<div dir="ltr">I practiced in Canada, and I regularly do this type of work.<div><br></div><div><p class="MsoNormal" style="background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial"><span style="font-size:18pt;font-family:"brush script mt";color:rgb(31,73,125)">Kristina</span><span style="font-size:12pt;font-family:"times new roman",serif;color:rgb(31,73,125)"> <br>
</span><span style="font-size:10pt;font-family:garamond,serif;color:rgb(31,73,125)">Kristina
M. Ash</span><span style="font-size:12pt;font-family:"times new roman",serif;color:rgb(31,73,125)"> <br>
</span><span style="font-size:10pt;font-family:garamond,serif;color:rgb(31,73,125)">Smith
& Zuccarini, P.S.</span><span style="font-size:12pt;font-family:"times new roman",serif;color:rgb(31,73,125)"> <br>
</span><span style="font-size:10pt;font-family:garamond,serif;color:rgb(31,73,125)">2155
- 112th Ave NE</span><span style="font-size:12pt;font-family:"times new roman",serif;color:rgb(31,73,125)"> <br>
</span><span style="font-size:10pt;font-family:garamond,serif;color:rgb(31,73,125)">Bellevue,
Washington 98004</span><span style="font-size:12pt;font-family:"times new roman",serif;color:rgb(31,73,125)"> <br>
</span><span style="font-size:10pt;font-family:garamond,serif;color:rgb(31,73,125)">Main
<a href="tel:%28425%29%20453-4455">(425) 453-4455</a><br>
Direct <a href="tel:%28425%29%20453-4455">(425)
990-1559</a> </span><span style="font-size:12pt;font-family:"times new roman",serif;color:rgb(31,73,125)"><br>
</span><span style="font-size:10pt;font-family:garamond,serif;color:rgb(31,73,125)"><a href="http://www.smithzuccarini.com/"><span style="color:blue">www.smithzuccarini.com</span></a></span><span style="font-size:12pt;font-family:"times new roman",serif"><span></span></span></p>
<p class="MsoNormal" style="background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial"><span style="font-size:10pt;font-family:garamond,serif;color:rgb(31,73,125)"> </span><span style="font-size:12pt;font-family:"times new roman",serif"> </span><u><span style="font-size:10pt;font-family:"bookman old style",serif;color:navy">IRS Circular 230 Notice</span></u><span style="font-size:10pt;font-family:"bookman old style",serif;color:navy">: IRS rules
require us to inform you that any federal tax advice included in this email (or
in any attachments hereto) is not intended or written to be used, and cannot be
used, for the purposes of avoiding penalties under the Internal Revenue
Code. IRS rules provide that a taxpayer may rely on professional
advice to avoid federal tax penalties only if such advice is in the form of a
comprehensive tax opinion satisfying stringent requirements under federal law.</span><span style="font-size:12pt;font-family:"times new roman",serif"><span></span></span></p>
<p class="MsoNormal"><span> </span></p></div></div><div class="gmail_extra"><br><div class="gmail_quote">On Thu, Mar 16, 2017 at 1:28 AM, Sarah Smith <span dir="ltr"><<a href="mailto:sesmith@ballardlawyers.com" target="_blank">sesmith@ballardlawyers.com</a>></span> wrote:<br><blockquote class="gmail_quote" style="margin:0 0 0 .8ex;border-left:1px #ccc solid;padding-left:1ex">
<div dir="auto">
<div>Thank you I will pass that information on<br>
<div><br>
</div>
Sarah E. Smith</div><span class="">
<div><br>
On Mar 15, 2017, at 11:15 PM, Carla Higginson <<a href="mailto:carla@higginsonbeyer.com" target="_blank">carla@higginsonbeyer.com</a>> wrote:<br>
<br>
</div>
</span><blockquote type="cite">
<div>
<div class="m_-3331474435964138595WordSection1"><span class="">
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1f497d">My law partner Garrett Beyer is a very experienced
international tax and business attorney and handles matters such as you outlined on a regular basis.<span>
</span>He says he would be happy to speak with you.<span>
</span><span> </span><u></u><u></u></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1f497d"><u></u> <u></u></span></font></p>
</span><div><span class="">
<p class="MsoNormal"><font size="2" color="#1f497d" face="Times New Roman"><span style="font-size:11.0pt;font-family:"Times New Roman","serif";font-variant:small-caps;color:#1f497d">___________________________<u></u><u></u></span></font></p>
<p class="MsoNormal"><font size="1" color="#1f497d" face="Times New Roman"><span style="font-size:4.0pt;font-family:"Times New Roman","serif";font-variant:small-caps;color:#1f497d"><u></u> <u></u></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Times New Roman"><span style="font-size:11.0pt;font-family:"Times New Roman","serif";font-variant:small-caps;color:#1f497d">Carla J. Higginson,
