# Barrett Tax Law

> Barrett Tax Law is a Canadian boutique tax law firm representing individuals and businesses against the Canada Revenue Agency. We handle audits, disputes, voluntary disclosures, Tax Court of Canada litigation, and corporate tax planning.

Founded 2009 by Dale Barrett. 15,000+ clients represented across Canada.

Toll-free: 1-877-882-9829 · Email: clientcare@barretttaxlaw.com

## Core pages
- [Home](https://www.barretttaxlaw.com/): Firm overview, featured services, FAQs
- [Our Firm](https://www.barretttaxlaw.com/our-firm): History, values, team overview
- [Our Lawyers](https://www.barretttaxlaw.com/our-lawyers): Lawyer profiles
- [Contact](https://www.barretttaxlaw.com/contact): Phone, email, addresses, all offices
- [Free Consultation](https://www.barretttaxlaw.com/free-consultation): How to engage us
- [For Accountants](https://www.barretttaxlaw.com/for-accountants): Partnership program for CPAs and tax preparers

## Tax services
- [Voluntary Disclosures Program (VDP)](https://www.barretttaxlaw.com/tax-services/voluntary-disclosure): Come forward to the CRA before they come for you. Our tax lawyers handle Voluntary Disclosures Program (VDP) submissions to reduce penalties and avoid prosecution.
- [Unreported Offshore Income](https://www.barretttaxlaw.com/tax-services/unreported-offshore-income): Lawyers for offshore income disclosure. We help Canadians report foreign income, T1135 issues, and offshore accounts under the CRA Voluntary Disclosures Program.
- [Unreported Domestic Income](https://www.barretttaxlaw.com/tax-services/unreported-domestic-income): Disclose unreported Canadian income to the CRA before being audited. Our tax lawyers prepare voluntary disclosures that reduce penalties.
- [Unreported Offshore Assets](https://www.barretttaxlaw.com/tax-services/unreported-offshore-assets): Disclose offshore property, foreign trusts, and foreign accounts under the CRA Voluntary Disclosures Program with Barrett Tax Law.
- [Unreported Cryptocurrency Transactions](https://www.barretttaxlaw.com/tax-services/unreported-cryptocurrency): Crypto tax lawyers in Canada. Voluntary disclosure for unreported Bitcoin, Ethereum, NFT, and DeFi income with Barrett Tax Law.
- [Overstated Expenses](https://www.barretttaxlaw.com/tax-services/overstated-expenses): Correcting overstated business expenses through the CRA Voluntary Disclosures Program.
- [CRA Audit Representation](https://www.barretttaxlaw.com/tax-services/audit-representation): Canadian tax lawyers for CRA audits. We handle the auditor, challenge findings, and protect your rights through every audit stage.
- [Voluntary Disclosure](https://www.barretttaxlaw.com/tax-services/voluntary-disclosure-overview): Overview of voluntary disclosure for Canadian taxpayers. Reduce penalties and avoid prosecution by coming forward before the CRA contacts you.
- [Tax Court of Canada Representation](https://www.barretttaxlaw.com/tax-services/tax-court-of-canada): Tax Court of Canada lawyers. We litigate Notices of Appeal, manage discoveries, and represent clients at trial against the CRA.
- [Tax Disputes & Notices of Objection](https://www.barretttaxlaw.com/tax-services/tax-disputes-and-objections): Filing Notices of Objection with the CRA Appeals Division. Strict 90-day deadlines apply — speak to a tax lawyer today.
- [Tax Planning for Business Owners](https://www.barretttaxlaw.com/tax-services/business-owner-tax-planning): Comprehensive Canadian tax planning for incorporated business owners — compensation, holding structures, capital-gains exemption, and intergenerational transfer.
- [Estate Freeze](https://www.barretttaxlaw.com/tax-services/estate-freeze): An estate freeze locks in the current value of your business or investment portfolio and transfers future growth to the next generation — at today's tax cost, not tomorrow's.
