U.S. citizens who are living in Canada are becoming increasingly aware of their U.S. tax filing obligations. Taxpayers who have not been compliant may be eligible for a simplified "catch-up" process under the IRS Streamlined Procedures.

While the Tax Treaty between Canada and the United States typically provides relief from double taxation, there are many instances where "double tax" can arise.  It is important to ensure that proper tax planning is in place before making decisions.