<?xml version="1.0" encoding="UTF-8"?><?xml-stylesheet type="text/xsl" href="//citizenshipsolutions.ca/wp-content/plugins/wordpress-seo/css/main-sitemap.xsl"?>
<urlset xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:image="http://www.google.com/schemas/sitemap-image/1.1" xsi:schemaLocation="http://www.sitemaps.org/schemas/sitemap/0.9 http://www.sitemaps.org/schemas/sitemap/0.9/sitemap.xsd http://www.google.com/schemas/sitemap-image/1.1 http://www.google.com/schemas/sitemap-image/1.1/sitemap-image.xsd" xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
	<url>
		<loc>http://citizenshipsolutions.ca/tag/blocking-new-cor5-porate-tax-giveaways-act/</loc>
		<lastmod>2021-07-13T12:09:57+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/subject-to-the-laws-of-the-united-states/</loc>
		<lastmod>2025-01-20T11:00:04+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/%c2%a7-7852/</loc>
		<lastmod>2025-03-11T02:26:59+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/%c2%a71302-registration-of-aliens/</loc>
		<lastmod>2025-03-07T20:34:43+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/50/</loc>
		<lastmod>2021-11-23T13:26:55+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/000-account-threshold/</loc>
		<lastmod>2021-11-23T13:26:55+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/1095-day-rule/</loc>
		<lastmod>2026-08-15T22:55:01+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/112029-enforcement-of-remedies-against-unfair-foreign-taxes/</loc>
		<lastmod>2025-06-27T07:03:08+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/1185-requirement-u-s-citizens-leave-or-enter-the-united-states-on-a-u-s-passpport/</loc>
		<lastmod>2026-05-29T19:27:53+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/13-reasons-why/</loc>
		<lastmod>2025-09-05T14:00:29+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/14th-amendment-citizenship/</loc>
		<lastmod>2026-07-04T23:13:25+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/14the-amendment/</loc>
		<lastmod>2015-05-07T12:03:41+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/16th-amendment/</loc>
		<lastmod>2024-12-05T23:09:21+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/1868-expatriation-act/</loc>
		<lastmod>2025-02-09T23:13:41+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/1947-canada-citizenship-act/</loc>
		<lastmod>2016-02-26T00:50:05+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/2014/</loc>
		<lastmod>2025-08-01T21:06:01+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/301-ina/</loc>
		<lastmod>2014-03-20T05:22:04+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/401k/</loc>
		<lastmod>2021-06-08T01:18:41+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/5-year-compliance-test/</loc>
		<lastmod>2016-02-29T15:03:15+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/5th-protocol-canada-u-s-tax-treaty/</loc>
		<lastmod>2022-03-10T20:14:07+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/5th-protocol-u-s-canada-tax-treaty/</loc>
		<lastmod>2021-11-21T23:15:12+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/6013g/</loc>
		<lastmod>2020-04-29T11:02:52+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/6038b/</loc>
		<lastmod>2024-08-27T20:25:26+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/6039g/</loc>
		<lastmod>2024-06-29T20:22:09+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/877-exit-tax/</loc>
		<lastmod>2023-03-23T20:22:59+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/877a/</loc>
		<lastmod>2026-08-12T19:22:14+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/877a-dual-citizen-exemption/</loc>
		<lastmod>2016-02-29T15:03:15+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/877a-exit-tax/</loc>
		<lastmod>2026-08-15T18:06:21+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/877a-expatriation-tax/</loc>
		<lastmod>2025-02-09T23:13:41+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/951a/</loc>
		<lastmod>2021-04-14T03:08:08+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/962-election/</loc>
		<lastmod>2018-09-09T11:44:16+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/965/</loc>
		<lastmod>2024-12-05T23:09:21+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/965-transition-tax/</loc>
		<lastmod>2023-08-17T15:04:30+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/a-canadian-is-a-canadian-is-a-canadian/</loc>
		<lastmod>2019-10-03T21:39:42+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/a-simple-and-unilateral-fix-for-citizenship-taxation/</loc>
		<lastmod>2025-10-07T21:58:59+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/aaro/</loc>
		<lastmod>2026-04-21T22:58:09+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/aawe/</loc>
		<lastmod>2024-01-21T19:22:11+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/abandon-green-card/</loc>
		<lastmod>2026-08-12T19:22:14+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/abbott-laboratories/</loc>
		<lastmod>2014-07-18T15:21:45+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/aca/</loc>
		<lastmod>2025-09-05T22:08:38+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/aca-global/</loc>
		<lastmod>2020-09-28T10:52:19+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/accidental-american/</loc>
		<lastmod>2021-01-03T05:43:05+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/accidental-americans/</loc>
		<lastmod>2025-12-30T04:04:43+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/active-nffe/</loc>
		<lastmod>2016-04-20T13:12:55+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/adam-geller/</loc>
		<lastmod>2014-02-10T22:41:10+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/adcs/</loc>
		<lastmod>2022-03-31T23:47:43+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/adcs-fatca-lawsuit/</loc>
		<lastmod>2023-07-14T14:01:55+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/adcs-sovereignty/</loc>
		<lastmod>2023-07-14T14:01:55+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/advantages-of-us-citizenship/</loc>
		<lastmod>2018-09-30T05:48:34+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/aericans-abroad/</loc>
		<lastmod>2025-02-27T18:25:38+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/afroyim/</loc>
		<lastmod>2022-09-07T00:09:33+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/afroyim-v-rusk/</loc>
		<lastmod>2026-06-16T20:34:53+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/alan-g-james/</loc>
		<lastmod>2026-06-16T20:34:53+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/alito-disset-in-trump-v-barbara/</loc>
		<lastmod>2026-07-04T23:13:25+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/alliance-for-defence-of-canadian-sovereignty/</loc>
		<lastmod>2022-09-26T09:20:17+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/alliance-for-the-defeat-of-citizenship-taxation/</loc>
		<lastmod>2025-04-17T18:18:56+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/alliance-for-the-defence-of-canadian-sovereignty/</loc>
		<lastmod>2021-11-23T13:25:08+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/alliance-for-the-defence-of-canaidan-sovereignty/</loc>
		<lastmod>2021-09-17T21:39:06+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/allison-christians/</loc>
		<lastmod>2022-12-29T23:28:40+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/amanda-frost/</loc>
		<lastmod>2026-03-31T09:14:03+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/amcham-canada/</loc>
		<lastmod>2021-11-11T17:33:21+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/amelia-shaw/</loc>
		<lastmod>2017-06-19T14:27:16+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/american-citizens-abroad/</loc>
		<lastmod>2024-09-12T15:41:49+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/american-citizens-abroad-tax-reform/</loc>
		<lastmod>2021-07-10T09:29:15+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/american-emigrants/</loc>
		<lastmod>2022-04-14T04:02:52+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/american-expat-finance-new-journal/</loc>
		<lastmod>2023-10-31T13:19:58+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/american-expat-finance-news-journal/</loc>
		<lastmod>2026-01-04T14:35:10+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/americans-abroad/</loc>
		<lastmod>2026-08-12T19:22:14+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/americans-abroad-caucus/</loc>
		<lastmod>2022-06-28T18:04:35+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/americans-abroad-divorce/</loc>
		<lastmod>2022-09-16T18:05:29+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/americans-abroad-inheriting-from-the-u-s-relatives/</loc>
		<lastmod>2026-07-28T21:26:46+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/americans-aroad/</loc>
		<lastmod>2014-06-11T11:29:36+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/americans-overseas-voting/</loc>
		<lastmod>2020-09-27T00:21:36+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/amy-klobuchar/</loc>
		<lastmod>2020-01-23T14:27:44+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/andrew-griffith/</loc>
		<lastmod>2024-09-18T18:39:14+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/andrew-grossan/</loc>
		<lastmod>2023-12-06T16:46:08+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/andrew-grossman/</loc>
		<lastmod>2024-01-14T21:30:25+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/andrew-m-grossman/</loc>
		<lastmod>2020-11-23T01:21:01+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/andrew-scheer/</loc>
		<lastmod>2019-10-03T21:39:42+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/andrew-weill/</loc>
		<lastmod>2022-04-09T01:03:38+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/andrews-v-law-society-of-british-columbia/</loc>
