{"id":8484,"date":"2021-08-31T19:50:24","date_gmt":"2021-08-31T19:50:24","guid":{"rendered":"https:\/\/levysalis.com\/?p=8484"},"modified":"2021-09-01T15:57:14","modified_gmt":"2021-09-01T15:57:14","slug":"biden-tax-proposals-could-have-a-significant-impact-on-u-s-persons-in-canada","status":"publish","type":"post","link":"https:\/\/levysalis.com\/fr\/blog\/biden-tax-proposals-could-have-a-significant-impact-on-u-s-persons-in-canada\/","title":{"rendered":"Shlomi Steve Levy entrevue dans The Globe and Mail \u2013 Biden tax proposals could have a significant impact on 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-8507\" src=\"https:\/\/levysalis.com\/wp-content\/uploads\/2021\/08\/FB_LS_Biden-tax-proposals2-1024x538.jpg\" alt=\"\" width=\"1024\" height=\"538\" srcset=\"https:\/\/levysalis.com\/wp-content\/uploads\/2021\/08\/FB_LS_Biden-tax-proposals2-200x105.jpg 200w, https:\/\/levysalis.com\/wp-content\/uploads\/2021\/08\/FB_LS_Biden-tax-proposals2-300x158.jpg 300w, https:\/\/levysalis.com\/wp-content\/uploads\/2021\/08\/FB_LS_Biden-tax-proposals2-400x210.jpg 400w, https:\/\/levysalis.com\/wp-content\/uploads\/2021\/08\/FB_LS_Biden-tax-proposals2-600x315.jpg 600w, https:\/\/levysalis.com\/wp-content\/uploads\/2021\/08\/FB_LS_Biden-tax-proposals2-768x403.jpg 768w, https:\/\/levysalis.com\/wp-content\/uploads\/2021\/08\/FB_LS_Biden-tax-proposals2-800x420.jpg 800w, https:\/\/levysalis.com\/wp-content\/uploads\/2021\/08\/FB_LS_Biden-tax-proposals2-1024x538.jpg 1024w, https:\/\/levysalis.com\/wp-content\/uploads\/2021\/08\/FB_LS_Biden-tax-proposals2.jpg 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/h4>\n<h3 class=\"xmsonormal\">Levy Salis SENCRL est ravie de partager une entrevue que Me Shlomi Steve Levy a donn\u00e9e pour un article sp\u00e9cial paru dans le Globe &amp; Mail. Dans cet article, Shlomi Steve Levy discute de l\u2019impact consid\u00e9rable des propositions de r\u00e9forme fiscale du pr\u00e9sident am\u00e9ricain Joe Biden sur les Am\u00e9ricains vivant au Canada ainsi que les Canadiens qui d\u00e9tiennent des actifs situ\u00e9s aux \u00c9tats-Unis.<\/h3>\n<p>Pour en savoir plus sur l\u2019impact potentiel de la r\u00e9forme fiscale am\u00e9ricaine propos\u00e9e sur les Am\u00e9ricains vivant au Canada ainsi que les Canadiens qui d\u00e9tiennent des actifs situ\u00e9s aux \u00c9tats-Unis, veuillez lire l\u2019article ci-dessous ou cliquez ici pour lire l\u2019article sur le site du <i>Globe &amp; Mail<\/i>.<\/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-biden-tax-proposals-could-have-a-significant-impact-on-us-persons-in\/\"><i class=\"fa fa-file-o button-icon-left\"><\/i><span class=\"fusion-button-text\">Lire l&rsquo;article (en Anglais Seulement)<\/span><\/a><\/div><h2>Biden tax proposals could have a significant impact on U.S. persons in Canada<\/h2>\n<p><a href=\"http:\/\/levysalis.com\/team\/shlomo-levy\/\" target=\"_blank\" rel=\"noopener\"><br \/>\n<strong>Shlomi Steve Levy<\/strong><\/a><br \/>\nBrenda Bouw<br \/>\n<strong><a href=\"https:\/\/www.theglobeandmail.com\/\" target=\"_blank\" rel=\"noopener\">The Globe and Mail<\/a><\/strong><br \/>\n<strong>August 26th, 2021<\/strong><\/p>\n<p class=\"c-article-body__text\">Financial advisors are preparing clients who are\u00a0<a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/classification-of-taxpayers-for-us-tax-purposes\" target=\"_blank\" rel=\"noopener\">U.S. persons<\/a>\u00a0living in Canada, as well as Canadians who own U.S. assets, for proposed U.S. tax law changes that could impact these investors\u2019 portfolios significantly.