How we help
- Canada-US treaty residency, withholding, and tie-breaker analysis
- Departure tax and Section 128.1 planning before leaving Canada
- FATCA, FBAR, and Streamlined Foreign Offshore filings
- US estate-tax exposure for Canadians owning US property
- FIRPTA withholding on Canadian dispositions of US real estate
- Section 116 certificates on US dispositions of taxable Canadian property
- Cross-border trust planning under ITA s. 94 and the US throwback rules
One advisor, two tax systems
Canada and the United States tax their residents on worldwide income, tax non-residents on source-country income, and have an Income Tax Convention that mediates between them. Most cross-border problems fall into one of three buckets: someone is moving (or has already moved) across the border; income, assets, or beneficiaries are split between the two countries; or a US-side compliance gap has surfaced and needs to be resolved without triggering criminal exposure.
Barrett Tax Law's cross-border practice handles all three. Simone Barrett is admitted in Ontario and Florida and advises Canadian and US-side clients on the federal tax law of both countries plus Florida state law. For matters arising under the state law of US jurisdictions other than Florida, we engage locally-admitted US counsel and coordinate the Canadian position.
Who we typically advise
- Canadians moving to or returning from the US — departure tax under ITA section 128.1, RRSP-treaty elections, US exit-tax exposure under section 877A, and pre-immigration cost-base resets.
- US citizens and green-card holders living in Canada — annual US returns alongside Canadian T1s, FBARs (FinCEN 114), Form 8938 (FATCA), passive foreign investment company (PFIC) traps in Canadian mutual funds, and treaty-based positions.
- Canadian snowbirds — substantial-presence-test calculations, Form 8840 closer-connection statements, US-situs assets, and Article IV residency tie-breakers.
- Canadian companies expanding to the US — permanent-establishment risk, treaty-based return positions, branch-profits tax, transfer pricing, and US subsidiary structures.
- Families with mixed-citizenship spouses and US-situs property — US estate-tax exposure, QDOT planning, and cross-border will coordination.
How we work
Most engagements begin with a free initial consultation. We map your factual matrix against both the Canadian Income Tax Act and the US Internal Revenue Code, identify treaty positions where the two systems disagree, and quote a fixed fee for the work. Where a US-state issue outside Florida arises, we tell you up front and bring in local counsel under a coordinated retainer.
What to expect when you call us
Your first call is a free, no-obligation consultation with a tax lawyer. We will review the details of your situation, explain your options under the Income Tax Act and CRA administrative practice, and give you a clear, fixed-fee quote if you choose to retain us. Your consultation is confidential, and once we are retained, communications are protected by solicitor–client privilege.
If you retain us, we begin work within 24 hours of being retained.
Frequently asked questions
Is the consultation really free?
Yes. Most cases qualify for a free, no-obligation consultation with one of our tax lawyers. During the call we'll review your situation, explain your options, and give you a clear quote if you decide to retain us.
Do you serve all of Canada?
Yes. Barrett Tax Law represents clients across Canada. We have offices and local phone lines in Toronto, Calgary, Edmonton, Fort McMurray, Ottawa, Vancouver, and Winnipeg, plus a national toll-free line at 1-877-882-9829.
What does a tax lawyer do that an accountant cannot?
Accountants prepare returns and financial statements. Tax lawyers represent you when those returns are challenged, audited, or prosecuted — and our communications are protected by solicitor–client privilege, which accountant communications generally are not.
Will the CRA criminally prosecute me?
Most CRA disputes are civil. Criminal prosecution is reserved for serious tax evasion or fraud, usually involving deliberate misrepresentation. If you have unreported income, a voluntary disclosure is one of the standard ways to reduce criminal-prosecution risk.
How fast can you start on my case?
We typically begin work within 24 hours of being retained. For audit deadlines, Notices of Objection, and other time-sensitive matters, we move immediately.
What if I have unfiled tax returns from many years ago?
We routinely handle 5+ years of unfiled returns. Through the Voluntary Disclosures Program — applied for before the CRA contacts you — we can usually eliminate gross-negligence penalties and limit interest exposure.