		<lastmod>2020-04-25T23:18:05+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/anne-sacoolas/</loc>
		<lastmod>2025-08-13T21:18:18+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/anthony-parent/</loc>
		<lastmod>2026-08-12T19:22:14+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/apartheid/</loc>
		<lastmod>2021-06-30T23:17:11+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/apple/</loc>
		<lastmod>2014-07-18T15:21:45+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/are-you-a-u-s-citizen/</loc>
		<lastmod>2025-10-21T02:51:34+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/argentina-fatca-iga/</loc>
		<lastmod>2023-01-03T12:18:39+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/aroeste/</loc>
		<lastmod>2025-11-21T01:44:01+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/aroeste-v-united-states/</loc>
		<lastmod>2025-11-21T01:44:01+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/art-cockfield/</loc>
		<lastmod>2022-12-29T23:28:40+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/article-xxia/</loc>
		<lastmod>2018-05-06T14:21:59+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/ashley-murphy/</loc>
		<lastmod>2022-07-26T11:57:00+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/assessable-penalty/</loc>
		<lastmod>2024-08-27T20:25:26+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/assistance-in-collection/</loc>
		<lastmod>2019-07-01T03:44:57+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/association-of-accidental-americans/</loc>
		<lastmod>2022-07-17T23:01:52+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/australia-superannuation/</loc>
		<lastmod>2021-05-19T14:23:36+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/australian-senate/</loc>
		<lastmod>2017-08-14T13:13:59+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/australian-superannuation/</loc>
		<lastmod>2025-08-30T05:03:27+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/australian-supernnuation/</loc>
		<lastmod>2016-10-16T18:42:17+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/avi-yonah/</loc>
		<lastmod>2024-04-01T19:40:38+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/bahman-yazanfar/</loc>
		<lastmod>2014-04-22T01:10:35+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/bank-hapoalim/</loc>
		<lastmod>2026-02-23T23:24:49+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/bank-letter-asking-about-tax-residence/</loc>
		<lastmod>2025-10-21T02:51:34+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/bank-secrecy/</loc>
		<lastmod>2016-04-13T12:25:58+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/bank-secrecy-act/</loc>
		<lastmod>2022-09-29T22:03:15+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/barbara-porteous/</loc>
		<lastmod>2016-02-26T00:47:39+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/barnaby-joyce/</loc>
		<lastmod>2017-08-14T13:13:59+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/barrie-mckenna/</loc>
		<lastmod>2016-04-17T20:42:17+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/bc-speculation-and-vacancy-tax/</loc>
		<lastmod>2024-01-03T03:51:15+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/bc-speculation-and-vacancy-tax-act/</loc>
		<lastmod>2024-01-03T03:51:15+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/becoming-a-u-s-citizen/</loc>
		<lastmod>2018-09-10T02:54:08+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/bedrosian/</loc>
		<lastmod>2022-09-20T20:12:45+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/belgian-dpa-fatca-decision/</loc>
		<lastmod>2025-04-25T13:39:13+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/beneficial-owner/</loc>
		<lastmod>2022-09-29T22:05:31+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/benjamin-civiletti/</loc>
		<lastmod>2026-01-06T22:49:56+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/bernard-schneider/</loc>
		<lastmod>2021-11-13T15:02:52+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/bernie-moreno/</loc>
		<lastmod>2026-01-05T15:13:56+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/beyer/</loc>
		<lastmod>2021-11-27T12:48:59+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/biden/</loc>
		<lastmod>2020-06-29T22:13:53+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/biden-green-book/</loc>
		<lastmod>2022-04-21T02:53:03+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/biden-green-book-2023/</loc>
		<lastmod>2022-04-14T04:02:52+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/biden-green-book-2024/</loc>
		<lastmod>2023-03-18T04:33:26+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/biden-tax/</loc>
		<lastmod>2021-04-14T03:08:08+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/big-beautiful-bill/</loc>
		<lastmod>2025-06-27T07:10:45+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/bill-c-3/</loc>
		<lastmod>2026-08-15T22:55:01+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/bill-c-31/</loc>
		<lastmod>2014-05-08T15:25:39+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/bill-c-71/</loc>
		<lastmod>2025-04-01T19:36:51+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/birthright-citizenship/</loc>
		<lastmod>2026-07-04T23:13:25+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/bittner/</loc>
		<lastmod>2025-11-21T01:40:31+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/bjorkquist/</loc>
		<lastmod>2024-09-18T21:18:51+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/bjorquist-et-al-v-attorney-general-of-canada/</loc>
		<lastmod>2025-04-01T19:36:51+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/black-hebrews/</loc>
		<lastmod>2026-06-16T20:34:53+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/board-of-appellate-review/</loc>
		<lastmod>2026-06-16T20:34:53+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/bob-paxton/</loc>
		<lastmod>2022-07-06T01:37:13+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/bob-scarborough/</loc>
		<lastmod>2022-07-06T01:37:13+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/bona-fide-residence-test/</loc>
		<lastmod>2018-09-28T12:14:41+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/boris-johnson/</loc>
		<lastmod>2022-06-27T15:05:22+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/born-abroad-to-a-canadian-citizen-parent/</loc>
		<lastmod>2026-08-14T21:12:54+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/born-outside-of-canada-to-a-naturalized-canadian/</loc>
		<lastmod>2026-08-14T21:12:54+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/brian-higgins/</loc>
		<lastmod>2024-01-03T03:51:15+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/british-commonwealth/</loc>
		<lastmod>2014-04-22T01:10:35+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/bruyea/</loc>
		<lastmod>2026-03-11T15:22:07+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/burman/</loc>
		<lastmod>2016-04-17T21:24:52+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/business-entity-classifications/</loc>
		<lastmod>2021-06-29T12:04:30+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/byrdie-funk/</loc>
		<lastmod>2021-01-02T23:49:15+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/calculation-of-s-877a-tax/</loc>
		<lastmod>2015-04-04T01:04:51+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/calculations-of-u-s-exit-tax/</loc>
		<lastmod>2015-04-05T01:33:49+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canada/</loc>
		<lastmod>2014-02-19T07:21:38+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canada-bill-c-3/</loc>
		<lastmod>2026-03-23T14:13:25+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canada-bill-c-31/</loc>
		<lastmod>2016-04-20T13:31:55+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canada-citizenship/</loc>
		<lastmod>2026-08-15T22:55:01+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canada-citizenship-by-descent/</loc>
		<lastmod>2026-08-15T22:55:01+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canada-citizenship-by-descent-law/</loc>
		<lastmod>2026-08-14T21:12:54+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canada-citizenship-exemption-from-assistance-in-tax-collection/</loc>
		<lastmod>2017-08-12T16:41:15+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canada-citizenship-permanent-resident-canada/</loc>
		<lastmod>2024-10-30T19:16:20+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canada-citizensip-act/</loc>
		<lastmod>2026-08-14T21:12:54+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canada-departure-tax/</loc>
		<lastmod>2026-07-19T23:57:06+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canada-dual-citizens-required-to-enter-canada-by-air-with-canadian-passport/</loc>
		<lastmod>2017-09-10T21:37:44+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canada-fatca-lawsuit/</loc>
		<lastmod>2019-01-12T02:36:45+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canada-fatca-trial/</loc>
		<lastmod>2020-10-21T18:28:34+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canada-first-home-savings-account/</loc>
		<lastmod>2023-03-29T19:37:39+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canada-foreign-asset-reporting/</loc>
		<lastmod>2021-11-13T13:37:36+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canada-immigration/</loc>
		<lastmod>2018-02-16T04:22:08+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canada-pension-plan/</loc>
		<lastmod>2022-02-04T23:39:46+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canada-revenue-agency/</loc>
		<lastmod>2020-09-11T19:11:58+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canada-tax-residency/</loc>
		<lastmod>2022-02-15T03:11:07+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canada-tax-resident/</loc>
		<lastmod>2016-02-26T00:42:07+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canada-u-s-fatca-iga/</loc>
