.goodale@parl.gc.ca
    gary.goodyear@parl.gc.ca
    Bal.Gosal@parl.gc.ca
    jacques.gourde@parl.gc.ca
    claude.gravelle@parl.gc.ca
    nina.grewal@parl.gc.ca
    Sadia.Groguhe@parl.gc.ca
    stephen.harper@parl.gc.ca
    Dan.Harris@parl.gc.ca
    richard.harris@parl.gc.ca
    jack.harris@parl.gc.ca
    Sana.Hassainia@parl.gc.ca
    laurie.hawn@parl.gc.ca
    Bryan.Hayes@parl.gc.ca
    russ.hiebert@parl.gc.ca
    Jim.Hillyer@parl.gc.ca
    randy.hoback@parl.gc.ca
    candice.hoeppner@parl.gc.ca
    ed.holder@parl.gc.ca
    Ted.Hsu@parl.gc.ca
    carol.hughes@parl.gc.ca
    bruce.hyer@parl.gc.ca
    Pierre.Jacob@parl.gc.ca
    Roxanne.James@parl.gc.ca
    brian.jean@parl.gc.ca
    peter.julian@parl.gc.ca
    randy.kamp@parl.gc.ca
    jim.karygiannis@parl.gc.ca
    gerald.keddy@parl.gc.ca
    Matthew.Kellway@parl.gc.ca
    jason.kenney@parl.gc.ca
    peter.kent@parl.gc.ca
    greg.kerr@parl.gc.ca
    ed.komarnicki@parl.gc.ca
    daryl.kramp@parl.gc.ca
    mike.lake@parl.gc.ca
    kevin.lamoureux@parl.gc.ca
    Francois.Lapointe@parl.gc.ca
    Jean-Francois.Larose@parl.gc.ca
    Alexandrine.Latendresse@parl.gc.ca
    guy.lauzon@parl.gc.ca
    Helene.Laverdiere@parl.gc.ca
    jack.layton@parl.gc.ca
    denis.lebel@parl.gc.ca
    dominic.leblanc@parl.gc.ca
    Helene.LeBlanc@parl.gc.ca
    Ryan.Leef@parl.gc.ca
    Kellie.Leitch@parl.gc.ca
    pierre.lemieux@parl.gc.ca
    megan.leslie@parl.gc.ca
    Chungsen.Leung@parl.gc.ca
    Laurin.Liu@parl.gc.ca
    Wladyslaw.Lizon@parl.gc.ca
    ben.lobb@parl.gc.ca
    tom.lukiwski@parl.gc.ca
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    lawrence.macaulay@parl.gc.ca
    peter.mackay@parl.gc.ca
    dave.mackenzie@parl.gc.ca
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    wayne.marston@parl.gc.ca
    pat.martin@parl.gc.ca
    brian.masse@parl.gc.ca
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    Elizabeth.May@parl.gc.ca
    colin.mayes@parl.gc.ca
    john.mccallum@parl.gc.ca
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    craig.scott@parl.gc.ca

  16. Canadian Cop thank you for expressing how we all feel about. Yes we have been betrayed. The Canadian Government did it. I don’t think paying taxes, being honest, hardworkers and being good people make any difference to them. The Canadian government is accomplice of all the crimes U.S. is doing in many ways. I do believe that sooner than later we will pay the consequences, including the Canadian government people.
    “The thief comes only to steal, kill and destroy…” John 10:10

  17. @Canadian Cop

    You say:

    My parents are Canadian and I am Canadian, but I was born in the US. That fact was always just a novelty until recently.My parents are Canadian and I am Canadian, but I was born in the US. That fact was always just a novelty until recently.My parents are Canadian and I am Canadian, but I was born in the US. That fact was always just a novelty until recently.

    You may want to ask your adviser the following two questions:

    1. Given that my parent were Canadian, was a Canadian citizen from birth?; and

    2. Does the U.S. Exit Tax apply to me if I was a Canadian citizen from birth?

    I note that you raised in the issue in describing your options.

  18. @Canadian Cop.

    I am on the other side of the pond, but we are all in the same boat.

    Yesterday was extremely depressing having hope that Canada would have stayed firm. My country already capitulated.

    Last night, this news led to a sleepless night. One of many in these dark times……..

