I just got off a call with a Canadian resident who wishes to renounce his U.S. citizenship. He is NOT a naturalized Canadian citizen. Rather he was born in the United States (making him a U.S. citizen) to a Canadian citizen father (making him a Canadian citizen). The benefits of “dual citizenship from birth” means that he will be able to avoid “covered expatriate” status (no 877A exit tax payable).

During the conversation it became apparent that he has a son who born in the United States and has always lived in the United States (about 25 years old).

Amazingly, due to a change in Canada’s citizenship laws that took effect on December 15, 2025:

1. The son (born before December 15, 2025) IS a Canadian citizen!! All that is necessary is that the facts be proven to support that claim to citizenship.

2. Children born after December 15, 2025 to a “born abroad” Canadian citizen are Canadian citizens if the Canadian citizen parent has 1095 days of Canadian presence prior to the birth of the child. (Do you think it might be a good idea to acquire that presence by attending university in Canada?)

Great news for a lot of people!

A “watered down” description of this is available here on the Government of Canada site.

I suspect that this change in Canada’s citizenship laws is a “gift” to many U.S. citizens. Think of it!

Many U.S. citizens (and of course citizens of many other countries) will have the right to be recognized as Canadian citizens. For those who don’t want Canadian citizenship, there is even a simplified procedure to renounce Canadian citizenship. Interestingly the cost to renounce Canadian citizenship is $100 CDN.

Further information is available here.

In a world where people are paying huge amounts of money for a second citizenship this is a bargain!

John Richardson Follow me on X.com/expatriationlaw