		<lastmod>2021-01-16T21:50:17+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canada-u-s-tax-treaty/</loc>
		<lastmod>2024-08-10T18:57:58+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canada-underused-housing-tax/</loc>
		<lastmod>2025-05-18T21:00:47+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canada-underused-property-tax/</loc>
		<lastmod>2024-01-03T00:05:52+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canada-us-tax-treaty/</loc>
		<lastmod>2025-05-18T21:00:47+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canada-voluntary-disclosure/</loc>
		<lastmod>2021-11-13T13:43:32+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canada-voluntary-disclosures-program/</loc>
		<lastmod>2025-09-13T08:14:20+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canada-war-brides/</loc>
		<lastmod>2016-02-15T04:26:54+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canadian-banks-fatca/</loc>
		<lastmod>2016-04-19T16:40:00+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canadian-citizenship/</loc>
		<lastmod>2024-09-18T18:39:14+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canadian-conrolled-private-corporations/</loc>
		<lastmod>2023-08-13T23:07:56+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canadian-controlled-private-corporation/</loc>
		<lastmod>2023-08-07T10:44:45+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canadian-controlled-privatecorporation/</loc>
		<lastmod>2018-05-06T14:21:59+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canadian-expat-voting/</loc>
		<lastmod>2020-09-27T00:21:36+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canadian-expats-abroad/</loc>
		<lastmod>2024-08-19T19:25:52+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canadian-mutual-fund/</loc>
		<lastmod>2025-10-21T02:30:14+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canadian-mutual-funds/</loc>
		<lastmod>2020-09-13T01:25:56+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canadian-nationality-law/</loc>
		<lastmod>2025-02-22T10:28:06+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canadian-naturalization/</loc>
		<lastmod>2026-03-22T10:35:34+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canadian-non-profit/</loc>
		<lastmod>2016-04-20T13:42:10+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canadian-passport-required-to-enter-canada-by-air/</loc>
		<lastmod>2017-09-10T21:37:44+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canadian-residents-voting-in-us-election/</loc>
		<lastmod>2025-04-01T19:35:42+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canadian-snow-birds/</loc>
		<lastmod>2024-08-12T15:00:07+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canadian-snowbirds/</loc>
		<lastmod>2026-02-06T12:46:22+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/canadian-tfsa/</loc>
		<lastmod>2022-10-29T13:16:48+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/capital-gains-on-principal-residence/</loc>
		<lastmod>2014-10-11T23:36:43+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/capital-gains-tax/</loc>
		<lastmod>2022-04-21T02:53:03+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/captial-poaching/</loc>
		<lastmod>2016-04-13T12:25:58+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/cares-act/</loc>
		<lastmod>2020-09-21T20:57:12+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/cares-act-relief/</loc>
		<lastmod>2020-04-29T11:02:52+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/caribean-citizenship/</loc>
		<lastmod>2014-10-01T09:50:18+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/carl-levin/</loc>
		<lastmod>2021-01-16T21:50:17+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/carol-tapanila/</loc>
		<lastmod>2020-11-23T02:22:29+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/carol-tapinala/</loc>
		<lastmod>2021-09-17T21:39:06+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/carolyn-maloney/</loc>
		<lastmod>2017-05-07T21:04:45+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/carry-over-basis/</loc>
		<lastmod>2022-04-14T03:54:07+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/carter-tax-reforms/</loc>
		<lastmod>2020-09-11T20:27:33+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/casablance/</loc>
		<lastmod>2023-10-30T17:03:00+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/cbt/</loc>
		<lastmod>2021-06-04T15:10:19+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/cbt-lawsuit/</loc>
		<lastmod>2025-04-16T16:38:52+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/ccpc/</loc>
		<lastmod>2023-07-30T01:48:36+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/cerb/</loc>
		<lastmod>2020-09-21T20:57:12+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/certificate-of-loss-of-nationality/</loc>
		<lastmod>2025-01-26T13:45:00+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/cfc/</loc>
		<lastmod>2025-09-05T14:00:29+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/changing-domicile/</loc>
		<lastmod>2018-05-27T22:34:31+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/charles-adams/</loc>
		<lastmod>2022-07-01T14:25:54+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/charles-bruce/</loc>
		<lastmod>2021-11-13T15:02:52+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/charles-cullen/</loc>
		<lastmod>2014-09-04T15:29:55+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/charles-g-moore/</loc>
		<lastmod>2023-10-30T21:09:51+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/charles-moore/</loc>
		<lastmod>2024-01-14T21:30:25+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/charmaine-ko/</loc>
		<lastmod>2018-12-11T14:35:10+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/check-the-box-election/</loc>
		<lastmod>2021-10-10T18:25:17+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/chief-counsel-advice-cca-201003013/</loc>
		<lastmod>2020-09-13T01:21:34+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/china-tax-residency/</loc>
		<lastmod>2020-07-20T21:37:43+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/choosing-japanese-citizenship/</loc>
		<lastmod>2021-02-21T19:33:34+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/christensen/</loc>
		<lastmod>2026-03-11T15:22:07+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/citizenship/</loc>
		<lastmod>2025-02-22T10:28:06+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/citizenship-act/</loc>
		<lastmod>2025-02-22T10:28:06+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/citizenship-and-voting/</loc>
		<lastmod>2020-10-02T15:58:46+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/citizenship-by-birth/</loc>
		<lastmod>2025-02-22T10:28:06+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/citizenship-by-descent/</loc>
		<lastmod>2026-08-09T22:25:57+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/citizenship-by-descent-canada/</loc>
		<lastmod>2025-04-01T19:36:51+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/citizenship-in-the-united-states/</loc>
		<lastmod>2014-06-18T10:33:31+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/citizenship-lawyer/</loc>
		<lastmod>2014-06-17T11:06:44+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/citizenship-matters/</loc>
		<lastmod>2026-03-22T10:35:34+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/citizenship-solutions/</loc>
		<lastmod>2026-01-15T02:13:21+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/citizenship-tax/</loc>
		<lastmod>2023-02-15T18:48:14+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/citizenship-taxation/</loc>
		<lastmod>2026-08-12T19:22:14+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/citizenship-based-taxation/</loc>
		<lastmod>2025-04-17T18:18:56+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/citizenship-based-taxtion/</loc>
		<lastmod>2021-03-17T02:24:09+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/citizensip-taxation/</loc>
		<lastmod>2025-08-30T05:03:27+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/citizide/</loc>
		<lastmod>2022-12-24T21:24:31+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/citzenship-taxation/</loc>
		<lastmod>2021-07-18T20:26:14+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/civil-fbar-penalty/</loc>
		<lastmod>2022-11-05T11:00:13+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/civil-forfeiture/</loc>
		<lastmod>2016-03-30T14:52:35+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/civil-non-willful-fbar-penalty/</loc>
		<lastmod>2024-04-22T23:49:14+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/civil-willful-fbar/</loc>
		<lastmod>2024-11-12T13:12:07+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/cln/</loc>
		<lastmod>2025-01-26T13:45:00+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/closer-connection/</loc>
		<lastmod>2024-08-12T15:00:07+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/closer-connection-test/</loc>
		<lastmod>2025-03-07T20:34:43+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/clueit/</loc>
		<lastmod>2023-01-04T19:24:03+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/colonization-through-taxation/</loc>
		<lastmod>2016-04-20T14:39:25+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/coming-to-america/</loc>
		<lastmod>2026-06-01T22:55:55+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/common-reporting-standard/</loc>
		<lastmod>2025-10-21T02:51:34+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/confirm-where-you-are-resident-for-tax-purposes/</loc>
		<lastmod>2019-12-28T11:58:24+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/conflicting-domicile/</loc>
		<lastmod>2018-05-27T22:44:03+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/congressman-beyer/</loc>
		<lastmod>2023-09-16T17:27:35+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/congressman-higgins/</loc>
