A while ago, I blogged about the tax consequences of being American outside of the United States. Americans are taxed based on citizenship, and so Americans living in Canada still have to file their taxes with the IRS, even if they have become Canadian citizens and...

The Globe and Mail published this article a few weeks back about Americans living in Canada who are abandoning their citizenship for tax reasons. In the US, citizens are taxed based on their citizenship, wherever they are in the world. In Canada, by contrast, we are...