2016 AmCham Canada Peel-Halton-Niagara Chapter Networking Mixer
2016 Federal Budget Highlights
2016 Tax Rates
2016 Filing Season Newsletter
CRA Audit Letter Writing Campaign
2016 Fiscal Year US Federal Budget Proposals
2015 Tax Rates
2015 Filing Season Newsletter
2014 Tax Rates
If You Want to Volunteer IRS Wants More Facts
IRS FBAR Reference Guide
CRA – Graduated Rate Taxation of Trusts and Estates and Related Rules
Checklist of Frequently Filed US Forms for International Transactions
Informational Returns
Form 3520-A – Annual Information Return of Foreign Trust With a U.S. Owner
Form 5471 – Information Return of U.S. Persons with Respect to Certain Foreign Corporations
Form 5472 – Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business
Form 8858 – Information Return of U.S. Persons with Respect to Certain Disregarded Entities
Form 8621 – Information Return by a Shareholder of a Passive Foreign
Investment Company or Qualified Electing Fund
Form 8938 − Statement of Specified Foreign Financial Assets
Form TD F 90-22.1 – Report of Foreign Bank and Financial Accounts
Income Tax Returns
Form 3520 – Annual Return To Report Transactions With Foreign Trusts and
Receipt of Certain Foreign Gifts
Form 8865 – Return of U.S. Persons with Respect to Certain Foreign
Partnerships
Form 1120-F – U.S. Income Tax Return of a Foreign Corporation
Form 1042 – Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
Form 8828 – U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests (FIRPTA)
Other Forms
Form 1116 – Foreign Tax Credit (Individual, Estate or Trust)
Form 1118 – Foreign Tax Credit – Corporations
Form 5713 – International Boycott Report
Form 8594 – Asset Allocation Statement Under Section 1060
Form 8023 – Elections Under Section 338 for Corporations Making Qualified Stock Purchases
Form 8883 – Asset Allocation Statement Under Section 338 (Must be filed with Form 5471 to certify a Section 338 election made on Form 8023)
Form 8832 – Entity Classification Election
Form 8833 – Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
Form 8819 – Dollar Election Under Section 985
W-8BEN – Certificate of Foreign Status of Beneficial Owner for United StatesTax Withholding
Cross-Border Transaction Forms and Statements
Form 926 – Return by a U.S. Transferor of Property to a Foreign Corporation
Cash and Tangible Property − Reg. §1.6038B-1(c)Statement
Intangible Property − Reg. §1.6038B-1(d) Statement
Acquisitions, Dispositions and Reorganizations of Foreign Corporations –Form 5471, Schedule O
Acquisitions, Dispositions, and Changes of Interests in Foreign Partnerships-Form 8865, Schedule O
Capital Contributions − Reg. §1.351-3(a) Statement
Transfers to Foreign Partnerships by U.S. Persons − Form 8865, Schedule O
Cross Border Transactions − Reg. §1.367(b)-1(c) Statement
Elections, Agreements and Annual Certifications
Domestic Use Elections (“DUE”) – Reg. §1.1503(d)-6(d)
DUE Annual Certifications – Reg. §1.1503(d)-6(g)
Dual Consolidated Loss Annual Certifications – Reg. §1.1503-2(g)(2)
Gain Recognition Agreements (“GRA”) – Reg. §1.367(a)-8
GRA Annual Certifications – based on transfer date under Reg. §1.367(a)-8(g), Reg. §1.367(a)-8T(b)(5), and “old” Reg. §1.367(a)-8(b)(5)
Form 8838 – Consent to Extend the Time to Assess Tax Under Section 367 –Gain Recognition Agreement