		<lastmod>2023-02-26T03:28:29+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/congressman-holding/</loc>
		<lastmod>2020-07-27T15:48:33+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/congressman-hurd/</loc>
		<lastmod>2025-08-09T12:26:27+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/congressman-jeff-hurd/</loc>
		<lastmod>2025-07-31T23:00:10+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/congressman-meadows/</loc>
		<lastmod>2017-04-05T16:20:49+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/congressman-posey/</loc>
		<lastmod>2017-04-05T16:20:49+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/congresswoman-titus/</loc>
		<lastmod>2023-09-16T17:27:35+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/control-over-account/</loc>
		<lastmod>2022-09-29T22:05:59+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/controlled-foreighcorporation/</loc>
		<lastmod>2021-06-26T16:24:18+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/controlled-foreign-corporation/</loc>
		<lastmod>2021-09-20T12:19:05+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/controlled-foreign-corporations/</loc>
		<lastmod>2018-02-25T20:19:46+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/contructive-ownership/</loc>
		<lastmod>2018-02-25T20:19:46+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/cook-v-tait/</loc>
		<lastmod>2025-09-05T22:16:22+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/coronavirus-relief/</loc>
		<lastmod>2020-03-30T15:13:07+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/corporate-inversion/</loc>
		<lastmod>2014-07-18T15:21:45+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/corrupt-foreign-practices-act/</loc>
		<lastmod>2016-07-07T02:13:27+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/covered-exapriate/</loc>
		<lastmod>2023-11-20T21:08:38+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/covered-expatriate/</loc>
		<lastmod>2025-10-21T02:28:28+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/covered-expatriate-gift-tax/</loc>
		<lastmod>2023-11-20T21:08:38+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/covered-gift/</loc>
		<lastmod>2025-04-07T22:19:55+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/covered-gifts/</loc>
		<lastmod>2026-07-28T21:25:30+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/covid-19/</loc>
		<lastmod>2020-03-30T15:13:07+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/creative-planning/</loc>
		<lastmod>2022-04-27T01:07:19+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/credit-suisse/</loc>
		<lastmod>2023-04-09T19:02:15+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/creving-and-creveling/</loc>
		<lastmod>2022-11-16T12:07:22+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/criminal-wilfull-fbar/</loc>
		<lastmod>2024-11-12T13:12:07+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/crs/</loc>
		<lastmod>2023-06-29T03:21:46+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/cult-induced-renunciation/</loc>
		<lastmod>2026-06-16T20:34:53+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/culture-of-penalty/</loc>
		<lastmod>2017-06-25T13:31:24+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/cusma/</loc>
		<lastmod>2023-10-30T16:50:18+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/dan-duggan/</loc>
		<lastmod>2025-08-13T21:30:18+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/dan-mazzola/</loc>
		<lastmod>2022-04-12T17:30:37+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/dan-mitchell/</loc>
		<lastmod>2016-04-13T12:25:58+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/daniel-kuettel/</loc>
		<lastmod>2021-10-17T12:25:40+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/danielle-smith/</loc>
		<lastmod>2021-11-23T13:25:08+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/daphne-jeanette-rost/</loc>
		<lastmod>2022-11-19T05:00:28+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/date-one-ceases-to-be-a-u-s-citizen/</loc>
		<lastmod>2023-01-31T02:43:02+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/dave-camp/</loc>
		<lastmod>2020-06-29T22:13:53+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/dave-taylor/</loc>
		<lastmod>2014-09-04T13:48:05+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/david-kuenzi/</loc>
		<lastmod>2014-09-04T15:29:55+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/david-treitel/</loc>
		<lastmod>2018-10-09T02:48:40+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/debanking-of-u-s-citizens/</loc>
		<lastmod>2025-10-31T21:36:33+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/deborah-hicks/</loc>
		<lastmod>2014-09-22T20:46:09+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/deemed-income/</loc>
		<lastmod>2023-08-21T18:37:05+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/deemed-sale/</loc>
		<lastmod>2022-04-14T03:54:07+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/deemed-tax-resident-canada/</loc>
		<lastmod>2021-07-09T10:51:38+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/deferred-interest-charge/</loc>
		<lastmod>2026-07-30T15:35:32+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/delinquent-fbar-submission-procedures/</loc>
		<lastmod>2026-07-17T23:14:53+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/delphine-la-dain/</loc>
		<lastmod>2025-03-22T14:30:15+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/democrats-abroad/</loc>
		<lastmod>2025-09-05T22:08:38+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/democrats-abroad-tax-reform/</loc>
		<lastmod>2021-07-10T09:29:15+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/democrats-bank-account-reporting/</loc>
		<lastmod>2021-10-17T15:54:12+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/denaturalization/</loc>
		<lastmod>2014-09-27T10:57:36+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/denial-of-bank-account/</loc>
		<lastmod>2017-04-05T15:25:51+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/deweees/</loc>
		<lastmod>2017-08-21T03:05:28+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/dewees/</loc>
		<lastmod>2018-05-15T13:27:18+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/dfic/</loc>
		<lastmod>2018-04-02T19:14:29+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/diane-gelon/</loc>
		<lastmod>2024-11-05T18:41:06+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/digital-nomad/</loc>
		<lastmod>2025-10-05T21:28:30+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/digital-services-tax/</loc>
		<lastmod>2025-06-27T07:10:45+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/document-authentication/</loc>
		<lastmod>2026-02-06T12:49:37+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/domcile/</loc>
		<lastmod>2021-07-18T20:26:14+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/domicile/</loc>
		<lastmod>2023-01-04T19:24:03+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/domicile-of-choice/</loc>
		<lastmod>2018-05-27T22:34:31+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/domicile-of-dependence/</loc>
		<lastmod>2018-05-27T22:34:31+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/domicle-of-birth/</loc>
		<lastmod>2018-05-27T22:34:31+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/dominant-nationality/</loc>
		<lastmod>2014-06-17T11:06:44+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/dominic-ferszt/</loc>
		<lastmod>2021-01-02T23:49:15+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/don-chapman/</loc>
		<lastmod>2016-02-26T00:50:05+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/don-marks/</loc>
		<lastmod>2016-06-05T13:17:06+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/donald-dewees/</loc>
		<lastmod>2017-08-13T23:31:12+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/donna-lane-nelson/</loc>
		<lastmod>2021-10-17T12:25:40+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/dorian-baxer/</loc>
		<lastmod>2014-04-22T01:10:35+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/dorothy-van-schooneveld/</loc>
		<lastmod>2014-09-22T12:31:10+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/double-taxation/</loc>
		<lastmod>2026-03-11T15:22:07+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/douglas-adelman/</loc>
		<lastmod>2025-03-22T14:30:15+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/dred-scott/</loc>
		<lastmod>2022-09-07T00:09:33+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/ds-4079/</loc>
		<lastmod>2025-01-26T13:45:00+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/ds-4080/</loc>
		<lastmod>2025-02-21T20:17:05+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/ds-4081/</loc>
		<lastmod>2025-02-21T20:17:05+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/dual-citizen-examption-to-the-exit-tax/</loc>
		<lastmod>2023-11-07T10:00:54+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/dual-citizen-exemption-to-s-877a-exit-tax/</loc>
		<lastmod>2022-12-24T21:24:31+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/dual-citizen-exit-tax/</loc>
		<lastmod>2021-06-30T23:17:11+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/dual-citizen-from-birth/</loc>
		<lastmod>2025-04-01T19:36:51+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/dual-citizen-from-birth-exemption-to-877a-exit-tax/</loc>
		<lastmod>2024-09-18T21:18:51+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/dual-citizenship/</loc>
		<lastmod>2026-08-15T18:06:21+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/dual-citizenship-exemption-to-exit-tax/</loc>
		<lastmod>2025-04-01T19:32:55+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/dual-citizenship-exit-tax-exemption/</loc>
		<lastmod>2021-10-28T14:03:57+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/dual-citizenship-citizenship-taxation-saving-clause/</loc>