<\/p>\n<p class=\"c-article-body__text\">U.S. President Joe Biden\u2019s administration has put forward a handful of changes focused on getting wealthier U.S. persons to pay more taxes. The main proposals include:<\/p>\n<div id=\"featured-video\" class=\"featured-video distroscale js-widget-distroscale\">\n<div class=\"video-placeholder\">\n<div class=\"placeholder-inner\">\n<ul class=\"c-article-body__ul\">\n<li class=\"c-article-body__li\">Increasing the top income tax rate to 39.6 per cent from 37 per cent for U.S. persons with personal worldwide annual income of more than US$400,000.<\/li>\n<li class=\"c-article-body__li\">Increasing the top capital gains rate for people with an annual income of more than US$1-million to 39.6 per cent from 20 per cent. (That\u2019s not including the 3.8 per cent \u201cObamacare tax\u201d on investments, which takes the capital gains rate to 43.4 per cent from 23.8 per cent.)<\/li>\n<li class=\"c-article-body__li\">Removing an existing tax break at death (known as the \u201cstep-up in basis\u201d) that allows appreciated assets to pass to heirs tax-free. The proposal is that any gain of more than US$1-million per taxpayer is subject to taxes, plus an additional gain of US$250,000 for a principal residence.<\/li>\n<li class=\"c-article-body__li\">Restoring the U.S. estate tax exemption to US$3.5-million, where it was in 2009, from the current US$11.7-million, a rate that expires in 2025; and decoupling the lifetime gift-tax exemption from the U.S. estate tax and set the exemption at US$1-million.<\/li>\n<\/ul>\n<p class=\"c-article-body__text\">The proposals haven\u2019t been approved by Congress, and passage is far from assured. Still, advisors are strategizing with clients who may be affected by these or other proposals that could crop up as governments look for ways to shore up funds to pay for pandemic spending programs.<\/p>\n<p class=\"c-article-body__text\">\u201cWhat we\u2019ve been telling our clients is to be prepared for an overall increase in taxation and additional tax complexity and innovation,\u201d says Darren Coleman, senior vice-president, private client group, and portfolio manager at Coleman Wealth, a division of Raymond James Ltd. in Toronto.<\/p>\n<p class=\"c-article-body__text\">One of the misconceptions among investors is they believe the proposed tax changes only affect the ultra-rich, he says.<\/p>\n<div id=\"\" class=\"u-wrapper pb-feature pb-layout-item pb-f-article-asf-body-top\"><\/div>\n<p class=\"c-article-body__text\">\u201cSome of these proposals will be fundamental changes to U.S. tax laws that will capture an enormous number of [U.S. persons], and I don\u2019t think a lot of them are going to see some of these coming.\u201d<\/p>\n<p class=\"c-article-body__text\">An example is removing the \u201cstep-up in basis,\u201d which is the changed value of an inherited asset to minimize the beneficiary\u2019s capital gains tax, which Mr. Coleman says can impact more middle-class citizens as well as the ultra-wealthy.<\/p>\n<p class=\"c-article-body__text\"><a href=\"https:\/\/levysalis.com\/fr\/equipe\/shlomo-levy\/\" target=\"_blank\" rel=\"noopener\">Shlomi Levy<\/a>, partner and lawyer with cross-border tax and estate-planning firm <a href=\"https:\/\/levysalis.com\/fr\/\" target=\"_blank\" rel=\"noopener\">Levy Salis LLP<\/a> in Montreal, says U.S. persons living in Canada would be subject to U.S. capital gains taxes on the unrealized capital gains on their worldwide assets at death, as well as the U.S. estate tax on death.<\/p>\n<p class=\"c-article-body__text\">The proposed U.S. capital gains tax rules would also likely apply on death to Canadians who own U.S. assets, including real estate and securities, even if it\u2019s held by a Canadian bank or investment firm.