Retirement, recalculated – STEP JOURNAL
Kevyn Nightingale and Shlomi Levy examine Canadian RRSP and RRIF US taxation, cross-border risks, and treaty deferral for advisors and US residents.
17
02, 2026
28
07, 2025
Tax Topics: NO MORE GILTI (WELL, SORT OF) – Wolters Kluwer
Levy Salis LLP is pleased to share this edition of Tax Topics, featuring a Wolters Kluwer article by Kevyn Nightingale, LLM, CPA, TEP. The One Big Beautiful Bill Act (OBBBA) replaces GILTI with Net CFC Tested Income (NCTI) — but the tax burden on U.S. citizens in Canada remains largely intact, and in some cases, even more complex.
10
07, 2025
Kevyn Nightingale Featured in the Globe and Mail on Digital-Tax Fallout
Kevyn Nightingale of Levy Salis LLP speaks to the Globe and Mail about U.S. tax on Canadian investors following Canada’s digital services tax.
19
06, 2025
Americans want Canadians to visit – really!
A new U.S. bill could change how long Canadians can stay south of the border — extending the limit from 183 to 240 days per year. Even better? It simplifies cross-border tax obligations. This could be a big deal for snowbirds, retirees, and Canadians with U.S. property.
18
02, 2025
U.S. Tax Policy Under Trump: Insights from Kevyn Nightingale – Investment Executive
Kevyn Nightingale analyzes U.S. tax policy under a potential Trump return. Insights for businesses, investors & cross-border planning.
26
11, 2024
Expert Insights: Kevyn Nightingale Discusses U.S. Estate Tax Obligations for Canadians – Globe Advisor
Kevyn Nightingale, a leader in cross-border tax planning at Levy Salis LLP, was recently featured in an insightful article by Rudy Mezzetta for Globe Advisor.
10
09, 2024
Tax Topics: Finance Narrows the Reporting Requirements for Bare Trusts – Wolters Kluwer
Levy Salis LLP is very thrilled to share an interview that Shlomi Steve Levy gave for a special article in the Globe & Mail which was published on August 26, 2021. In this article, he discusses the considerable impact that US President Joe Biden’s proposed US tax reform may have on Americans living in Canada as well as Canadians who own US assets.
31
05, 2023
Being well prepared for the transfer of your business
Tax planning for entrepreneurs retiring/selling biz: tax savings optimizing & trust structures. Learn more about prepping for this important milestone.
5
05, 2022
In the Era of Tax Transparency (Part 1)
The Government of Quebec has introduced disclosure obligations with respect to nominee agreements, covered or, confidential transactions and certain specified transactions determined by regulation subject to significant penalties in the event of non-compliance. The federal government recently announced measures similar to Quebec's specified transaction rules, among others, which are currently the subject of public consultations.
17
03, 2022
Canadian Ownership of Roth IRAs and Roth 401k Plans
A number of Canadians who work or have worked in the United States hold Roth IRAs or Roth 401(k) plans. This article identifies the principal U.S. and Canadian tax obligations that apply to Canadian account holders.
