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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Hi Julie,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">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
<a href="mailto:garrett@higginsonbeyer.com">garrett@higginsonbeyer.com</a>. <o:p>
</o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-variant:small-caps;color:#1F497D">___________________________<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:4.0pt;font-variant:small-caps;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-variant:small-caps;color:#1F497D">Carla J. Higginson,
</span><span style="font-size:10.0pt;font-variant:small-caps;color:#1F497D">Attorney</span><b><span style="font-size:11.0pt;color:#1F497D">
<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-family:"Georgia","serif";font-variant:small-caps;color:#30452F">Higginson Beyer</span></b><b><span style="font-size:9.0pt;font-family:"Georgia","serif";font-variant:small-caps;color:#30452F">, P.S.
</span></b><span style="font-size:10.0pt;font-variant:small-caps;color:#1F497D"> </span><span style="font-size:10.0pt;font-family:"Calibri","sans-serif";font-variant:small-caps;color:#1F497D"><img border="0" width="120" height="33" id="Picture_x0020_1" src="cid:image001.png@01D4C527.69467A90" alt="cid:image004.png@01D142F8.438976E0"></span><span style="font-size:10.0pt;font-variant:small-caps;color:#1F497D">
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<p class="MsoNormal"><i><u><span style="font-size:7.5pt;font-family:"Georgia","serif";color:#1F497D">Friday Harbor Office</span></u></i><i><span style="font-size:7.5pt;font-family:"Georgia","serif";color:#1F497D">:<o:p></o:p></span></i></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Book Antiqua","serif";color:#1F497D">175 Second Street North, Friday Harbor, Washington 98250 | Telephone: (360) 378-2185 | Facsimile: (360) 378-3935<o:p></o:p></span></p>
<p class="MsoNormal"><i><u><span style="font-size:7.5pt;font-family:"Georgia","serif";color:#1F497D">Seattle Office</span></u></i><i><span style="font-size:7.5pt;font-family:"Georgia","serif";color:#1F497D">:<o:p></o:p></span></i></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Book Antiqua","serif";color:#1F497D">701 Fifth Avenue, Suite 5500, Seattle, Washington 98104 | Telephone: (206) 623-8888 | Facsimile: (360) 378-3935<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Book Antiqua","serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><i><u><span style="font-size:8.0pt;font-family:"Georgia","serif";color:#1C230F"><a href="mailto:carla@higginsonbeyer.com">carla@higginsonbeyer.com</a><o:p></o:p></span></u></i></b></p>
<p class="MsoNormal"><i><span style="font-size:9.0pt;font-family:"Book Antiqua","serif";color:#1F497D">HigginsonBeyer.com<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-size:6.0pt;font-family:"Arial","sans-serif";color:#1F497D"><o:p> </o:p></span></i></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:7.0pt;font-family:"Arial","sans-serif";color:#1F497D">*************************************************************************************<o:p></o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><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 (360) 378-2185 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.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial","sans-serif";color:#1F497D">*************************************************************************************</span><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif""> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com]
<b>On Behalf Of </b>Julie Martiniello<br>
<b>Sent:</b> Friday, February 15, 2019 11:51 AM<br>
<b>To:</b> Trust and Probate Section<br>
<b>Subject:</b> [WSBAPT] Gift Tax Implications for Canadian National<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Hello All,<o:p></o:p></p>
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<p class="MsoNormal">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.<o:p></o:p></p>
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<p class="MsoNormal">-- <o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif";color:#666666">Respectfully,</span><span style="font-size:9.5pt;color:#222222"><o:p></o:p></span></p>
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</span><span style="font-size:13.5pt;font-family:"Tahoma","sans-serif";color:#666666">J</span><span style="font-size:7.5pt;font-family:"Tahoma","sans-serif";color:#666666">ULIE</span><span style="font-size:7.5pt;color:#666666"> </span><span style="font-size:13.5pt;font-family:"Tahoma","sans-serif";color:#666666">A. M</span><span style="font-size:7.5pt;font-family:"Tahoma","sans-serif";color:#666666">ARTINIELLO</span><span style="font-size:13.5pt;color:#666666"> |</span><span style="font-size:13.5pt;color:#888888"> </span><span style="font-size:13.5pt;font-family:"Tahoma","sans-serif";color:#888888">P</span><span style="font-size:7.5pt;color:#666666">ARTNER </span><span style="font-size:13.5pt;color:#666666">| </span><span style="font-size:13.5pt;font-family:"Tahoma","sans-serif";color:#666666">D</span><span style="font-size:7.5pt;color:#666666">IMENSION </span><span style="font-size:13.5pt;font-family:"Tahoma","sans-serif";color:#666666">L</span><span style="font-size:7.5pt;color:#888888">AW</span><span style="font-size:13.5pt;color:#666666"> </span><span style="font-size:13.5pt;font-family:"Tahoma","sans-serif";color:#666666">G</span><span style="font-size:7.5pt;color:#888888">ROUP</span><span style="font-size:13.5pt;font-family:"Tahoma","sans-serif";color:#666666"> </span><span style="font-size:13.5pt;font-family:"Tahoma","sans-serif";color:#888888">P</span><span style="font-size:7.5pt;color:#666666">LLC </span><span style="font-size:9.5pt;color:#222222"><br>
</span><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif";color:#666666">130 Andover Park East, Suite 300 | Tukwila, WA 98188</span><span style="font-size:9.5pt;color:#222222"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif";color:#3D85C6">t: <u>206.973.3500 </u>| f: <u>206.577.5090</u>| e:</span><span style="font-size:7.5pt;font-family:"Tahoma","sans-serif";color:#3D85C6"> JULIE</span><u><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif";color:#3D85C6">@dimensionlaw.com</span></u><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif";color:#3D85C6">|</span><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif";color:#888888"> </span><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif";color:#3D85C6"><a href="http://www.dimensionlaw.com/" target="_blank"><span style="color:#1155CC">www.dimensionlaw.com</span></a></span><span style="font-size:9.5pt;color:#222222"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:7.5pt;font-family:"Tahoma","sans-serif";color:#3D85C6">PRIVILEGED AND CONFIDENTIAL:</span><span style="font-size:7.5pt;font-family:"Tahoma","sans-serif";color:#0B5394"> </span><span style="font-size:7.5pt;font-family:"Tahoma","sans-serif";color:#666666">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. 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.</span><span style="font-size:7.5pt;font-family:"Tahoma","sans-serif";color:#888888"> </span><o:p></o:p></p>
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<span style="font-size:7.5pt;font-family:"Tahoma","sans-serif";color:#3D85C6;background:white">PRIVILEGED AND CONFIDENTIAL:</span><span style="font-size:7.5pt;font-family:"Tahoma","sans-serif";color:#0B5394;background:white"> </span><span style="font-size:7.5pt;font-family:"Tahoma","sans-serif";color:gray;background:white">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.</span><span style="font-family:"Arial","sans-serif";color:#222222;background:white"> </span><span style="font-size:7.5pt;font-family:"Tahoma","sans-serif";color:#4F81BD;background:white">IRS CIRCULAR 230
DISCLAIMER:</span><span style="font-size:7.5pt;font-family:"Tahoma","sans-serif";color:blue;background:white"> </span><span style="font-size:7.5pt;font-family:"Tahoma","sans-serif";color:navy;background:white"> </span><span style="font-size:7.5pt;font-family:"Tahoma","sans-serif";color:gray;background:white">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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