		<lastmod>2026-07-28T21:26:46+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/dual-tax-residency/</loc>
		<lastmod>2023-03-02T00:06:06+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/dual-us-australia-tax-residency/</loc>
		<lastmod>2022-07-26T11:57:00+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/dutch-accidental-americans/</loc>
		<lastmod>2025-07-28T14:12:03+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/dutch-government/</loc>
		<lastmod>2022-09-11T16:48:01+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/dutch-iga/</loc>
		<lastmod>2026-08-02T14:39:12+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/eb-1/</loc>
		<lastmod>2018-05-20T00:25:42+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/eb-2/</loc>
		<lastmod>2018-05-20T00:25:42+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/eb-5/</loc>
		<lastmod>2021-10-10T18:25:17+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/eci/</loc>
		<lastmod>2021-06-08T01:18:41+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/eddie-murphy/</loc>
		<lastmod>2026-06-01T22:55:55+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/edward-zelinsky/</loc>
		<lastmod>2021-11-14T11:35:11+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/electronic-travel-authorization/</loc>
		<lastmod>2024-09-30T12:04:15+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/eligble-pension/</loc>
		<lastmod>2023-03-23T20:22:59+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/elise-bean/</loc>
		<lastmod>2021-10-17T15:54:12+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/elizabeth-thompson-cbc/</loc>
		<lastmod>2023-07-31T05:45:42+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/elizabeth-warren/</loc>
		<lastmod>2023-08-16T12:48:19+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/ellen-kief/</loc>
		<lastmod>2021-11-11T17:33:21+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/ellen-timmer/</loc>
		<lastmod>2025-07-28T14:12:03+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/end-double-taxation-americans-abroad/</loc>
		<lastmod>2025-04-14T01:17:08+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/ending-double-taxation/</loc>
		<lastmod>2025-02-12T22:48:51+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/ending-dual-citizenship/</loc>
		<lastmod>2025-04-03T22:57:49+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/ending-u-s-tax-residency/</loc>
		<lastmod>2018-02-14T21:58:15+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/enrolled-agents-in-canada/</loc>
		<lastmod>2014-02-22T01:48:16+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/eritrea/</loc>
		<lastmod>2016-10-19T13:36:11+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/esate-tax-treaty/</loc>
		<lastmod>2026-02-06T12:46:22+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/eshel/</loc>
		<lastmod>2016-08-07T23:35:03+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/esq/</loc>
		<lastmod>2024-01-07T13:13:26+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/est/</loc>
		<lastmod>2025-03-09T20:15:41+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/esta/</loc>
		<lastmod>2025-03-09T20:15:41+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/estate-and-gift-tax/</loc>
		<lastmod>2023-01-04T19:24:03+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/estate-tax/</loc>
		<lastmod>2022-12-24T21:38:27+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/estate-tax-treaty/</loc>
		<lastmod>2022-12-24T21:38:27+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/eta/</loc>
		<lastmod>2024-09-30T12:04:15+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/etias/</loc>
		<lastmod>2024-09-30T12:04:15+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/eu-citizenship/</loc>
		<lastmod>2014-10-01T09:50:18+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/examples-of-s-877a-exit-tax/</loc>
		<lastmod>2021-07-10T10:06:14+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/excess-distribution/</loc>
		<lastmod>2026-07-30T15:35:32+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/excessive-fines/</loc>
		<lastmod>2024-11-12T05:47:09+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/excessive-fines-clause/</loc>
		<lastmod>2023-01-25T08:27:53+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/excludable-alien/</loc>
		<lastmod>2022-12-24T21:24:31+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/exclusive-citizenship-act-of-2025/</loc>
		<lastmod>2026-01-05T15:13:56+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/executive-order-14161/</loc>
		<lastmod>2025-03-09T20:15:41+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/exit-tax/</loc>
		<lastmod>2025-10-21T02:28:28+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/exit-taxes/</loc>
		<lastmod>2019-07-17T12:17:32+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/expat-financial-planning/</loc>
		<lastmod>2022-11-16T12:07:22+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/expatriate/</loc>
		<lastmod>2014-03-23T16:57:08+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/expatriate-terrorism-act/</loc>
		<lastmod>2016-01-21T01:01:28+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/expatriation-act/</loc>
		<lastmod>2025-02-09T03:59:33+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/expatriation-date/</loc>
		<lastmod>2015-09-06T13:08:39+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/expatriation-law/</loc>
		<lastmod>2021-06-26T21:09:46+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/expatriation-s-877a/</loc>
		<lastmod>2021-07-10T10:06:14+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/expatriation-tax/</loc>
		<lastmod>2021-02-21T19:33:34+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/expatriationlaw-spaces/</loc>
		<lastmod>2025-04-14T01:17:08+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/expired-u-s-passport/</loc>
		<lastmod>2026-05-29T19:27:53+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/express-entry-canada/</loc>
		<lastmod>2024-10-30T19:16:20+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/extradition/</loc>
		<lastmod>2025-08-13T21:18:18+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/extradition-for-tax-debt/</loc>
		<lastmod>2022-10-18T09:26:22+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fabien-lehagre/</loc>
		<lastmod>2020-12-10T17:27:27+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fahry/</loc>
		<lastmod>2024-08-27T20:25:26+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fair-tax/</loc>
		<lastmod>2025-03-13T15:52:28+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fair-taxation-for-americans-abroad/</loc>
		<lastmod>2020-07-27T15:48:33+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fairtax/</loc>
		<lastmod>2022-07-06T01:37:13+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fam-renunciation/</loc>
		<lastmod>2015-07-10T13:31:47+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fast-act/</loc>
		<lastmod>2016-03-30T14:52:35+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fatca/</loc>
		<lastmod>2026-08-02T14:39:12+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fatca-and-canadian-retirement-accounts/</loc>
		<lastmod>2016-04-25T21:52:20+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fatca-and-children/</loc>
		<lastmod>2016-04-20T13:53:15+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fatca-canada/</loc>
		<lastmod>2025-10-21T02:28:28+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fatca-canada-lawsuit/</loc>
		<lastmod>2015-08-13T15:11:04+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fatca-citizenship-taxation/</loc>
		<lastmod>2023-02-18T15:49:26+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fatca-due-diligence/</loc>
		<lastmod>2017-04-05T15:20:20+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fatca-entity/</loc>
		<lastmod>2016-04-20T13:22:54+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fatca-france/</loc>
		<lastmod>2016-04-20T14:24:13+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fatca-free-zone/</loc>
		<lastmod>2016-04-20T13:42:10+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fatca-french-citizens/</loc>
		<lastmod>2016-04-20T14:24:13+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fatca-iga/</loc>
		<lastmod>2026-08-02T14:39:12+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fatca-lawsuit/</loc>
		<lastmod>2017-04-05T16:20:49+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fatca-legal-action-republicans-overseas/</loc>
		<lastmod>2017-04-05T22:35:00+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fatca-letter/</loc>
		<lastmod>2025-10-21T02:51:34+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fatca-life-insurance/</loc>
		<lastmod>2017-03-13T20:40:24+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fatca-model-1-iga/</loc>
		<lastmod>2024-11-05T14:00:35+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fatca-myths/</loc>
		<lastmod>2014-09-22T12:31:10+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fatca-netherlands-lawsuit/</loc>
		<lastmod>2025-07-28T14:12:03+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fatca-new-account-openings/</loc>
		<lastmod>2016-04-25T21:55:00+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fatca-new-zealand/</loc>
		<lastmod>2020-09-11T13:02:58+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fatca-new-zealand-law-society/</loc>
		<lastmod>2015-12-17T18:55:45+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fatca-nffe/</loc>
		<lastmod>2015-12-17T18:55:45+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fatca-non-profit/</loc>
		<lastmod>2016-04-20T13:42:10+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fatca-paypal/</loc>
		<lastmod>2017-04-05T15:23:07+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fatca-physcians/</loc>
