Course: An update on US tax changes as a result of H.R. 1 - Tax Cuts and Jobs Act

An update on US tax changes as a result of H.R. 1- An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018.

The course will provide an overview of the major changes as a result of H.R. 1 with emphasis on the changes that may be most relevant to US citizens resident in Canada.

Specific topics to be addressed will include:
-Tax rate changes
-Changes that may potentially result in US tax for Canadian residents
-Canadian corporate reorganizations involving US citizen shareholders
-Section 965: Transition to participation exemption system
-Subsequent updates to legislation, regulations, and other guidance.