Monthly Archives: May 2015

Happy Victoria Day

Happy Victoria Day Canada. Happy Victoria Day

“We are not interested in the possibilities of defeat. They do not exist.” (Queen Victoria)

Let’s make Queen Victoria proud. Do not consider the possibility of defeat.

Donate to ADCS to fight FATCA.

FATCA British Church Bell Ringers

How crazy can all of this get?

British church bell ringers were FATCAed when opening a Church Bellsbank account in a British Co-operative Bank.

The bank demanded information not only on the 76 year old Treasurer but on every one of the 12 bell ringers.

The church bell ringing treasurer gets it.

“Just imagine the pile of confidential information sitting on someone’s desk if we had 1,000 members,” Mr Campbell said. “The request is so unrealistic, but to my amazement my complaint about this was rejected.

“We do not ask people for their age, let alone their birth date or bank details, when they ask to join the group. If we made it a condition of membership we would soon have no members. Also, most banks recognise identity theft as a growing problem. People shouldn’t be asked to give their exact birth date or bank details for no good reason.”

The Co-op does not get it.

“Like all banks, we have increased the checks we need to do when customers apply for an account.

FATCA Summary Trial Filing


We argue that the FATCA IGA enabling legislation is contrary to sections of the Income Tax Act and the Canada-US Tax Treaty. These are “technical” arguments that we feel are appropriate for a summary trial. Charter considerations could not be used in the summary trial (but would be used in the full trial if required).

We say:

“The Tax Treaty Issues [raised in the summary trial] are discreet and distinct from the other issues raised by the plaintiffs. The plaintiffs’ other grounds of complaint involve division of powers and Charter breaches. These issues are factually and legally distinct from the operation of the Canada-US Tax Treaty and its relationship to the Impugned Provisions. As a result, the matters addressed in this motion [the summary trial] will not be re-litigated in the Charter and division of powers aspect of the plaintiffs’ claim.

The Tax Treaty Issues will need to be adjudicated even if they are not decided summarily. If this Court finds against the plaintiffs on this summary trial motion, the range of issues to canvass at [full] trial will nevertheless be significantly narrowed. If the plaintiff prevails [there are many “depending ons”] in respect of its claims in this motion, it will likely be unnecessary to proceed with the other issues raised by the plaintiffs.”

The motion includes a request for:

An order in the nature of a permanent prohibitive injunction preventing the disclosure of taxpayer information to the United States by the Minister of National Revenue and her authorized representative(s) where:
a. the taxpayer information relates to a taxable period in which the tax payer was a citizen of Canada;
b. the taxpayer information is not shown to be relevant for carrying out the provisions of the Tax Treaty Act or the domestic tax laws of Canada or the United States; or
c. the disclosure of the taxpayer information subjects United States nationals resident in Canada to taxation and requirements connected therewith that are more burdensome than the taxation and requirements connected therewith to which Canadian nationals resident in Canada are subjected.

Our summary trial will be heard at Federal Court, 701 West Georgia Street, Vancouver, British Columbia, commencing on Tuesday, August 4, 2015 at 9:30 a.m. for a maximum duration of two days.

UPDATE On May 8, 2015, the Arvay-Gruber team filed the comprehensive Memorandum of Fact and Law.

Making Citizenship-Based Taxation Reform Easy

Making Citizenship-Based Taxation Easy by Lynne Swanson in Tax Connections features the proposal by Shadow Raider which we previously posted as Brilliant Proposal for Elimination of CBT.

Heitor David Pinto wants to “make it easy” for Congress to move from citizenship-based taxation (CBT) to residence-based taxation (RBT).

Pinto thinks CBT is “absurd.” And he aims to help Congress change it.

“So Many Problems”:

CBT “creates so many problems for a lot of people for no good reason,” insists Pinto.

Connecting with Americans around the world through social networking, Pinto went to work. With no accounting or law background, the electrical engineer studied the massive IRS Tax Code and CBT history evenings and weekend. “It’s what I do in my spare time,” explains Pinto.

Pinto concludes there is no justification for CBT and makes concrete recommendations to “make it easy” for Congress to change to RBT.

Tax Connections adviised me they will include this in their “big blast” tomorrow of the top ten posts for the week. I sure hope someone in Congress sees it and listens.

Canadian FATCA IGA lawsuit: May 1, 2015 legal bill will be paid on time! / Poursuite canadienne contre la FATCA et le gouvernement canadien : nos frais légaux du 1er mai 2015 seront payés à temps !

Dear Supporters,

Many of you probably predicted that I would not be saying this today, but this message is not a dream: You came up with yet another $100,000 payment — now making a total of $400,000 provided to the Arvay team.

In the last twelve days you actually donated more than $40,000 — an amazing achievement for small donors. This accomplishment proves to all those people who want us to fail — that we are very determined.

You gave until it hurt and then you gave a lot more. It’s hard not to get teary-eyed over the generosity of our supporters, who have come through every time.

We know that the pace of your litigation is painfully slow, and this is unfortunately as expected. The Government will continue to do its best to slow down the process, but we now have the assistance of a case management judge to help keep the process moving more fairly.

We filed in August 2014 and it has taken a very long time (one year) before we are finally into a (summary) trial (August 4-5, 2015). We cannot predict the outcomes of this trial, based on only part of our arguments and, with your continued support, we will prepare for all possibilities.

[Happy birthday Gwen!]

Thank you for your trust,

Stephen Kish,

— on behalf of Plaintiffs Ginny and Gwen, their families, and the ADCS-ADSC Directors

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