- [Lifetime Capital Gains Exemption Planning](https://www.barretttaxlaw.com/tax-services/lifetime-capital-gains-exemption): The Lifetime Capital Gains Exemption shelters over $1M of gain on the sale of qualifying small-business shares — and, with proper trust planning, can be multiplied across family members.
- [Tax Arrears Negotiation & Payment Plans](https://www.barretttaxlaw.com/tax-services/tax-arrears-negotiation): Negotiate CRA tax arrears, payment plans, and collections holds with experienced Canadian tax lawyers.
- [Owner-Manager Compensation Planning](https://www.barretttaxlaw.com/tax-services/owner-manager-compensation): Salary vs dividends vs capital dividends vs shareholder-loan repayments — the right compensation mix saves owner-managers tens of thousands annually and changes every few years.
- [Family Trust Tax Planning](https://www.barretttaxlaw.com/tax-services/family-trust-tax-planning): Discretionary family trusts split income, hold growth shares, multiply the capital-gains exemption, and serve as the central vehicle for intergenerational wealth transfer in Canadian tax planning.
- [Tax Crime Representation](https://www.barretttaxlaw.com/tax-services/tax-crime-representation): Charged with tax evasion or tax fraud in Canada? Our tax lawyers represent clients facing CRA Criminal Investigations Program prosecution.
- [Holding Company Tax Strategy](https://www.barretttaxlaw.com/tax-services/holding-company-tax-strategy): The opco-holdco structure protects accumulated wealth, enables tax-deferred dividend stripping, and creates flexibility for future estate freezes — when set up early.
- [Succession Tax Planning for Family Businesses](https://www.barretttaxlaw.com/tax-services/succession-tax-planning): Transferring a family business to the next generation involves capital-gains exemptions, estate freezes, share rollovers, and the Bill C-208 family-transfer rules — coordinated over 5-10 years.
- [Tax Planning](https://www.barretttaxlaw.com/tax-services/tax-planning): Proactive Canadian tax planning for individuals and businesses. Reduce lifetime tax with structures designed by a tax lawyer.
- [Charitable Giving Tax Strategy](https://www.barretttaxlaw.com/tax-services/charitable-giving-tax-strategy): Donations of cash, securities, and capital property to registered charities or private foundations can shelter substantial tax when timing, vehicle, and asset choice are coordinated.
- [Post-Mortem Tax Planning](https://www.barretttaxlaw.com/tax-services/post-mortem-tax-planning): When a Canadian shareholder dies owning private-company shares, the estate has 36 months to deploy the pipeline, bump, and loss-carryback strategies that recover the double-tax exposure.
- [Taxpayer Relief Applications](https://www.barretttaxlaw.com/tax-services/taxpayer-relief-application): Apply for relief from CRA penalties and interest under the Taxpayer Relief Provisions with experienced tax lawyers.
- [Investment Holding Tax Planning](https://www.barretttaxlaw.com/tax-services/investment-holding-tax-planning): TFSA, RRSP, non-registered, and corporate investment income — the right placement for each asset class saves Canadian investors thousands of dollars in lifetime tax.
- [Tax-Efficient Business Sales](https://www.barretttaxlaw.com/tax-services/tax-efficient-business-sales): When you sell a Canadian business, the difference between an asset sale and a share sale — and between an unplanned sale and a planned one — is typically 25-40% of the after-tax proceeds.
- [Unfiled Tax Returns](https://www.barretttaxlaw.com/tax-services/unfiled-returns): Multiple unfiled tax returns? Our tax lawyers bring you back into compliance and protect against gross-negligence and tax-evasion exposure.
- [Corporate Tax Restructuring](https://www.barretttaxlaw.com/tax-services/corporate-tax-restructuring): Section 85, 86, 87, 88, and 51 rollovers — the tax-deferred mechanics that let a corporation be reorganized without triggering accrued gains. The right mechanic depends on the planning objective.
- [Net Worth Audits](https://www.barretttaxlaw.com/tax-services/net-worth-audits): Defending CRA net-worth audits. Our tax lawyers challenge net-worth assessments and unsupported lifestyle inferences.