		<lastmod>2014-10-22T03:02:52+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fatca-pre-existing-accounts/</loc>
		<lastmod>2016-04-25T21:55:00+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fatca-pre-exiting-entity-accounts/</loc>
		<lastmod>2016-04-25T21:55:00+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fatca-reciprocity/</loc>
		<lastmod>2022-12-29T23:28:40+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fatca-same-country-exemption/</loc>
		<lastmod>2023-01-17T08:44:19+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fatca-sanction/</loc>
		<lastmod>2014-06-10T16:16:28+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fatca-sce/</loc>
		<lastmod>2017-05-07T21:04:45+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fatca-self-certificaition/</loc>
		<lastmod>2015-10-06T17:36:40+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fatca-u-k/</loc>
		<lastmod>2014-11-12T14:42:22+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fatca-weapon/</loc>
		<lastmod>2014-06-10T16:16:28+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fawco/</loc>
		<lastmod>2024-01-21T19:22:11+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fbar/</loc>
		<lastmod>2026-07-28T21:26:46+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fbar-canada/</loc>
		<lastmod>2022-09-19T13:52:19+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fbar-civil-penalty/</loc>
		<lastmod>2024-04-22T23:53:02+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fbar-criminal-penalty/</loc>
		<lastmod>2024-04-22T23:53:02+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fbar-excessive-fines/</loc>
		<lastmod>2023-01-25T01:37:26+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fbar-marriage/</loc>
		<lastmod>2025-08-25T22:04:55+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fbar-penalites/</loc>
		<lastmod>2017-03-17T00:49:41+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fbar-penalties/</loc>
		<lastmod>2022-11-08T15:07:40+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fbar-penalty/</loc>
		<lastmod>2026-07-17T23:14:53+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fbar-reporting-threshold/</loc>
		<lastmod>2020-02-08T23:28:22+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fbar-rules/</loc>
		<lastmod>2026-06-17T21:41:50+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fbar-treaty/</loc>
		<lastmod>2026-06-17T21:41:50+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fbar-visit-the-usa/</loc>
		<lastmod>2026-06-17T21:41:50+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fdap/</loc>
		<lastmod>2021-06-08T01:18:41+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/federal-civil-penalties-inflation-adjustment-act-improvements-act-of-2015/</loc>
		<lastmod>2017-06-25T13:31:24+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/federal-civil-penalties-inflation-adjustment-act-of-1990/</loc>
		<lastmod>2017-06-25T13:31:24+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/feie/</loc>
		<lastmod>2025-02-01T22:30:44+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fhsa/</loc>
		<lastmod>2023-08-31T15:37:07+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fidelity-investments/</loc>
		<lastmod>2014-02-21T04:11:50+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fidelity-uk/</loc>
		<lastmod>2025-10-31T21:36:33+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fina-committee-hearing-may-14/</loc>
		<lastmod>2025-08-01T21:06:01+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/finance-and-expenditure-committee/</loc>
		<lastmod>2020-09-11T17:51:15+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/financial-action-task-force/</loc>
		<lastmod>2021-01-16T21:50:17+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/financial-crimes-enforcement-network/</loc>
		<lastmod>2025-10-21T02:51:34+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/financial-planning-americans-abroad/</loc>
		<lastmod>2025-03-21T18:57:58+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/financial-planning-for-americans-abroad/</loc>
		<lastmod>2021-11-29T18:51:47+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/financial-repression/</loc>
		<lastmod>2015-05-28T12:51:31+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fincen-114/</loc>
		<lastmod>2026-06-03T23:40:39+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fincen114/</loc>
		<lastmod>2026-07-06T10:49:44+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fiscal-residency/</loc>
		<lastmod>2019-12-16T14:02:07+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/foreign-account-tax-compliance-act/</loc>
		<lastmod>2025-10-21T02:51:34+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/foreign-corporation/</loc>
		<lastmod>2025-03-22T14:30:15+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/foreign-earned-income-exclusion/</loc>
		<lastmod>2025-02-01T22:30:44+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/foreign-mutual-fund/</loc>
		<lastmod>2020-09-13T01:25:56+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/foreign-pension/</loc>
		<lastmod>2020-03-05T05:51:15+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/foreign-tax-as-itemized-deduction/</loc>
		<lastmod>2022-01-22T00:39:24+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/foreign-tax-credit/</loc>
		<lastmod>2025-02-01T22:30:44+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/foreign-tax-credits/</loc>
		<lastmod>2026-01-12T18:07:12+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/foreign-taxation-of-us-military-pay/</loc>
		<lastmod>2021-02-22T20:51:55+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/foreign-trust/</loc>
		<lastmod>2022-11-19T05:00:28+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/form-2555/</loc>
		<lastmod>2023-09-19T12:38:55+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/form-3520/</loc>
		<lastmod>2025-08-11T13:43:44+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/form-3520a/</loc>
		<lastmod>2022-03-10T20:14:07+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/form-4079/</loc>
		<lastmod>2015-11-14T03:48:20+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/form-5471/</loc>
		<lastmod>2026-07-26T14:01:19+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/form-6114/</loc>
		<lastmod>2025-11-21T01:44:01+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/form-8621/</loc>
		<lastmod>2021-07-10T09:41:52+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/form-8833/</loc>
		<lastmod>2025-11-21T01:44:01+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/form-8840/</loc>
		<lastmod>2021-07-10T08:56:24+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/form-8843/</loc>
		<lastmod>2021-07-10T08:56:24+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/form-8854/</loc>
		<lastmod>2024-06-30T03:07:17+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/form-8854-balance-sheet/</loc>
		<lastmod>2016-11-05T11:56:16+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/form-8865/</loc>
		<lastmod>2026-07-26T14:01:19+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/form-8938/</loc>
		<lastmod>2026-07-26T14:01:19+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/form-t1135/</loc>
		<lastmod>2025-09-13T08:14:20+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/form3520/</loc>
		<lastmod>2017-04-11T12:33:42+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fran-hendy/</loc>
		<lastmod>2016-04-17T20:50:38+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/francine-lipman/</loc>
		<lastmod>2020-04-29T11:02:52+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/free-trade-professional/</loc>
		<lastmod>2023-10-30T16:50:18+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/french-taxation-of-u-s-source-investment-income-of-u-s-citizens-living-in-france/</loc>
		<lastmod>2023-02-14T12:42:32+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/fs-2011-13/</loc>
		<lastmod>2026-06-18T22:22:07+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/ftc/</loc>
		<lastmod>2025-02-01T22:30:44+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/gabriel-morrow/</loc>
		<lastmod>2025-03-21T18:57:58+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/gabriel-zucman/</loc>
		<lastmod>2023-06-29T03:21:46+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/gary-carter/</loc>
		<lastmod>2022-04-09T01:03:38+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/gary-clueit/</loc>
		<lastmod>2022-12-24T21:38:27+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/gdpr/</loc>
		<lastmod>2025-07-28T14:12:03+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/george-holding/</loc>
		<lastmod>2018-03-30T11:48:21+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/german-tax-residence/</loc>
		<lastmod>2021-02-22T20:51:55+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/germany-departure-tax/</loc>
		<lastmod>2025-06-29T12:16:14+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/gift-to-spouse/</loc>
		<lastmod>2015-06-11T00:09:58+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/gilti/</loc>
		<lastmod>2026-07-06T10:49:44+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/gilti-virgin-islands/</loc>
		<lastmod>2025-06-16T07:27:15+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/ginny-hillis/</loc>
		<lastmod>2016-06-11T06:39:10+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/glenshaw-glass/</loc>
		<lastmod>2020-09-21T20:57:12+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/global-entry/</loc>
		<lastmod>2024-08-28T20:32:22+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/globalization-and-inequality/</loc>
		<lastmod>2025-04-22T00:01:35+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/gordon-t-long/</loc>
		<lastmod>2015-05-28T12:51:31+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/gps/</loc>