    Years ago while in the homeland, I remember Americans with clinging middle east citizenship or Cuban citizenship. They were always worried. I told them not to worry, the USofA would protect them from any extraterritorial nonsense! Today, I/we are living that same fear.

    Your letter was encouraging and it compelled me to have the talk with my own family. I relinquished in all manner several years ago but have not gotten a CLN because I want to have absolute solid evidence that the Dept of State could not question.

    Anyways, my family did not even blink this morning. It was so you turn in the blue book and rely on the red book, big deal.

    A Court challenge needs to occur and I think Canada is the venue.

    Many of us are afraid of coming out but I think support could be sent directly to a lawyer which would have confidentiality. Someone would not be able to ask you why you sent money to a lawyer.

  19. @Petros

    Re: your comment implying that Criminals have stronger protection of their rights than Americans abroad, I am reminded of the following comment from Deckard:

    https://isaacbrocksociety.ca/2014/01/01/robert-w-woods-rings-in-a-not-so-happy-new-year/comment-page-1/#comment-906611

    Here’s a great comment that was just added to the article – bravo to the author!

    FromPatriotToExPatriate

    Happy New Year Robert and thanks for keeping the discussion of these issues “active”!

    Your message:

    “Whatever you do, vet your facts carefully and get some objective professional advice. Try to get your situation resolved in a way that makes sense for your facts, risk profile, and pocketbook. It’s a new and open world.”

    The reality for most Americans abroad is that there is nothing they can do. They are just ordinary people whose lives have unfolded in such a way that they are American citizens who just happen to live outside the United States. They are law abiding in their country of residence. They have saved for retirement using the vehicles at their disposal in their country of residence. Their very conscientiousness has resulted it their having acquired assets that the U.S. will tax in a punitive way. For example non-U.S. mutual funds and some pension plans are subject to so taxes that amount to confiscation. Very very few of these people even knew they had to file U.S. taxes. Of the few who knew they had a filing requirement, almost NONE could even imagine the extent of the requirements.

    Furthermore, there are very very few (numerically and as a percentage) tax preparers, CPAs and lawyers who understand these rules. It is (as you well know) a very specialized area.

    There is NO country in the world that has a tax system as complex as the U.S. system. And if citizenship-based taxation isn’t bad enough, to impose exactly the same rules on Americans abroad is practically criminal.

    So, the reality is that there is no way that most “non-compliant” Americans abroad, can afford to come into compliance. Why?

    1. In many cases the tax liability will be tantamount tp the confiscation of their retirement assets;

    2. They can’t afford the professional fees to do so; and

    3. These professional fees must be paid whether tax is owed or not.

    You present four logical options for what people can/should do. The truth is the “most” that “most of them” can do is try to be compliant on a going forward basis. I suspect very few will even make that effort. Even Nina Olsen of TaxPayer Advocate agrees that tax compliance for U.S. citizens abroad is very difficult (if not impossible).

    Furthermore, the IRS is of little help. As you point out, the one attempt to help Americans abroad is Streamlined Compliance. As you also point out this is a narrow program. Something more is required. Furthermore, it appears to be designed to entice those who have made NO effort to be compliant into compliance. This appears to be more for the IRS benefit than for the taxpayer. What is ALSO needed is a reasonable program to allow those who have attempted compliance but failed (which is everybody else) to fix their problems without fear of penalty.

    Bottom line is this:

    For most Americans abroad the system is so bad that it’s not clear whether “compliance” or “non-compliance” is the worse situation.

    Finally, if anybody is reading/paying attention, the U.S. government should know that it has absolutely, completely and irrevocably destroyed the lives of U.S. citizens abroad. For those who have been harmed by this (and there are many more to come) they will never forget the day that they learned of these problems. When it comes to renunciations of U.S. citizenship – you haven’t seen anything yet. In fact, of those coming into compliance, many are doing it for the SOLE reason of aiding in the renunciation process.

    Consider this:

    The U.S. has OVDP which is an amnesty program for criminals.

    The U.S. has NO amnesty program for U.S. citizens abroad who have had no criminal intent.

    What kind of country treats its criminals better then non-criminals?

    I would be interested in your answer to the following question:

    Why is the U.S. government doing this to its citizens abroad?

    As some of the comments have suggested:

    We are seeing the end of U.S. citizenship abroad.

    Thanks again for keeping the awareness and discussion going!

    Note the part bolded at the end!

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