</span></font><font size="2" color="#1f497d" face="Times New Roman"><span style="font-size:10.0pt;font-family:"Times New Roman","serif";font-variant:small-caps;color:#1f497d">Attorney</span></font><b><font color="#1f497d" face="Times New Roman"><span style="font-family:"Times New Roman","serif";color:#1f497d;font-weight:bold">
<u></u><u></u></span></font></b></p>
</span><p class="MsoNormal"><b><font size="3" color="#30452f" face="Georgia"><span style="font-size:12.0pt;font-family:"Georgia","serif";font-variant:small-caps;color:#30452f;font-weight:bold">Higginson
Beyer</span></font></b><b><font size="1" color="#30452f" face="Georgia"><span style="font-size:9.0pt;font-family:"Georgia","serif";font-variant:small-caps;color:#30452f;font-weight:bold">,
P.S. </span></font></b><font size="2" color="#1f497d" face="Times New Roman"><span style="font-size:10.0pt;font-family:"Times New Roman","serif";font-variant:small-caps;color:#1f497d"> <image001.png><u></u><u></u></span></font></p><div><div class="h5">
<p class="MsoNormal"><i><u><font size="1" color="#1f497d" face="Georgia"><span style="font-size:7.5pt;font-family:"Georgia","serif";color:#1f497d;font-style:italic">Friday
Harbor Office</span></font></u></i><i><font size="1" color="#1f497d" face="Georgia"><span style="font-size:7.5pt;font-family:"Georgia","serif";color:#1f497d;font-style:italic">:<u></u><u></u></span></font></i></p>
<p class="MsoNormal"><font size="1" color="#1f497d" face="Book Antiqua"><span style="font-size:9.0pt;font-family:"Book Antiqua","serif";color:#1f497d">175 Second Street
North, Friday Harbor, Washington 98250 | Telephone: <a href="tel:(360)%20378-2185" value="+13603782185" target="_blank">(360) 378-2185</a> | Facsimile: <a href="tel:(360)%20378-3935" value="+13603783935" target="_blank">(360) 378-3935</a><u></u><u></u></span></font></p>
<p class="MsoNormal"><i><u><font size="1" color="#1f497d" face="Georgia"><span style="font-size:7.5pt;font-family:"Georgia","serif";color:#1f497d;font-style:italic">Seattle
Office</span></font></u></i><i><font size="1" color="#1f497d" face="Georgia"><span style="font-size:7.5pt;font-family:"Georgia","serif";color:#1f497d;font-style:italic">:<u></u><u></u></span></font></i></p>
<p class="MsoNormal"><font size="1" color="#1f497d" face="Book Antiqua"><span style="font-size:9.0pt;font-family:"Book Antiqua","serif";color:#1f497d">701 Fifth Avenue,
Suite 5500, Seattle, Washington 98104 | Telephone: <a href="tel:(206)%20623-8888" value="+12066238888" target="_blank">(206) 623-8888</a> | Facsimile: <a href="tel:(360)%20378-3935" value="+13603783935" target="_blank">(360) 378-3935</a><u></u><u></u></span></font></p>
<p class="MsoNormal"><font size="1" color="#1f497d" face="Book Antiqua"><span style="font-size:9.0pt;font-family:"Book Antiqua","serif";color:#1f497d"><u></u> <u></u></span></font></p>
<p class="MsoNormal"><b><i><u><font size="1" color="#1c230f" face="Georgia"><span style="font-size:8.0pt;font-family:"Georgia","serif";color:#1c230f;font-weight:bold;font-style:italic"><a href="mailto:carla@higginsonbeyer.com" target="_blank">carla@higginsonbeyer.com</a><u></u><u></u></span></font></u></i></b></p>
<p class="MsoNormal"><i><font size="1" color="#1f497d" face="Book Antiqua"><span style="font-size:9.0pt;font-family:"Book Antiqua","serif";color:#1f497d;font-style:italic"><a href="http://HigginsonBeyer.com" target="_blank">HigginsonBeyer.com</a><u></u><u></u></span></font></i></p>
<p class="MsoNormal"><i><font size="1" color="#1f497d" face="Arial"><span style="font-size:6.0pt;font-family:"Arial","sans-serif";color:#1f497d;font-style:italic"><u></u> <u></u></span></font></i></p>
<p class="MsoNormal" style="text-align:justify"><font size="1" color="#1f497d" face="Arial"><span style="font-size:7.0pt;font-family:"Arial","sans-serif";color:#1f497d">******************************<wbr>******************************<wbr>*************************<u></u><u></u></span></font></p>
<p class="MsoNormal" style="text-align:justify"><font size="1" color="#1f497d" face="Arial"><span style="font-size:7.0pt;font-family:"Arial","sans-serif";color:#1f497d">CONFIDENTIALITY NOTICE: The information
in this electronic mail is legally privileged and confidential information intended only for the use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution
or copy of the transmission is strictly prohibited. If you have received this transmission in error, please delete the message and immediately notify us by telephone at <a href="tel:(360)%20378-2185" value="+13603782185" target="_blank">(360) 378-2185</a> or by e-mail. Internet Communications are not secure and subject to possible
data corruption, either accidentally or on purpose, and may contain viruses. Furthermore, e-mail is an informal method of communication and for these reasons, it will normally be inappropriate to rely on advice contained in an e-mail without obtaining written
