[WSBAPT] Gift Tax Implications for Canadian National

[Carla Higginson]

Hi Julie,

My law partner Garrett Beyer is an international tax attorney and does extensive work in the area of US/Canada estate planning and international business matters.  He is well versed in the tax treaty.  If you would like to schedule a time to speak with him, our office number is 360-378-2185 and his email address is garrett at higginsonbeyer.com<mailto:garrett at higginsonbeyer.com>.
___________________________

Carla J. Higginson, Attorney
Higginson Beyer, P.S.    [cid:image004.png at 01D142F8.438976E0]
Friday Harbor Office:
175 Second Street North, Friday Harbor, Washington 98250 | Telephone: (360) 378-2185 | Facsimile: (360) 378-3935
Seattle Office:
701 Fifth Avenue, Suite 5500, Seattle, Washington 98104 | Telephone: (206) 623-8888 | Facsimile: (360) 378-3935

carla at higginsonbeyer.com<mailto:carla at higginsonbeyer.com>
HigginsonBeyer.com

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From: wsbapt-bounces at lists.wsbarppt.com [mailto:wsbapt-bounces at lists.wsbarppt.com] On Behalf Of Julie Martiniello
Sent: Friday, February 15, 2019 11:51 AM
To: Trust and Probate Section
Subject: [WSBAPT] Gift Tax Implications for Canadian National

Hello All,

I need a recommendation for an attorney who can assist my client with some gifting we want to accomplish of WA and OR companies that are businesses that also own property. However, while he still has his US green card, he did move back to Canada last year. I am not well versed in the Canadian/US tax treaty so I would like to either refer out or work with someone who does or verify if my understanding of the treaty is correct in how it applies in this situation. If you are open to the latter I would be glad to compensate for your time in advising/chatting with me.

--
Respectfully,

JULIE A. MARTINIELLO | PARTNER | DIMENSION LAW GROUP PLLC
130 Andover Park East, Suite 300 | Tukwila, WA 98188
t: 206.973.3500 | f: 206.577.5090| e: JULIE at dimensionlaw.com| www.dimensionlaw.com<http://www.dimensionlaw.com/>


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PRIVILEGED AND CONFIDENTIAL:  This e-mail (including any attachments) is intended only for the use of the individual or entity named above and may contain privileged or confidential information. If you are not the intended recipient, or the employee or agent responsible to deliver it to the intended recipient, you are notified that any review, dissemination, distribution or copying of this e-mail is prohibited. Attempts to intercept this message are in violation of 18 USC 2511(1) of the Electronic Communications Privacy Act, which subjects the interceptor to fines, imprisonment and/or civil damages. If you have received this e-mail in error, please immediately notify us by e-mail, facsimile, or telephone; return the e-mail to us at the e-mail address below; and destroy all paper and electronic copies. Any settlement offer contained herein is made pursuant to Washington ER 408, and without admitting fault or liability on the part of this firm’s client(s) or its agents.  IRS CIRCULAR 230 DISCLAIMER:  To ensure compliance with requirements imposed by the IRS, I inform you that any U.S. tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code; or (ii) promoting, marketing or recommending to another party any transaction or tax-related matter addressed herein.
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