{"id":5913,"date":"2021-01-07T17:37:46","date_gmt":"2021-01-07T17:37:46","guid":{"rendered":"https:\/\/levysalis.com\/?p=5913"},"modified":"2021-01-07T17:50:08","modified_gmt":"2021-01-07T17:50:08","slug":"shlomi-steve-levy-entrevue-dans-the-globe-and-mail-how-bidens-tax-proposals-could-affect-u-s-persons-in-canada","status":"publish","type":"post","link":"https:\/\/levysalis.com\/fr\/blog\/shlomi-steve-levy-entrevue-dans-the-globe-and-mail-how-bidens-tax-proposals-could-affect-u-s-persons-in-canada\/","title":{"rendered":"Shlomi Steve Levy entrevue dans The Globe and Mail \u2013 How Biden\u2019s tax proposals could affect U.S. persons in Canada"},"content":{"rendered":"<div  class=\"fusion-fullwidth fullwidth-box nonhundred-percent-fullwidth\"  style='background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;'><div class=\"fusion-builder-row fusion-row \"><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_1_1  fusion-one-full fusion-column-first fusion-column-last 1_1\"  style='margin-top:0px;margin-bottom:0px;'>\n\t\t\t\t\t<div class=\"fusion-column-wrapper\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\"  data-bg-url=\"\">\n\t\t\t\t\t\t<h4><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-large wp-image-5914\" src=\"https:\/\/levysalis.com\/wp-content\/uploads\/2021\/01\/FB-GlobeandMail_SL_Jan-2021-1024x538.jpg\" alt=\"\" width=\"1024\" height=\"538\" srcset=\"https:\/\/levysalis.com\/wp-content\/uploads\/2021\/01\/FB-GlobeandMail_SL_Jan-2021-200x105.jpg 200w, https:\/\/levysalis.com\/wp-content\/uploads\/2021\/01\/FB-GlobeandMail_SL_Jan-2021-300x158.jpg 300w, https:\/\/levysalis.com\/wp-content\/uploads\/2021\/01\/FB-GlobeandMail_SL_Jan-2021-400x210.jpg 400w, https:\/\/levysalis.com\/wp-content\/uploads\/2021\/01\/FB-GlobeandMail_SL_Jan-2021-600x316.jpg 600w, https:\/\/levysalis.com\/wp-content\/uploads\/2021\/01\/FB-GlobeandMail_SL_Jan-2021-768x404.jpg 768w, https:\/\/levysalis.com\/wp-content\/uploads\/2021\/01\/FB-GlobeandMail_SL_Jan-2021-800x421.jpg 800w, https:\/\/levysalis.com\/wp-content\/uploads\/2021\/01\/FB-GlobeandMail_SL_Jan-2021-1024x538.jpg 1024w, https:\/\/levysalis.com\/wp-content\/uploads\/2021\/01\/FB-GlobeandMail_SL_Jan-2021.jpg 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/h4>\n<p>&nbsp;<\/p>\n<h3>Levy Salis SENCRL est ravie de partager une entrevue sp\u00e9ciale que <a href=\"https:\/\/levysalis.com\/fr\/equipe\/shlomo-levy\/\" target=\"_blank\" rel=\"noopener noreferrer\">Mtre Shlomi Steve Levy<\/a> a donn\u00e9e au Globe &amp; Mail, publi\u00e9e le 7 janvier 2021. Dans cet article, Mtre Levy conseille les Am\u00e9ricains vivant aux \u00c9tats-Unis sur l\u2019impact des propositions de r\u00e9forme fiscale am\u00e9ricaine du pr\u00e9sident \u00e9lu Joe Biden. Il \u00e9claircit les propositions de changements dans l\u2019imposition am\u00e9ricaine des revenus, les droits successoraux am\u00e9ricains (\u00ab U.S. Estate Tax \u00bb) et l\u2019imp\u00f4t am\u00e9ricain sur les dons (\u00ab U.S. Gift Tax \u00bb) et leurs cons\u00e9quences pour des Am\u00e9ricains vivant aux \u00c9tats-Unis.<\/h3>\n<h3>Pour en savoir plus sur les propositions de r\u00e9forme fiscale am\u00e9ricaine, veuillez lire l\u2019article ci-dessous ou <a href=\"https:\/\/www.theglobeandmail.com\/investing\/globe-advisor\/advisor-news\/article-how-bidens-tax-proposals-could-affect-us-persons-in-canada\/\" target=\"_blank\" rel=\"noopener noreferrer\">cliquez ici pour lire l\u2019article sur le site Web du Globe &amp; Mail.<\/a>*<\/h3>\n<p>*Disponible uniquement en anglais.<\/p>\n<div class=\"fusion-button-wrapperleft\"><style type=\"text\/css\" scoped=\"scoped\">.fusion-button.button-1 .fusion-button-text, .fusion-button.button-1 i {color:#ffffff;}.fusion-button.button-1 {border-width:0px;border-color:#ffffff;}.fusion-button.button-1 .fusion-button-icon-divider{border-color:#ffffff;}.fusion-button.button-1:hover .fusion-button-text, .fusion-button.button-1:hover i,.fusion-button.button-1:focus .fusion-button-text, .fusion-button.button-1:focus i,.fusion-button.button-1:active .fusion-button-text, .fusion-button.button-1:active{color:#ffffff;}.fusion-button.button-1:hover, .fusion-button.button-1:focus, .fusion-button.button-1:active{border-width:0px;border-color:#ffffff;}.fusion-button.button-1:hover .fusion-button-icon-divider, .fusion-button.button-1:hover .fusion-button-icon-divider, .fusion-button.button-1:active .fusion-button-icon-divider{border-color:#ffffff;}.fusion-button.button-1{background: #ceaa2d;}.fusion-button.button-1:hover,.button-1:focus,.fusion-button.button-1:active{background: #000000;}.fusion-button.button-1{width:100%;}<\/style><a class=\"fusion-button button-flat fusion-button-round button-large button-custom button-1\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/www.theglobeandmail.com\/investing\/globe-advisor\/advisor-news\/article-how-bidens-tax-proposals-could-affect-us-persons-in-canada\/\"><i class=\"fa fa-file-o button-icon-left\"><\/i><span class=\"fusion-button-text\">Lire l&rsquo;article<\/span><\/a><\/div><h2 id=\"skip-link-target\" class=\"c-primary-title c-primary-title--news\" tabindex=\"-1\">How Biden\u2019s tax proposals could affect U.S. persons in Canada<\/h2>\n<p><strong>BRENDA BOUW<\/strong><br \/>\n<strong>THE GLOBE AND MAIL<\/strong><br \/>\n<strong>Le 6 janvier 2021<\/strong><\/p>\n<p class=\"c-article-body__text\">Financial advisors with clients who are U.S. persons living in Canada need to prepare them for potential tax changes under president-elect Joe Biden\u2019s administration, which is set to take over the White House later this month.<\/p>\n<p class=\"c-article-body__text\">While the likelihood of a divided Congress is expected to dampen or even diffuse some of the tax hikes proposed in the Democrat\u2019s campaign platform, it\u2019s a good time for American ex-pats, particularly the wealthy, to think about their holdings and restructure them as needed.<\/p>\n<p class=\"c-article-body__text\">\u201cFor advisors, it\u2019s not about predicting the future, it\u2019s more about sitting down with a client and saying, \u2018Here are some probable things that could happen,\u2019 and figuring out how we should be thinking about them and positioning the client for the future,\u201d says Darren Coleman, senior vice-president, private client group, and portfolio manager at Coleman Wealth, a division of Raymond James Ltd. in Toronto. \u201cThe client looks to the advisor to make sure they aren\u2019t getting blindsided.\u201d<\/p>\n<p class=\"c-article-body__text\">Two of the main tax proposals that could affect American ex-pats deal with personal income taxes for wealthy people and the U.S. estate tax, also known as the \u201cdeath tax.\u201d<\/p>\n<p class=\"c-article-body__text\">Mr. Biden campaigned on a promise to increase the top income tax rate to 39.6 per cent from 37 per cent for U.S. persons with personal worldwide income of more than US0,000, as well as to restore the U.S. estate tax exemption from a high of US.58-million, which is set to expire at the end of 2025, to US.5-million, where it was in 2009.<\/p>\n<p class=\"c-article-body__text\">The Democrats also proposed to decouple the lifetime gift-tax exemption from the U.S. estate tax and set the exemption at US]\n-million, says Shlomi Steve Levy, a lawyer with cross-border tax and estate-planning firm Levy Salis LLP in Montreal.<\/p>\n<p class=\"c-article-body__text\">\u201cThat\u2019s a huge downturn in the ability for Americans to do things\u201d in their estate planning, Mr. Levy says.<\/p>\n<p class=\"c-article-body__text\">There is also a proposal to increase the top tax rate on capital gains and dividends to 39.6 per cent from 23.8 per cent for U.S. persons with a worldwide income of US]\n-million or more.<\/p>\n<p class=\"c-article-body__text\">Mr. Levy notes that Mr. Biden\u2019s tax policy also states that inheriting property subject to U.S. tax will not be at the fair market value of the property upon death. \u201cInstead, the inheritance will be received at the decedent\u2019s cost basis, or the purchase price,\u201d he says.<\/p>\n<p class=\"c-article-body__text\">While Mr. Levy says he believes Mr. Biden\u2019s proposals will be challenging to pass, he\u2019s discussing the proposals with clients to make sure they understand their options should a change were to happen.<\/p>\n<p>The higher personal income tax rate \u201ccould create some challenges\u201d for wealthier U.S. persons in Canada, but it should not be as significant a change as taxes are generally higher in Canada, says Terry Ritchie, vice-president and partner in the Calgary office of Cardinal Point Capital Management Inc.