- [Director's Liability](https://www.barretttaxlaw.com/tax-services/directors-liability): Defending Canadian directors against personal liability for unremitted GST/HST and payroll source deductions.
- [Tax Shelter & Donation Scheme Disputes](https://www.barretttaxlaw.com/tax-services/tax-shelter-disputes): Defending participants in CRA-disputed tax shelters and charitable donation arrangements.
- [Cross-Border Tax — Canada and the United States](https://www.barretttaxlaw.com/tax-services/cross-border-tax-overview): Canada-US tax counsel for individuals, families, and businesses with exposure on both sides of the border. Treaty planning, FATCA/FBAR, departure tax, trusts, and US estate-tax exposure.
- [Departure Tax — Leaving Canada](https://www.barretttaxlaw.com/tax-services/departure-tax-planning): When you cease to be a Canadian tax resident, you are deemed to dispose of most assets at fair market value. Planning before the move can defer or reduce that liability.
- [Cross-Border Trusts](https://www.barretttaxlaw.com/tax-services/cross-border-trusts): Section 94, grantor-trust classification, throwback rules, and FATCA reporting — the cross-border trust rules that can turn an ordinary US family structure into a Canadian tax problem.
- [US-Canada Estate Planning](https://www.barretttaxlaw.com/tax-services/us-canada-estate-planning): When one spouse is American or US-situs assets are involved, Canadian and US estate tax rules pull in different directions. Coordinated cross-border estate planning aligns both sides.
- [US Estate Tax for Canadians](https://www.barretttaxlaw.com/tax-services/us-estate-tax-for-canadians): Canadians owning US real estate or US-corporation shares face US estate tax at death. The Canada-US treaty's prorated unified credit helps but doesn't always eliminate the exposure.
- [Snowbird Tax Planning](https://www.barretttaxlaw.com/tax-services/snowbird-tax-planning): Canadians who spend significant time in the US risk being treated as US tax residents under the substantial-presence test. Form 8840 and treaty tie-breaker analysis keep you Canadian.
- [FATCA and FBAR Compliance](https://www.barretttaxlaw.com/tax-services/fatca-fbar-compliance): US citizens and green-card holders in Canada must file annual US returns, FBARs, and Form 8938 — even when no US tax is owed. The penalties for non-filing can dwarf the tax.
- [Streamlined Filing Procedures](https://www.barretttaxlaw.com/tax-services/streamlined-filing-procedures): The IRS Streamlined Foreign Offshore Procedures — three years of amended returns, six years of FBARs, no civil penalty if non-willful. The standard path back into US compliance.
- [FIRPTA Withholding for Canadian Sellers of US Real Estate](https://www.barretttaxlaw.com/tax-services/firpta-canadian-sellers): FIRPTA withholding takes up to 15% of the gross sale price when a Canadian sells US real estate. Form 8288-B applications before closing can reduce the hold-back to the actual tax owed.
- [Section 116 Clearance Certificates](https://www.barretttaxlaw.com/tax-services/section-116-clearance): When a non-resident sells taxable Canadian property, the purchaser must withhold 25% (or more) of the gross sale price unless the vendor obtains a Section 116 clearance certificate from the CRA.
- [Tax Planning for New Canadian Residents](https://www.barretttaxlaw.com/tax-services/tax-planning-new-canadian-residents): Before becoming a Canadian tax resident, your worldwide assets get a fair-market-value cost-base reset under ITA s. 128.1(1)(b). Planning ahead captures the right value.
- [Canadian Tax Planning Before Relocation](https://www.barretttaxlaw.com/tax-services/canadian-tax-planning-before-relocation): Before Canadian residency ceases, departure tax under ITA s. 128.1, TFSA / RESP / mutual-fund positioning, and corporate restructuring all sit in a closing planning window.
- [Cross-Border Real Estate](https://www.barretttaxlaw.com/tax-services/cross-border-real-estate): US real estate purchased by Canadians and Canadian real estate purchased by Americans both trigger ownership-structure decisions that affect tax, estate, and audit risk for the life of the holding.
