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US citizens who are resident in Canada and own an interest in a corporate professional practice (such as a medical practice ) should consider their exposure to the passive foreign investment corporation (PFIC) rules. Canadian practitioners may be aware of the potential impact of the PFIC rules on Canadian mutual funds held by US citizens outside an RRSP. However, the scope of the rules extends beyond Canadian mutual funds.
Insights
Succession Planning: Passing the Torch with Purpose
If you own a family business, succession planning probably feels like a loaded topic. Not because you do not care about the future, but because it feels like once you ...
Canada’s Automotive Sector – What Can Leaders Learn From Insolvency Professionals?
The spectacular unravelling of Canada’s $100 billion bet on electric vehicles offers a masterclass in how even well-intentioned strategic decisions can lead companies to the brink. For executives across any ...
Bill 60: How Ontario’s New Development Legislation Creates Opportunity for Builders and Commercial Real Estate
Ontario’s Fighting Delays, Building Faster Act, 2025 (Bill 60) is a major legislative update focused on speeding up construction, cutting bureaucracy, and aligning development with infrastructure investment¹. The bill amends ...