<\/p>\n<p class=\"c-article-body__text\">That\u2019s because there\u2019s a longstanding tax treaty between the U.S. and Canada that ensures taxpayers aren\u2019t taxed twice on the same income. However, the bigger issue is with potential changes to estate and gift taxes, Mr. Ritchie says.<\/p>\n<p class=\"c-article-body__text\">\u201cThat would affect a lot of people [and] would mean a reset of estate planning,\u201d he says.<\/p>\n<p class=\"c-article-body__text\">It would also affect Canadians who own property in the U.S. or who hold U.S. stocks in accounts in Canada. Potential changes to those rules would likely expose them to U.S. non-resident estate taxes and a U.S. tax-filing requirement upon death, he says.<\/p>\n<p class=\"c-article-body__text\">\u201cRight now, we are telling clients it\u2019s business as usual,\u201d Mr. Ritchie says, in part because the proposals appear unlikely to pass if Republicans continue to hold the Senate majority.<\/p>\n<p class=\"c-article-body__text\">Still, he says clients with assets of more than US.58-million might want to consider selling or gifting those assets in the near term to avoid a huge tax bill upon death, especially as the exemption is only temporary.<\/p>\n<p class=\"c-article-body__text\">\u201cIt could be your last chance to remove that U.S. estate tax exposure,\u201d Mr. Ritchie says.<\/p>\n<p class=\"c-article-body__text\">Elena Hanson, managing director and founder of Hanson Crossborder Tax Inc. in Oakville, Ont., is telling her wealthier U.S. person clients in Canada to prepare for the US.58-million exemption to be curtailed sooner rather than later.<\/p>\n<p class=\"c-article-body__text\">\u201cWhat we are emphasizing to clients is to start thinking about their estate planning and [asset] structures,\u201d she says.<\/p>\n<p class=\"c-article-body__text\">Ms. Hanson also notes that wealthy Canadians with assets in the U.S. (known as \u201cU.S. situs assets\u201d) will face U.S. estate taxes if those assets exceed US,000 and their worldwide estate exceeds the current US.58-million exemption.<\/p>\n<p class=\"c-article-body__text\">The U.S. situs assets don\u2019t have to be in the U.S. \u201cThey can be even in Canada with a portfolio manager or held in a [registered retirement savings plan] or [tax-free savings account],\u201d she says.<\/p>\n<p class=\"c-article-body__text\">Canadians who may be potentially affected might wish to consider trimming their U.S. assets by replacing them with Canadian mutual funds or exchange-traded funds (ETFs) that have underlying U.S. assets. \u201c[But] U.S. persons are not advised to buy Canadian mutual funds and ETFs as it gives them a negative tax implication,\u201d Ms. Hanson says.<\/p>\n<p>President-elect Biden has also proposed tax hikes on businesses, including increasing the corporate income tax rate to 28 per cent from 21 per cent, which is still lower than the 35 per cent rate that was in effect prior to the Tax Cuts and Jobs Act (TCJA), which went into effect in 2018.<\/p>\n<p class=\"c-article-body__text\">Another proposal is to double the tax rate on global intangible low-taxed income (GILTI) \u2013 also enacted as part of TCJA \u2013 on U.S. corporations with foreign subsidiaries to 21 per cent from 10.5 per cent and to compute the GILTI tax (and related foreign tax credits) on a country-by-country basis instead of on a worldwide average.<\/p>\n<p class=\"c-article-body__text\">Ms. Hanson says those proposals may not pass, but believes advisors should be flagging them to U.S. persons who are business owners in Canada, just in case.<\/p>\n<p class=\"c-article-body__text\">Mr. Coleman says many U.S. persons in Canada are unaware of their existing tax-filing obligations, several of which aren\u2019t expected to change under the Biden administration.<\/p>\n<p class=\"c-article-body__text\">Examples include taxing U.S. persons on their worldwide income, regardless of where they live, obligations to file annual U.S. tax returns as well as reporting Canadian and other non-U.S. bank and investment accounts, foreign assets and foreign gifts and inheritances above US0,000. The sale of a home in Canada could also be subject to taxes in the U.S., Mr. Coleman says.<\/p>\n<p class=\"c-article-body__text\">\u201cKnow that you have all of these issues to deal with; they haven\u2019t gone away,\u201d Mr. Coleman says.