- [Cross-Border M&A (Canada-US)](https://www.barretttaxlaw.com/tax-services/cross-border-m-and-a): Cross-border M&A between Canadian and US companies: asset-vs-share structure, Section 85 / 351 rollovers, treaty residency, branch profits, Subpart F / GILTI, and Section 116 clearance.
- [US IRS Audits and Florida Tax Disputes](https://www.barretttaxlaw.com/tax-services/us-irs-and-florida-representation): Representation in US Internal Revenue Service examinations, appeals, and Florida-state tax matters for Canadian and US-resident clients of Barrett Tax Law.

## Corporate services
- [Business Incorporations](https://www.barretttaxlaw.com/corporate-services/business-incorporations): Federal and provincial incorporations with tax-aware share structures designed by a tax lawyer.
- [Fractional General Counsel](https://www.barretttaxlaw.com/corporate-services/fractional-general-counsel): Outsourced in-house counsel for Canadian businesses — ongoing tax and corporate-legal support on a monthly retainer, without the cost of a full-time General Counsel.
- [Business Sales & Acquisitions](https://www.barretttaxlaw.com/corporate-services/business-sales-acquisitions): Asset and share-sale transactions for Canadian small and mid-market businesses, structured for tax efficiency.
- [Corporate Reorganizations](https://www.barretttaxlaw.com/corporate-services/corporate-reorganizations): Section 85 rollovers, estate freezes, butterfly transactions, and amalgamations designed by a Canadian tax lawyer.
- [Shareholder Agreements](https://www.barretttaxlaw.com/corporate-services/shareholder-agreements): Canadian shareholder agreements drafted by a tax lawyer — share transfers, drag-along, shotgun, and tax integration.
- [Succession Planning](https://www.barretttaxlaw.com/corporate-services/succession-planning): Tax-efficient succession planning for Canadian business owners and families.
- [Estate Planning](https://www.barretttaxlaw.com/corporate-services/estate-planning): Tax-aware estate planning for Canadians with corporate, real estate, and cross-border holdings.
- [Amalgamations](https://www.barretttaxlaw.com/corporate-services/amalgamations): Statutory and triangular amalgamations under section 87 of the Income Tax Act.
- [Section 85 Rollovers](https://www.barretttaxlaw.com/corporate-services/section-85-rollovers): Section 85 tax-deferred rollovers of property to a Canadian corporation.
- [Butterfly Transactions](https://www.barretttaxlaw.com/corporate-services/butterfly-transactions): Butterfly transactions under paragraph 55(3)(b) for splitting a corporation between shareholders without tax.
- [Personal Real Estate Corporations (PREC)](https://www.barretttaxlaw.com/corporate-services/personal-real-estate-corporation): PREC setup and structuring for Ontario real estate agents and brokers.
- [Offshore Incorporations](https://www.barretttaxlaw.com/corporate-services/offshore-incorporation): Offshore incorporations for Canadian-resident businesses, with FAPI, T1134, and CRA reporting in mind.
- [Contracts & Agreements](https://www.barretttaxlaw.com/corporate-services/contracts-and-agreements): Commercial contract drafting and review for Canadian businesses.
- [Commercial Leases](https://www.barretttaxlaw.com/corporate-services/leases): Drafting and review of commercial leases for tenants and landlords in Canada.
- [Business Advisory Services](https://www.barretttaxlaw.com/corporate-services/business-advisory-services): Ongoing business and tax advisory for Canadian small and mid-market companies.
- [Business Start-Up Planning](https://www.barretttaxlaw.com/corporate-services/business-start-up-planning): Start-up legal and tax planning for Canadian founders.