		<lastmod>2024-12-21T17:49:34+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/grantor-trust/</loc>
		<lastmod>2021-11-09T00:41:41+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/green-card/</loc>
		<lastmod>2025-11-21T01:44:01+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/green-card-abandoment/</loc>
		<lastmod>2016-10-22T15:54:50+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/green-card-abandonment/</loc>
		<lastmod>2023-05-31T21:10:02+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/green-card-abdonment/</loc>
		<lastmod>2018-09-10T03:46:55+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/green-card-and-u-s-citizenship/</loc>
		<lastmod>2018-09-10T02:54:08+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/green-card-deportation/</loc>
		<lastmod>2016-12-23T19:25:33+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/green-card-exit-tax/</loc>
		<lastmod>2022-02-15T03:29:23+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/green-card-expatriation/</loc>
		<lastmod>2023-05-31T21:10:02+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/green-card-fatca/</loc>
		<lastmod>2022-02-15T03:29:23+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/green-card-fbar/</loc>
		<lastmod>2016-12-23T19:25:33+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/green-card-living-outside-the-united-states/</loc>
		<lastmod>2019-01-31T14:28:50+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/green-card-taxation/</loc>
		<lastmod>2021-07-18T20:26:14+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/gwen-deegan/</loc>
		<lastmod>2020-11-23T02:22:29+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/h-r-4362/</loc>
		<lastmod>2019-09-19T10:44:49+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/h-r-4051/</loc>
		<lastmod>2025-07-31T23:01:32+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/h-r-4501/</loc>
		<lastmod>2025-08-09T12:26:27+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/h-r-5799/</loc>
		<lastmod>2022-07-14T12:25:10+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/h-r-591-defending-american-jobs-and-investment-act/</loc>
		<lastmod>2025-06-27T07:03:08+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/h-r-82/</loc>
		<lastmod>2024-12-21T17:50:17+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/hague-apostille-convention/</loc>
		<lastmod>2026-02-06T12:49:37+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/hamilton-vacant-unit-tax/</loc>
		<lastmod>2024-01-03T03:51:15+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/hank-adler/</loc>
		<lastmod>2026-02-07T01:34:52+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/heart-act/</loc>
		<lastmod>2021-07-10T09:10:40+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/helen-buggraf/</loc>
		<lastmod>2025-06-21T08:24:57+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/helen-burggraf/</loc>
		<lastmod>2026-01-04T14:35:10+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/helen-burrgraf/</loc>
		<lastmod>2018-11-29T22:49:55+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/higgins/</loc>
		<lastmod>2025-05-18T21:00:47+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/high-tax-exclusion/</loc>
		<lastmod>2020-10-21T19:38:55+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/high-tax-kick-out/</loc>
		<lastmod>2021-07-13T12:09:57+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/hire-act/</loc>
		<lastmod>2017-04-06T15:22:05+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/holding/</loc>
		<lastmod>2024-09-12T15:41:49+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/horsky/</loc>
		<lastmod>2023-04-09T19:02:15+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/how-does-the-u-s-exit-tax-work/</loc>
		<lastmod>2021-07-10T10:06:14+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/how-income-is-sourced/</loc>
		<lastmod>2025-08-16T20:49:49+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/how-to-get-a-us-social-security-number-in-canada/</loc>
		<lastmod>2021-07-18T20:19:58+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/how-to-replace-a-certificate-of-loss-of-nationality/</loc>
		<lastmod>2019-12-24T12:21:07+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/how-to-replace-a-consular-report-of-birth-abroad/</loc>
		<lastmod>2019-12-24T12:21:07+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/hr-6057/</loc>
		<lastmod>2021-11-27T12:48:59+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/humphrey-bogart/</loc>
		<lastmod>2023-10-30T17:03:00+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/hybrid-entities/</loc>
		<lastmod>2021-06-29T12:04:30+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/i-131/</loc>
		<lastmod>2017-10-09T18:44:35+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/i-407/</loc>
		<lastmod>2026-08-12T19:22:14+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/i-551/</loc>
		<lastmod>2021-07-18T20:26:14+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/ice/</loc>
		<lastmod>2026-04-19T15:43:35+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/identify-theft/</loc>
		<lastmod>2021-10-20T11:13:19+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/iga/</loc>
		<lastmod>2020-09-11T17:51:15+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/inadmissible-to-us/</loc>
		<lastmod>2019-02-07T17:29:14+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/income-in-canada/</loc>
		<lastmod>2020-09-21T20:57:12+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/income-in-us/</loc>
		<lastmod>2020-09-21T20:57:12+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/income-tax-act-canada-part-viii/</loc>
		<lastmod>2016-04-20T12:29:06+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/individuals-subject-to-u-s-taxation/</loc>
		<lastmod>2016-07-03T23:26:55+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/inflation-adjusted-fbar-penalty/</loc>
		<lastmod>2017-06-25T13:31:24+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/information-exchange/</loc>
		<lastmod>2016-04-19T03:06:32+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/ingrid-bergman/</loc>
		<lastmod>2023-10-30T17:03:00+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/inheriting-an-ira/</loc>
		<lastmod>2026-07-28T21:26:46+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/inheriting-assets-from-the-united-states/</loc>
		<lastmod>2026-07-28T21:25:30+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/inhertitance-tax/</loc>
		<lastmod>2022-12-24T21:38:27+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/inland-revenue/</loc>
		<lastmod>2014-04-18T10:45:55+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/integration/</loc>
		<lastmod>2021-06-26T16:24:18+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/internal-revenue-code-401/</loc>
		<lastmod>2016-07-18T16:32:28+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/internal-revenue-code-6038/</loc>
		<lastmod>2025-04-17T18:18:56+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/internal-revenue-code-6039g/</loc>
		<lastmod>2024-06-30T03:07:17+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/internal-revenue-code-6114/</loc>
		<lastmod>2016-07-13T13:29:45+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/internal-revenue-code-877a/</loc>
		<lastmod>2024-06-30T01:48:54+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/internal-revenue-code-901/</loc>
		<lastmod>2025-02-01T22:30:44+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/internal-revenue-code-904/</loc>
		<lastmod>2016-07-12T18:22:18+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/internal-revenue-code-911/</loc>
		<lastmod>2025-02-01T22:30:44+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/internal-revenue-code-965/</loc>
		<lastmod>2018-04-24T12:41:51+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/internal-revenue-code-sec-7345/</loc>
		<lastmod>2022-01-26T22:51:26+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/international-human-rights-law/</loc>
		<lastmod>2014-02-19T07:21:38+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/international-law/</loc>
		<lastmod>2026-01-06T22:49:56+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/international-waters/</loc>
		<lastmod>2022-01-22T00:39:24+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/internet-tax-summit/</loc>
		<lastmod>2015-09-03T01:53:12+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/inversions/</loc>
		<lastmod>2016-04-13T12:25:58+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/investment-migration/</loc>
		<lastmod>2025-02-27T18:25:38+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/investment-migration-council/</loc>
		<lastmod>2022-02-15T02:42:48+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/involuntary-citizenship-attribution/</loc>
		<lastmod>2023-03-21T09:13:59+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/ir-2019-151/</loc>
		<lastmod>2020-02-09T13:42:11+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/ira/</loc>
		<lastmod>2021-06-08T01:18:41+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/ira-beneficiary/</loc>
		<lastmod>2019-12-27T13:43:32+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/ira-in-canada/</loc>
		<lastmod>2022-02-04T23:44:22+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/iran-hostage-taking/</loc>
		<lastmod>2026-01-06T22:49:56+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/irc-s-7701a50b/</loc>
		<lastmod>2022-07-17T23:01:52+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/irc-s-877a/</loc>
		<lastmod>2021-01-03T05:43:05+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/irs-6000-seniors-deduction/</loc>
		<lastmod>2025-10-22T11:49:47+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/irs-canada/</loc>
