We are pleased to highlight Kevyn Nightingale, a leader in cross-border tax planning at Levy Salis LLP, for his expert commentary in a recent Globe and Mail article.
Authored by Clare O’Hara and Rudy Mezzetta, the article — “Canadian business groups press Ottawa on digital tax as U.S. bill targets investors” — explains how proposed U.S. tax measures threatened to raise withholding rates on Canadians to as high as 50%, in reaction to Canada’s DST.
Following mounting pressure, Canada rescinded the DST on June 30, 2025, and the U.S. subsequently removed the “revenge tax” clause during recent G7 negotiations
Despite the repeal, the regulatory landscape remains complex — and relieved, but still alert.
Clare O’Hara and Rudy Mezzetta
Globe and Mail
May 24, 2025
The content below is an excerpt. For full insights, click here to read the full article.
Excerpt from the Article:
The U.S. legislation is still required to be passed by the Senate and receive presidential approval before it can become law. The White House expects Mr. Trump to sign the final bill by July 4.
Kevyn Nightingale, leader of cross-border tax consulting with Levy Salis LLP in Toronto, said he believes Section 899 will make it through.
“Knowing that the tax bill has made it this far, I would bet on some version of this passing,” he said.
The content below is just an excerpt. For full insights, click the link below.
If you have any questions regarding your specific circumstances or need guidance on navigating cross-border tax obligations, please don’t hesitate to contact us for personalized advice.
The comments offered in this article are meant to be general in nature and are not intended to provide legal advice regarding any individual situation. Before taking any action involving your individual situation, you should seek legal advice to ensure it is appropriate for your circumstances.
About the author
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.
With more than 30 years of combined experience, we are proud at Levy Salis LLP to provide our clients with tailored services to meet their Canadian, US and Israeli tax and estate planning, US real estate, Quebec real estate and US immigration needs.