## Lawyers
- [Dale Barrett — Founder & Managing Tax Lawyer](https://www.barretttaxlaw.com/our-lawyers/dale-barrett)
- [Elana Barrett — HR Manager](https://www.barretttaxlaw.com/our-lawyers/elana-barrett)
- [Simone Barrett — Lawyer](https://www.barretttaxlaw.com/our-lawyers/simone-barrett)
- [Robyn Szilagy — Operations Manager](https://www.barretttaxlaw.com/our-lawyers/robyn-szilagy)
- [Matthew Rochester — Lawyer](https://www.barretttaxlaw.com/our-lawyers/matthew-rochester)
- [Darryl Getz — Paralegal](https://www.barretttaxlaw.com/our-lawyers/darryl-getz)
- [Chloe Ursomarzo — Paralegal](https://www.barretttaxlaw.com/our-lawyers/chloe-ursomarzo)
- [Sarah Girgenti — Paralegal](https://www.barretttaxlaw.com/our-lawyers/sarah-girgenti)
- [Julean Burger — Team Member](https://www.barretttaxlaw.com/our-lawyers/julean-burger)
- [Nicole Barrett — Team Member](https://www.barretttaxlaw.com/our-lawyers/nicole-barrett)
- [Farrukh Shahzad — Chartered Professional Accountant (CPA)](https://www.barretttaxlaw.com/our-lawyers/farrukh-shahzad)
- [Liam Gilbert-Walsh — Lawyer](https://www.barretttaxlaw.com/our-lawyers/liam-gilbert-walsh)

## Locations
- [Toronto, Ontario](https://www.barretttaxlaw.com/locations/toronto) — 416-907-8429
- [Calgary, Alberta](https://www.barretttaxlaw.com/locations/calgary) — 403-450-3488
- [Edmonton, Alberta](https://www.barretttaxlaw.com/locations/edmonton) — 780-665-1613
- [Fort McMurray, Alberta](https://www.barretttaxlaw.com/locations/fort-mcmurray) — 780-747-2071
- [Ottawa, Ontario](https://www.barretttaxlaw.com/locations/ottawa) — 613-667-2419
- [Vancouver, British Columbia](https://www.barretttaxlaw.com/locations/vancouver) — 604-248-4861
- [Winnipeg, Manitoba](https://www.barretttaxlaw.com/locations/winnipeg) — 204-813-1917

## Glossary (Canadian tax law terms)
- [Glossary index](https://www.barretttaxlaw.com/glossary): All 58 terms
- [Asset Sale vs Share Sale](https://www.barretttaxlaw.com/glossary/asset-sale-vs-share-sale)
- [Asset Seizure](https://www.barretttaxlaw.com/glossary/asset-seizure)
- [Audit Risk Factors](https://www.barretttaxlaw.com/glossary/audit-risk-factors)
- [Authorized Representative](https://www.barretttaxlaw.com/glossary/authorized-representative)
- [CRA Business Audit](https://www.barretttaxlaw.com/glossary/cra-business-audit)
- [CRA Collections](https://www.barretttaxlaw.com/glossary/cra-collections)
- [CRA Payment Plan](https://www.barretttaxlaw.com/glossary/cra-payment-plan)
- [CRA Penalties](https://www.barretttaxlaw.com/glossary/cra-penalties)
- [CRA Tax Audit](https://www.barretttaxlaw.com/glossary/cra-tax-audit)
- [CRA Trust Audit](https://www.barretttaxlaw.com/glossary/cra-trust-audit)
- [Capital Gains](https://www.barretttaxlaw.com/glossary/capital-gains)
- [Corporations](https://www.barretttaxlaw.com/glossary/corporations)
- [Director’s Liability](https://www.barretttaxlaw.com/glossary/directors-liability)
- [Employee vs Independent Contractor](https://www.barretttaxlaw.com/glossary/employee-vs-independent-contractor)
- [Estate Freeze](https://www.barretttaxlaw.com/glossary/estate-freeze)
- [Frozen Bank Account](https://www.barretttaxlaw.com/glossary/frozen-bank-account)
- [Future Value of Money](https://www.barretttaxlaw.com/glossary/future-value-of-money)
- [GST](https://www.barretttaxlaw.com/glossary/gst)
- [Gross Negligence Penalty](https://www.barretttaxlaw.com/glossary/gross-negligence-penalty)