<\/p>\n<p class=\"c-article-body__text\">Instead, he says U.S. persons in Canada will just have more to think about when President Biden starts making decisions in a few weeks.<\/p>\n<div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator sep-none\" style=\"margin-top:20px;margin-bottom:20px;width:100%;max-width:30px;\"><\/div><div class=\"fusion-clearfix\"><\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><\/div><\/div><div  class=\"fusion-fullwidth fullwidth-box nonhundred-percent-fullwidth\"  style='background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;'><div class=\"fusion-builder-row fusion-row \"><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_1_1  fusion-one-full fusion-column-first fusion-column-last 1_1\"  style='margin-top:0px;margin-bottom:20px;'>\n\t\t\t\t\t<div class=\"fusion-column-wrapper\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\"  data-bg-url=\"\">\n\t\t\t\t\t\t<div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator sep-none\" style=\"margin-top:20px;margin-bottom:20px;width:100%;max-width:30px;\"><\/div><div class=\"fusion-clearfix\"><\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_1_1  fusion-one-full fusion-column-first fusion-column-last fusion-blend-mode 1_1\"  style='margin-top:0px;margin-bottom:0px;'>\n\t\t\t\t\t<div class=\"fusion-column-wrapper\" style=\"background-color:#efefef;padding: 15px 15px 15px 15px;background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\"  data-bg-url=\"\">\n\t\t\t\t\t\t<p><div class=\"aligncenter\"><i class=\"fa fontawesome-icon fa-exclamation-triangle circle-yes\" style=\"border-color:#333333;background-color:#333333;font-size:22px;line-height:44px;height:44px;width:44px;margin-left:0;margin-right:0;color:#ceaa2d;\"><\/i><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep sep-none\" style=\"margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:5px;\"><\/div><\/p>\n<p style=\"text-align: center;\"><em>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. <\/em><\/p>\n<div class=\"fusion-button-wrapperleft\"><style type=\"text\/css\" scoped=\"scoped\">.fusion-button.button-2 .fusion-button-text, .fusion-button.button-2 i {color:#ffffff;}.fusion-button.button-2 {border-width:0px;border-color:#ffffff;}.fusion-button.button-2 .fusion-button-icon-divider{border-color:#ffffff;}.fusion-button.button-2:hover .fusion-button-text, .fusion-button.button-2:hover i,.fusion-button.button-2:focus .fusion-button-text, .fusion-button.button-2:focus i,.fusion-button.button-2:active .fusion-button-text, .fusion-button.button-2:active{color:#ffffff;}.fusion-button.button-2:hover, .fusion-button.button-2:focus, .fusion-button.button-2:active{border-width:0px;border-color:#ffffff;}.fusion-button.button-2:hover .fusion-button-icon-divider, .fusion-button.button-2:hover .fusion-button-icon-divider, .fusion-button.button-2:active .fusion-button-icon-divider{border-color:#ffffff;}.fusion-button.button-2{background: #ceaa2d;}.fusion-button.button-2:hover,.button-2:focus,.fusion-button.button-2:active{background: #000000;}.fusion-button.button-2{width:100%;}<\/style><a class=\"fusion-button button-flat fusion-button-round button-large button-custom button-2 fancybox-inline\" target=\"_self\" href=\"#request_consulatation-fr\"><i class=\"fa fa-file-o button-icon-left\"><\/i><span class=\"fusion-button-text\">Demander une consultation<\/span><\/a><\/div><div class=\"fusion-clearfix\"><\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Levy Salis SENCRL est ravie de partager une entrevue sp\u00e9ciale que Mtre Shlomi Steve Levy a donn\u00e9e au Globe &#038; Mail, publi\u00e9e le 6 janvier 2021.<\/p>\n","protected":false},"author":3,"featured_media":5915,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[28,40],"tags":[144,120,96],"class_list":["post-5913","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-americains-vivant-au-canada","category-dans-les-nouvelles","tag-americains-vivant-au-canada","tag-americans-living-in-canada","tag-united-states-fr"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Shlomi Steve Levy entrevue dans The Globe and Mail \u2013 How Biden\u2019s tax proposals could affect U.S. persons in Canada &#8211; Levy Salis<\/title>\n<meta name=\"description\" content=\"Levy Salis SENCRL est ravie de partager une entrevue sp\u00e9ciale que Mtre Shlomi Steve Levy a donn\u00e9e au Globe &amp; 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