Tax consequences for US citizens and other US persons living in Canada
The purpose of FATCA is to identify U.S. citizens, particularly those living outside the U.S., who are non-compliant, and who have significant assets in non-U.S. accounts. It is therefore expected that the IRS will follow-up on reported non-compliant U.S. citizens to request tax returns and to assess taxes, interest and penalties accordingly. ................
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