- [HST](https://www.barretttaxlaw.com/glossary/hst)
- [How to deal with tax search warrants – tax guidance from a Canadian tax lawyer](https://www.barretttaxlaw.com/glossary/how-to-deal-with-tax-search-warrants-tax-guidance-from-a-canadian-tax-lawyer)
- [Income Tax](https://www.barretttaxlaw.com/glossary/income-tax)
- [Independent Contractor](https://www.barretttaxlaw.com/glossary/independent-contractor)
- [Lifetime Capital Gains Exemption](https://www.barretttaxlaw.com/glossary/lifetime-capital-gains-exemption)
- [Net Worth Audit](https://www.barretttaxlaw.com/glossary/net-worth-audit)
- [Non Arm’s Length Tax Assessments](https://www.barretttaxlaw.com/glossary/non-arms-length-tax-assessments)
- [Non Arm’s Length Transaction](https://www.barretttaxlaw.com/glossary/non-arms-length-transaction)
- [Non Filers](https://www.barretttaxlaw.com/glossary/non-filers)
- [Notice of Assessment](https://www.barretttaxlaw.com/glossary/notice-of-assessment)
- [Notice of Objection](https://www.barretttaxlaw.com/glossary/notice-of-objection)
- [Partnerships](https://www.barretttaxlaw.com/glossary/partnerships)
- [Payroll vs Dividends](https://www.barretttaxlaw.com/glossary/payroll-vs-dividends)
- [Personal Services Business](https://www.barretttaxlaw.com/glossary/personal-services-business)
- [Qualified Small Business Corporation](https://www.barretttaxlaw.com/glossary/qualified-small-business-corporation)
- [Record Keeping](https://www.barretttaxlaw.com/glossary/record-keeping)
- [Requirement To Pay](https://www.barretttaxlaw.com/glossary/requirement-to-pay)
- [Section 216 Election](https://www.barretttaxlaw.com/glossary/section-216-election)
- [Sole Proprietorship](https://www.barretttaxlaw.com/glossary/sole-proprietorship)
- [Source Concept Of Tax](https://www.barretttaxlaw.com/glossary/source-concept-of-tax)
- [Source Deductions](https://www.barretttaxlaw.com/glossary/source-deductions)
- [Specified Foreign Property](https://www.barretttaxlaw.com/glossary/specified-foreign-property)
- [Tax Court General Procedure](https://www.barretttaxlaw.com/glossary/tax-court-general-procedure)
- [Tax Court Informal Procedure](https://www.barretttaxlaw.com/glossary/tax-court-informal-procedure)
- [Tax Court of Canada](https://www.barretttaxlaw.com/glossary/tax-court-of-canada)
- [Tax Credits](https://www.barretttaxlaw.com/glossary/tax-credits)
- [Tax Deductions](https://www.barretttaxlaw.com/glossary/tax-deductions)
- [Tax Deferral](https://www.barretttaxlaw.com/glossary/tax-deferral)
- [Tax Lien](https://www.barretttaxlaw.com/glossary/tax-lien)
- [Tax Residence Determination in Canada](https://www.barretttaxlaw.com/glossary/tax-residence-determination-in-canada)
- [Tax Returns](https://www.barretttaxlaw.com/glossary/tax-returns)
- [Taxable Benefits](https://www.barretttaxlaw.com/glossary/taxable-benefits)
- [Taxpayer Bill of Rights](https://www.barretttaxlaw.com/glossary/taxpayer-bill-of-rights)
- [Taxpayer’s Ombudsman](https://www.barretttaxlaw.com/glossary/taxpayers-ombudsman)
- [Things Most Often Audited](https://www.barretttaxlaw.com/glossary/things-most-often-audited)
- [Trust Tax Debt](https://www.barretttaxlaw.com/glossary/trust-tax-debt)
- [Voluntary Disclosures Program](https://www.barretttaxlaw.com/glossary/voluntary-disclosures-program)
- [Wage Garnishee](https://www.barretttaxlaw.com/glossary/wage-garnishee)
