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  2. Canadian nationality law - Wikipedia

    en.wikipedia.org/wiki/Canadian_nationality_law

    Applicants must have filed income taxes for three of the preceding five years, [80] and those between the ages of 18 and 54 must additionally demonstrate proficiency in either the English or French language and pass the Canadian Citizenship Test. [81] Minor children under the age of 18 who have a Canadian parent or are naturalizing at the same ...

  3. Domicile (law) - Wikipedia

    en.wikipedia.org/wiki/Domicile_(law)

    (aa) he is a formerly domiciled resident for the tax year in which the relevant time falls ("the relevant tax year") [78] "Formerly-domiciled resident" is a label for a set of four rules. Section 272 provides: "formerly domiciled resident", in relation to a tax year, means a person— (a) who was born in the UK,

  4. History of Canadian nationality law - Wikipedia

    en.wikipedia.org/wiki/History_of_Canadian...

    The Federal Court of Appeal ruled that the child of a Canadian mother had the right to be granted Canadian citizenship, despite one of the parents responsible (i.e. the father) having been naturalized as a U.S. citizen before 15 February 1977 and thus renouncing his Canadian citizenship. [116]: 56–9 Benner v. Canada (Secretary of State), 1997

  5. Tax residence - Wikipedia

    en.wikipedia.org/wiki/Tax_residence

    The Test is split into automatic overseas tests, automatic UK tests, and sufficient ties test. There are additional rules for residence of deceased persons and split years (years of arrival and departure). [8] An individual who spends 183 days or more in the UK in a tax year is a UK resident.

  6. Income tax in Canada - Wikipedia

    en.wikipedia.org/wiki/Income_tax_in_Canada

    Canada levies personal income tax on the worldwide income of individual residents in Canada and on certain types of Canadian-source income earned by non-resident individuals. The Income Tax Act , Part I, subparagraph 2(1), states: "An income tax shall be paid, as required by this Act, on the taxable income for each taxation year of every person ...

  7. American entry into Canada by land - Wikipedia

    en.wikipedia.org/wiki/American_entry_into_Canada...

    Canadian law requires that all people entering Canada must carry proof of both citizenship and identity. [1] A valid U.S. passport [1] or passport card [1] is preferred, although a birth certificate, naturalization certificate, citizenship certificate, or another document proving U.S. nationality, together with a government-issued photo ID (such as a driver's license) are acceptable to ...

  8. AOL Mail

    mail.aol.com

    Get AOL Mail for FREE! Manage your email like never before with travel, photo & document views. Personalize your inbox with themes & tabs. You've Got Mail!

  9. FATCA agreement between Canada and the United States

    en.wikipedia.org/wiki/FATCA_agreement_between...

    This treaty also affects their spouses, children, or anyone with whom they own property, share a business connection, or hold a joint financial account. The agreement exempts Tax-Free Savings Accounts, Registered Disability Savings Plans and Registered Education Savings Plans. [3] Canadian banks say they expect compliance costs to be "enormous ...