Monthly Archives: January 2015

Why I am not renewing my membership to Canadian Civil Liberties Association

I received an email reminder today from CCLA, telling me my membership is about to expire, and asking me to renew my membership.

I am copying below my reply. I would encourage other visitors to this website who share my views and membership in CCLA, to consider taking similar action, in hopes of kick-starting a so-far recalcitrant and potentially an important ally. And yes, I did write to CCLA about support in our Charter battle, many months ago and to no avail. I am tired of asking nicely; I think the iron-boot-in-the-butt approach is called for now.

The text of my email to CCLA follows:

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Senate Finance Committee Forms Working Groups – #Americansabroad organize – Toronto, Feb. 14/15

Cross-posted from ADCS-ADSC blog

First, congratulations are in order. Once again your donations have allowed the Alliance For The Defence of Canadian Sovereignty to achieve your funding goals. The third $100,000 cheque is on its way to your lawyer. There are some (mainly in the compliance industry) who had hoped for a failure of funding. You have not been deterred. Your funding of this lawsuit has been an “island of positive hope” in a “sea of negativity”.  You have also sent a message that your lawsuit will not fail because of a lack of funding. Congratulations!

I want to reemphasize that your funding goals have been achieved because you have focused on what YOU want to achieve. You have not focused on the obstacles or on your detractors. We are in a marathon and not a sprint. We need to stay focused on OUR GOALS. We must not focus on those who want us to fail.

Your FATCA lawsuit is historic and is setting an example for people in other countries. I predict that organized opposition to FATCA will begin in Europe. Organized opposition to FATCA is essential. But, we cannot let our focus on FATCA obscure the need to bring an end to U.S. citizenship-based (AKA “place of birth”) taxation. After all:

FATCA is the tool to enforce U.S. citizenship-based “place of birth taxation”. Therefore, a separate goal is to bring an end to “place of birth” taxation. Think of how unfair it is to levy taxes on people based on their “place of birth” (and this is going on the 21st century).

“It’s unjust. It’s inhumane. I never chose where I was born!”

Meanwhile, back in the Homeland …

In previous posts, I have drawn attention to the fact that tax reform is under serious consideration. It is necessary. It is going to happen.  I have noted that Senator Orrin Hatch is now the Chair of the Senate Finance Committee and that the “tax reform train is leaving the station“. I remind you that an earlier report by the Republican wing of the Senate Finance Committee stated that Americans abroad should be taxed according to the principles of  “residence based taxation”. On January 25, 2013 Senator Hatch in a speech at the Brookings Institution stated that U.S. corporations should be subjected to “territorial taxation”.  How could the environment be better than this? To date, Americans abroad feel they have not been heard. To date, Americans abroad feel they have been victimized by Homeland politicians who neither understand nor care about the difficulties they face.  Senator Hatch has divided the Senate Finance Committee into various sub-committees.

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We are all waiting for Justice Martineau’s decision on our Canadian FATCA IGA summary trial




Canada Revenue Agency confirms to us and Justice Martineau (via Government counsel) that it intends to begin transferring private banking data of some Canadian citizens to U.S. IRS on September 23, 2015.

Justice Martineau is expected to provide a decision on our summary trial before that date — I predict on September 21, a Monday.

We will do our best to provide you quickly with the decision when it is rendered. It is possible that there might be only the “bare bones” of a decision, with reasons to follow later (because of the short time Justice Martineau had in reaching a decision before September 23).

Please be patient before and after the decision — and keep the faith.


One year ago, on August 11, 2014, Litigator Joseph Arvay filed a FATCA IGA lawsuit in Canada Federal Court on behalf of Plaintiffs Ginny and Gwen, the Alliance for the Defence of Canadian Sovereignty (en français), and all peoples.

Because of a Government delay we initiated a “summary trial”, using a portion of the arguments, which offered the possibility of preventing private banking information from being turned over to the IRS before September 30, 2015.

The summary trial took place on August 4-5 2015 and we expect to have a decision before September 23 2015.

See Alliance’s Claims, our Alliance blog, and AUGUST 4-5 SUMMARY TRIAL FILINGS in LITIGATION UPDATES.
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Hatch of @GOPSenFinance Delivers Speech on Corporate Inversions at Brookings Institution – Endorses Territorial Taxation

Cross-posted from Alliance for the Defence of Canadian Sovereignty

In a guest post published in Forbes Magazine, I argued that the tax treatment of U.S. citizens abroad is similar to to the tax treatment of U.S. corporations abroad (although the treatment of corporations is much less destructive). The tax treatment of both corporations and U.S. citizens abroad is based on the same destructive assumption that the U.S. can and should tax profits and incomes earned in other countries. The United States regards both it corporations and its DNA citizens as “citizens”. This suggests that the case for the tax reform in relation to U.S. citizens abroad, can be linked to the case for tax reform of U.S. corporations doing business abroad.

I concluded with:

The question is NOT whether U.S. corporate tax rates should be lowered (although they obviously should) to combat inversions, the question is whether the U.S. should:

Continue its destructive and anti-competitive policies of being the only country in the world which attempts to levy taxes on profits earned in other countries by people (in the case of Americans abroad) who do NOT live in the U.S.; or
Join the rest of the world by taxing ONLY the profits and property that are within its jurisdiction. This is called “territorial taxation”.

The answer to this question depends on whether the U.S. believes that it is PART of the world or whether the U.S. believes that it is THE world.

In previous posts, I have emphasized the importance of making the case for tax reform directly to the Senate Finance Committee. In my next post, I intend to provide a framework for how this may be most effectively organized.

On January 23, 2015, Senator Orrin Hatch addressed the Brookings Institution on the need for tax reform to address the problem of corporate inversions.

Senator Hatch is clearly and convincingly making the case for a move to “territorial taxation” for corporations. The same rationale applies to “territorial taxation” for individuals. “Territorial taxation” for individuals is:

Residence-based taxation!

Read Senator Hatch’s speech. In fact, read it more than once.

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