Kevyn Nightingale
Leader of Cross-border Tax Planning
LLM, CPA, CA (ON), CPA (IL), TEP
Kevyn is a cross-border tax practitioner with over 35 years’ experience focusing on the intersection between individuals and entities with international tax issues.
His work spans the practical and the academic. He speaks and writes on Canadian and US tax issues, most regularly for Wolters Kluwer (CCH), the Society for Trust and Estate Practitioners and the Canadian Tax Foundation. He has published over 100 papers, including three in major journals that were peer-reviewed.
Here are some of the areas Kevyn works in:
- US-citizen business owners and high-net worth (HNW) individuals in Canada
- Cross-border estate planning
- US Controlled Foreign Corporations
- US Passive Foreign Investment Companies (for companies and shareholders)
- Canadian Foreign Affiliates
- Acquisition and disposition of US real estate
- Structuring of cross-border investment
- Trusts with cross-border assets and people
- Divorce with cross-border assets and people
- Expatriation
Kevyn has acted as an expert witness in litigation involving cross-border tax several times, including in one high-profile constitutional case.
Basically, if it’s complicated, that’s what Kevyn does.
BAR ADMISSIONS & AFFILIATIONS
Member of the Chartered Public Accountants of Ontario
Member of the Society of Trust and Estate Practitioners (STEP)
Member of the American Institute of Certified Public Accountants
Member of the American Chamber of Commerce in Canada – Tax section
State of Illinois Department – CPA
EDUCATION
York University, Osgoode Hall Law School – LLM, 2018
Chartered Professional Accountants of Canada and the Canadian Bar Association – In-depth tax course, 1989
University of Illinois – Certified Public Accountant, 1994
CPA Ontario – Chartered Professional Accountant, 1987
University of Toronto – BCom, 1985
PUBLICATIONS AND PRESENTATIONS
Preparing Your Income Tax Returns (chapter 21), Wolters Kluwer 2005-24
Tax Topics, Wolters Kluwer – dozens of articles from 1992 to date
The Estate Freeze from Hell, STEP National Conference, 2019
American Professionals in Canada, Canadian Tax Journal, 2017
Advanced topics regarding Americans in Canada – Corporate Reorganizations, Ontario Tax Conference, Canadian Tax Foundation, 2017
Americans Living Abroad and the Net Investment Income Tax – The Tax Adviser, AICPA, 2014
Expatriation: The American’s Tax Experience in Canada – Canadian Tax Journal, 2013
And many others