<\/p>\n<p class=\"c-article-body__text\">And while the Canada-U.S. Tax Treaty may allow for foreign tax credits to prevent double taxation, it still requires filing a U.S. tax return as well as the mandatory reporting for assets of more than $60,000 upon death.<\/p>\n<div id=\"js-ad-slimcut-wrapper\">\n<div><\/div>\n<div id=\"js-ad-slimcut\">While alive, the proposed increase to the capital gains tax could dramatically impact high-net-worth U.S. person clients living in Canada who sell assets, Mr. Levy adds.<\/div>\n<\/div>\n<p class=\"c-article-body__text\">That\u2019s because their top tax rate of 43.4 per cent would be almost double their top Canadian tax rate on capital gains, which is closer to 27 per cent today. Also, he notes the change would be retroactive to May 28, 2021.<\/p>\n<p class=\"c-article-body__text\">Although there are a number of exemptions, deferral mechanisms, and potentially available foreign tax credits under the Canada-U.S. Tax Treaty to reduce exposure to the new U.S. capital gains tax rules in President Biden\u2019s proposals, Mr. Levy says their complexity requires a lot of additional tax planning and tax filings.<\/p>\n<p class=\"c-article-body__text\">Terry Ritchie, vice-president and partner in the Calgary office of Cardinal Point Capital Management Inc., believes it\u2019s unlikely the gift and estate tax laws will be changed in the near future given the polarization within the U.S. Congress.<\/p>\n<p class=\"c-article-body__text\">However, he says the increase in the top income tax rate and the top capital gains rate, including the removal of the \u201cstep-up in basis\u201d on death, could have a chance at getting passed through a process known as budget reconciliation, which enables a Senate majority to push through legislation.<\/p>\n<p class=\"c-article-body__text\">The procedure has been used several times in the past, including by former presidents: Bill Clinton to raise taxes and Donald Trump to reduce them. President Biden has used it once so far to pass a US$1.9-trillion pandemic aid package.<\/p>\n<div class=\"j-f-wrap\">\n<div id=\"\" class=\"u-wrapper pb-feature pb-layout-item pb-f-commercial-dfp-ads\">\n<div class=\"\">While all of the proposals are up in the air, Mr. Ritchie has been helping clients who may be affected consider different planning opportunities, including asset sales or adding to \u201ctax-advantaged accounts\u201d to which U.S. persons have access, such as health savings and retirement accounts.<\/div>\n<\/div>\n<\/div>\n<p class=\"c-article-body__text\">\u201cWe have to prepare for a lot of moving targets here,\u201d he says.<\/p>\n<\/div>\n<\/div>\n<\/div>\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 que Me Shlomi Steve Levy a donn\u00e9e pour un article sp\u00e9cial paru dans le Globe &#038; Mail. Dans cet article, Shlomi Steve Levy discute de l\u2019impact consid\u00e9rable des propositions de r\u00e9forme fiscale du pr\u00e9sident am\u00e9ricain Joe Biden sur les Am\u00e9ricains vivant au Canada ainsi que les Canadiens qui d\u00e9tiennent des actifs situ\u00e9s aux \u00c9tats-Unis.<\/p>\n","protected":false},"author":3,"featured_media":8515,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[28,40,195],"tags":[196,96],"class_list":["post-8484","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-americains-vivant-au-canada","category-dans-les-nouvelles","category-tax-fr","tag-snowbird-fr","tag-united-states-fr"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - 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