[WSBAPT] QDOT for Canadians

[Nick Pleasants]

Hello,
I am hoping for a sanity check on this. My understanding of the US-Canada Tax Treaty (specifically Protocol 3, Article 19) is that a deceased Canadian (WA resident) can get an estate tax credit for all property in the US, up to the applicable exclusion amount for US citizens, even if their spouse is also a Canadian (not a US citizen). Essentially, the result is that for an estate under the applicable Federal exclusion, it is not necessary to fund a QDOT, particularly if the spouse may return to Canada or obtain US citizenship in the future.
I had a CPA that was encouraging me to fund the QDOT to avoid tax on assets >$60,000, but I do not think that is applicable to Canadian citizens because of the tax treaty. Can anyone back me up on that? Thanks!
Best,
Nick


Nicholas Pleasants | Shareholder



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