Author Archives: nobledreamer-Tricia

What is Tax Residency? – Episode 1 with John Richardson & Olivier Wagner

The issue of tax residence has gained so much attention since the “crackdown” on non-resident US Persons began in 2009. It is commonly understood that you pay taxes to the country/state/city-town that you reside in. (For an interesting comparison of differences between countries please see this incredible list compiled by the OECD). It simply does not occur to anyone that they would be required to pay taxes to a foreign government.

However, the United States claims jurisdiction due to citizenship. One does not even have to have touched foot in the U.S., according to U.S. law. Of course, due to the viciousness of the U.S. “FBAR Fundraiser” many people began to resist whether of anger or fear.

Not much has changed* , in spite of all the factors that have contributed to this debacle (and debacle it is, what could one expect when a country tries to take what is someone else’s, based on an idea of fake residence?).

For a detailed discussion concerning the determination of tax residence and related factors, please see here.

In this interview, John Richardson speaks with Olivier Wagner about tax residency and how a seemingly simple concept has become so terribly important in the 21st century.

Listen here

Looking for Stories of People Who Have Renounced


UPDATE Our Stories
I Lost Hope

I did not Leave America, the U.S. Government Left me

I Feel Cheated by my ex-Country who Treats its Citizens in This Way

How I Became Canadian and Ended up Renouncing US Citizenship

Last Generation American


I would like to create a section on the Citizenship Taxation website that is devoted to the stories of those who have renounced/relinquised. The primary purpose is to demonstrate a different focus than that of trying to keep it, hoping for change in the political process, etc. Hopefully it would include what it felt like during the period of deciding (the OMG moment + any particular stresses that pointed you in that direction), could include the actual appointment(s) at the Consulate, the aftermath, family reactions, etc. Whatever you feel would be meaningful to communicate…….

Real names are not required. All requests for privacy concerning email, name etc will be strictly respected/followed.

Please email Tricia at:

information at citizenshiptaxation at dot ca


January 8, 2018 Canadian FATCA IGA Legislation Litigation Update

cross-posted from Isaac Brock Society

January 8, 2018 Canadian FATCA IGA Legislation Litigation Update:

Litigator “Change” (back to what it was before): It is not uncommon for lawyers to move from one law firm to another. The Constitutional Lawyer Joseph Arvay, based at the Vancouver law firm of Farris, Vaughan, Wills and Murphy, has been the lead on our Canadian FATCA lawsuit in Federal Court from the beginning. He has been assisted in large part by Mr. Arden Beddoes, also at Farris. However, both Mr. Arvay and Mr. Beddoes have recently moved to the Vancouver law firm of Arvay Finlay.

This is to inform our supporters that yesterday the ADCS Board transferred our FATCA file from Farris to Arvay Finlay, where Joe Arvay will be lead lawyer on the case, and Arden Beddoes will remain heavily involved, as he has historically been while he was at Farris. So, the law firm may have changed, but the key litigators remain the same. There has been no delay resulting from this change.

Information on Joe Arvay can be found here.

Next steps: No delays on our part. We are still waiting for Government’s expert witness affidavits.

Why are we doing this lawsuit? Because our present Prime Minister, Mr. Justin Trudeau (pre-election) wasn’t really serious when he told us on June 25, 2015 that: “…The government of Canada has a responsibility to stand up for its citizens when foreign governments are encroaching on their rights. We believe that the [FATCA] deal reached between Canada and the U.S. is insufficient to protect affected Canadians…”

December 7, 2017 Canadian FATCA IGA Legislation Litigation Update

cross-posted from Brock
by Stephen Kish

Our trial on Canada’s FATCA IGA legislation in Federal Court is being delayed because Government is having a difficult time providing retainer contracts to their expert witnesses (our side’s experts and Plaintiffs have already filed affidavits).

We can’t move forward until we receive Government’s evidence.

I can say now that if Canada will not agree to a date to provide its evidence early in the new year then our litigators will seek the assistance of the Case Management Judge, whose job it is to keep the litigation moving. The purpose of the Case Management Conference will be to obtain a court order to get Government to provide its evidence in a timely manner.

As to future timelines: this is my personal guess only (which depends in part on the evidence, as yet unknown, to be provided by Government), but I expect that the trial in Federal Court will take place in the last half of 2018 with a decision possibly in very late 2018/early 2019.

The Nightmare for Mexicans who have US Citizenship………


The following comment appeared today at Brock. It is unbelievably shocking to see how this miserable situation is evolving-I have yet to hear anything like this. We have reached out a couple of times to try and link to the expat community in Mexico without results. I guess back then, this situation had not yet fully developed…………

escaped slave says
December 3, 2017
To whom it may concern, at,
calgaryfouroneone at
and at,

¡Hola community!

Thank you for your fight against CBT on behalf of my family and those throughout the world who this affects. I will not sign any petitions until my minor children have renounced, but I would like to add a concept that so far, may not have been addressed in your UN human rights violation complaint and this is the purpose of my message.

Some Background on my grievance –

My family and I live in Mexico, a developing country. You may or may not know that since candidate Trump was put fourth, the Mexican peso nearly crashed against all currencies. It was already on its way down due to the price of oil declining, but when President Trump was sworn in, the peso value compared with the USD literally crashed. Its current more stable rate (for now) remains a 75% devaluation against the USD since before candidate Trump tossed in his hat to run for president in late spring of 2016. With this said, I am not making any statement for or against President Trump, but how his presence in politics has affected the exchange rate between the Mexican peso and the US Dollar.

Mexico, as you know is the birthplace of many immigrants (tens of millions) that have entered into the USA over the last several decades. Many immigrant Mexicans were born here (not in US) and are living illegally in USA. They are working in USA and most are paying into employment taxes, sales taxes and social security, disability, state, local, etc unless they are being paid under the table in cash. Many of these same people brought small children with them who have now grown up in the USA and are referred to as “Dreamers”. Many of these Mexican immigrants and dreamers have themselves given birth in the USA, making their children US citizens.

Mexican immigrant workers are an important labor pool in the USA used to fund social current and future security recipients while these same Mexicans, mostly young adults, will likely never see any of the benefits that the current generation of recipients enjoy. Young USA people have not kept up the birth rate to maintain and care for the aging “baby boomer and silent” generations. Low paid unskilled immigrant populations working in the USA have been introduced to boost the birthrate (future taxpayers).

The threat of deportation weighs heavily on on undocumented Mexican USA families who have established roots in their communities. The Mexican government has actively pushed its citizens into going up north where “they will make a better living”, and will be able to “send money to their family in Mexico”. The decades long push to the north has been caused by neoliberalism, regional violence, land disputes, a horrible education system, a huge wealth disparity, corruption and a decades long weak national economy (mostly due to NAFTA). Dollars that are sent South from the USA into Mexico are called remittances here or “remisas” and this money is the SECOND most important contributor to the Mexican economy. International financial institutions enrich themselves greatly on these one way cross border wire transfers, on the backs of poor working class immigrants.
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