confirmation of it. If we receive a request from you via e-mail, we will treat that as authority to reply by e-mail.<u></u><u></u></span></font></p>
<p class="MsoNormal"><font size="1" color="#1f497d" face="Arial"><span style="font-size:7.0pt;font-family:"Arial","sans-serif";color:#1f497d">******************************<wbr>******************************<wbr>*************************</span></font><font color="#1f497d"><span style="color:#1f497d"><u></u><u></u></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1f497d"><u></u> <u></u></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1f497d"><u></u> <u></u></span></font></p>
</div></div></div><div><div class="h5">
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1f497d"><u></u> <u></u></span></font></p>
<div>
<div style="border:none;border-top:solid #b5c4df 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b><font size="2" face="Tahoma"><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif";font-weight:bold">From:</span></font></b><font size="2" face="Tahoma"><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">
<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.<wbr>com</a> [<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">mailto:wsbapt-bounces@lists.<wbr>wsbarppt.com</a>]
<b><span style="font-weight:bold">On Behalf Of </span></b>Sarah Smith<br>
<b><span style="font-weight:bold">Sent:</span></b> Wednesday, March 15, 2017 8:09 PM<br>
<b><span style="font-weight:bold">To:</span></b> WSBA Probate & Trust Listserv<br>
<b><span style="font-weight:bold">Subject:</span></b> [WSBAPT] US and Canadian tax law<u></u><u></u></span></font></p>
</div>
</div>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><u></u> <u></u></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt">I have a client who is moving to Canada (Toronto) in about a year. Do you know anyone who is conversant with US and Canadian tax law ramifications. She and her husband are both
Canadian citizens (he is a dual citizen) but they have Roth Ira’s, etc.….<u></u><u></u></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><u></u> <u></u></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt">They are both US residents and have been for about thirty years but are now making the move (soon retiring).<u></u><u></u></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><u></u> <u></u></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt">Any recommendations would be appreciated.<u></u><u></u></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><u></u> <u></u></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1f497d">Sarah E. Smith, Esq.
<u></u><u></u></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1f497d">MULLAVEY, PROUT, GRENLEY & FOE, LLP<u></u><u></u></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1f497d">2401 N.W. SIXTY-FIFTH<u></u><u></u></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1f497d">P.O. Box 70567<u></u><u></u></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1f497d">SEATTLE, WASHINGTON 98127<u></u><u></u></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1f497d"><a href="tel:(206)%20789-2511" value="+12067892511" target="_blank">(206) 789-2511</a><u></u><u></u></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1f497d">FAX: <a href="tel:(206)%20789-4484" value="+12067894484" target="_blank">(206) 789-4484</a>
<u></u><u></u></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1f497d"><a href="mailto:sesmith@ballardlawyers.com" target="_blank">sesmith@ballardlawyers.com</a><u></u><u></u></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1f497d"><u></u> <u></u></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:10.0pt;color:#1f497d">NOTICE: This is a private and confidential communication for the sole viewing and use if the intended recipient. This communication may contain
information, protected by the attorney-client privilege or work product doctrine. If you are not the intended recipient of this communication, please immediately notify the sender and delete and destroy all copies of this communication, whether in paper or
electronic form. The unauthorized disclosure, distribution, copying, or use of information contained in this communication may violate State and Federal laws, including but not limited to the Electronic Communications Privacy Act, 18 U.S.C. 2510 et. Seq.
and the Washington Privacy Act, chapter 9.37 RCW.<u></u><u></u></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><u></u> <u></u></span></font></p>
</div></div></div>
</div>
</blockquote>
<blockquote type="cite">
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