- [“Unnamed Persons” Search: An Enhanced Ability For The CRA To Identify Taxpayers To Audit.](https://www.barretttaxlaw.com/glossary/unnamed-persons-search-an-enhanced-ability-for-the-cra-to-identify-taxpayers-to-audit)

## Articles (recent)
- [Article index](https://www.barretttaxlaw.com/blog): All 152 articles
- [Estate Freeze: Locking In Today's Value, Transferring Tomorrow's Growth](https://www.barretttaxlaw.com/blog/estate-freeze-when-it-makes-sense)
- [Leaving Canada: How Departure Tax Catches Your Net Worth](https://www.barretttaxlaw.com/blog/leaving-canada-departure-tax-explained)
- [Multiplying the Lifetime Capital Gains Exemption Across Your Family](https://www.barretttaxlaw.com/blog/lifetime-capital-gains-exemption-multipliers)
- [Section 94: How Canadian Tax Reaches Foreign Trusts](https://www.barretttaxlaw.com/blog/section-94-cross-border-trusts)
- [Salary vs Dividend: The Owner-Manager Question for 2026](https://www.barretttaxlaw.com/blog/salary-vs-dividend-2026)
- [Snowbirds and the IRS: How Many Days Is Too Many?](https://www.barretttaxlaw.com/blog/snowbird-substantial-presence-test)
- [The 21-Year Rule and What to Do About It](https://www.barretttaxlaw.com/blog/twenty-one-year-rule-family-trusts)
- [FIRPTA: Why Canadian Sellers of US Real Estate Often Over-Pay at Closing](https://www.barretttaxlaw.com/blog/firpta-withholding-canadian-sellers)
- [When Your Business Actually Needs a Holdco](https://www.barretttaxlaw.com/blog/holding-company-when-needed)
- [Streamlined Filing Procedures: A Path Back to US Compliance](https://www.barretttaxlaw.com/blog/streamlined-filing-procedures-canadian-us-persons)
- [Section 85 Rollovers: How Tax-Deferred Restructuring Works](https://www.barretttaxlaw.com/blog/section-85-rollover-explained)
- [US Estate Tax for Canadians: Who's Exposed and Why](https://www.barretttaxlaw.com/blog/us-estate-tax-for-canadians-snowbirds)
- [TOSI: How the Tax on Split Income Rules Apply to Your Family](https://www.barretttaxlaw.com/blog/tosi-tax-on-split-income)
- [Cross-Border Estate Planning When One Spouse is American](https://www.barretttaxlaw.com/blog/cross-border-estate-planning-mixed-citizenship)
- [Post-Mortem Tax Planning: Pipeline, Bump, and Loss Carryback](https://www.barretttaxlaw.com/blog/post-mortem-pipeline-bump)
- [RRSP Withdrawals for US Residents: How the Treaty Mechanics Work](https://www.barretttaxlaw.com/blog/rrsp-distributions-us-residents)
- [Pre-Immigration to Canada: Resetting Your Tax Cost Base](https://www.barretttaxlaw.com/blog/pre-immigration-canada-cost-base-reset)
- [Becoming a US Resident: Year-One Planning for Canadians](https://www.barretttaxlaw.com/blog/becoming-us-resident-year-one-planning)
- [Support Payments as Deductible Expenses and Taxable Income](https://www.barretttaxlaw.com/blog/support-payments-deductible-expenses-and-taxable-income)
- [Victim Surcharge – Section 737 of the Criminal Code](https://www.barretttaxlaw.com/blog/victim-surcharge-section-737-of-the-criminal-code)
- … and 132 more at https://www.barretttaxlaw.com/blog

## Optional
- [Full LLM context](https://www.barretttaxlaw.com/llms-full.txt): Concatenated, structured context for retrieval augmentation
- [XML sitemap](https://www.barretttaxlaw.com/sitemap.xml)

## How to cite
Cite as: Barrett Tax Law Professional Corporation (https://www.barretttaxlaw.com). Information on this site is general legal information about Canadian tax law and is not legal advice.