		<lastmod>2025-10-21T02:30:14+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/irs-delinquent-information-return-procedures/</loc>
		<lastmod>2025-10-21T02:30:14+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/irs-expatriation/</loc>
		<lastmod>2019-08-11T11:57:11+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/irs-itin-number/</loc>
		<lastmod>2021-07-18T20:19:58+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/irs-medic/</loc>
		<lastmod>2026-08-12T19:22:14+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/irs-penalty/</loc>
		<lastmod>2025-08-26T20:01:00+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/irs-penalty-abatement/</loc>
		<lastmod>2021-11-09T00:45:02+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/irs-relief-for-former-citizens/</loc>
		<lastmod>2019-12-18T14:02:41+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/irs-service-expats/</loc>
		<lastmod>2025-03-21T18:57:58+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/irs-streamlined-compliance/</loc>
		<lastmod>2026-07-28T21:25:30+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/irs-taxation-of-australian-superannuation/</loc>
		<lastmod>2021-05-19T14:23:36+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/irscanada/</loc>
		<lastmod>2014-04-21T05:22:50+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/isa/</loc>
		<lastmod>2026-07-08T23:55:39+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/isaac-brock/</loc>
		<lastmod>2014-02-25T13:59:54+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/isaac-brock-society/</loc>
		<lastmod>2014-04-21T05:22:50+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/j-t-akbarali/</loc>
		<lastmod>2025-04-01T19:36:51+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/jack-lew/</loc>
		<lastmod>2014-07-18T15:21:45+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/jackie-bugnion/</loc>
		<lastmod>2025-09-05T22:08:38+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/jackson-vanik/</loc>
		<lastmod>2020-01-03T11:45:22+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/jacob-lew/</loc>
		<lastmod>2016-04-19T03:06:32+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/jacques-poitras/</loc>
		<lastmod>2026-07-19T23:57:06+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/james-dale-davidson/</loc>
		<lastmod>2020-01-03T11:45:22+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/james-gosart/</loc>
		<lastmod>2022-02-03T00:37:02+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/james-jatras/</loc>
		<lastmod>2021-10-17T12:25:40+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/janet-yellen/</loc>
		<lastmod>2021-10-17T15:54:12+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/jeffrey-p-pomerantz/</loc>
		<lastmod>2022-09-19T13:52:19+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/jeffrey-pomerantz-irs/</loc>
		<lastmod>2022-09-19T13:52:19+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/jeremy-gans/</loc>
		<lastmod>2017-08-14T13:13:59+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/jim-bennet/</loc>
		<lastmod>2022-07-06T01:37:13+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/jim-bennett/</loc>
		<lastmod>2025-03-13T15:52:28+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/jim-bopp/</loc>
		<lastmod>2021-10-17T12:25:40+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/jim-gosart/</loc>
		<lastmod>2025-04-14T01:17:08+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/jim-yaeger/</loc>
		<lastmod>2014-09-04T15:29:55+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/jim-yager/</loc>
		<lastmod>2014-07-11T00:10:06+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/jimmy-miller/</loc>
		<lastmod>2022-04-09T01:03:38+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/joe-arvay/</loc>
		<lastmod>2016-06-11T06:39:10+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/joe-biden/</loc>
		<lastmod>2021-10-17T15:54:12+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/joe-grasmick/</loc>
		<lastmod>2022-01-03T11:47:14+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/joe-taylor/</loc>
		<lastmod>2016-02-15T04:26:54+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/johan-teichroeb/</loc>
		<lastmod>2016-02-15T04:26:54+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/john-d-maiers/</loc>
		<lastmod>2020-09-11T20:27:33+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/john-p-humphrey/</loc>
		<lastmod>2025-04-01T23:33:02+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/john-rebold/</loc>
		<lastmod>2022-11-19T05:00:28+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/john-richardson/</loc>
		<lastmod>2026-08-12T19:22:14+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/john-richardson-lawyer/</loc>
		<lastmod>2026-06-01T22:55:55+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/john-richardson-george-holding/</loc>
		<lastmod>2021-07-13T12:03:44+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/jon-feere/</loc>
		<lastmod>2015-05-07T12:03:41+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/joseph-erwin/</loc>
		<lastmod>2022-11-19T05:00:28+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/judge-nadon/</loc>
		<lastmod>2014-03-25T14:55:39+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/judge-solomson/</loc>
		<lastmod>2026-01-09T22:42:33+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/just-renounce/</loc>
		<lastmod>2020-06-01T09:55:53+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/justice-gorsuch/</loc>
		<lastmod>2025-11-21T01:40:31+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/justice-mckennie/</loc>
		<lastmod>2025-04-16T16:38:52+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/justice-warren/</loc>
		<lastmod>2026-02-25T18:31:20+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/justin-trudeau/</loc>
		<lastmod>2019-10-03T21:39:42+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/k-c-irving/</loc>
		<lastmod>2026-07-19T23:57:06+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/kaley-dodds/</loc>
		<lastmod>2021-11-11T17:33:21+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/karen-alpert/</loc>
		<lastmod>2025-10-07T21:58:59+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/karine-berger/</loc>
		<lastmod>2016-03-10T11:56:43+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/kat-jennings/</loc>
		<lastmod>2021-11-13T15:53:07+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/kathleen-f-moore/</loc>
		<lastmod>2020-11-23T01:21:01+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/kazia-highton/</loc>
		<lastmod>2020-11-23T02:22:29+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/keith-redmond/</loc>
		<lastmod>2026-08-12T19:22:14+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/kentera/</loc>
		<lastmod>2022-09-20T20:04:17+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/kevin-brady/</loc>
		<lastmod>2018-11-29T13:21:03+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/kevyn-nightingale/</loc>
		<lastmod>2021-10-08T11:13:36+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/kosma-zlotowski/</loc>
		<lastmod>2023-01-29T15:15:58+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/kym-kettler/</loc>
		<lastmod>2025-04-14T01:17:08+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/l-1/</loc>
		<lastmod>2018-05-20T00:25:42+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/larissa-waters/</loc>
		<lastmod>2018-05-15T13:27:18+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/larson/</loc>
		<lastmod>2021-02-22T20:51:55+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/last-in-time-rule/</loc>
		<lastmod>2025-03-11T02:26:59+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/latife-hayson/</loc>
		<lastmod>2025-08-30T05:03:27+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/laura-saunders/</loc>
		<lastmod>2014-09-04T15:29:55+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/laura-sndyer/</loc>
		<lastmod>2021-11-13T15:53:07+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/laura-snyder/</loc>
		<lastmod>2025-10-07T21:58:59+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/laura-tippet/</loc>
		<lastmod>2021-11-11T17:33:21+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/lawful-permanent-resident/</loc>
		<lastmod>2018-09-28T12:14:41+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/lawsuits-against-fatca-and-the-gdpr/</loc>
		<lastmod>2019-12-21T12:59:34+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/lawyers-and-renuncation/</loc>
		<lastmod>2015-07-10T13:31:47+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/legal-status-of-citizen/</loc>
		<lastmod>2025-02-22T10:28:06+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/lewis-saret/</loc>
		<lastmod>2021-01-09T22:24:07+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/liam-pleven/</loc>
		<lastmod>2014-09-04T15:29:55+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/liechtenstein-stiftung/</loc>
		<lastmod>2022-11-19T05:00:28+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/little-red-fatca-book/</loc>
		<lastmod>2017-04-05T16:20:49+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/little-red-fbar-book/</loc>
		<lastmod>2022-09-29T22:05:31+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/little-red-transition-tax-book/</loc>
		<lastmod>2026-02-07T01:31:49+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/lj-eiben/</loc>
		<lastmod>2022-02-04T23:44:22+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/llc-reporting/</loc>
		<lastmod>2025-04-17T18:18:56+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/london-uk/</loc>
		<lastmod>2022-10-10T21:23:48+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/long-term-resident/</loc>
		<lastmod>2023-05-31T21:10:02+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/loss-of-property/</loc>
		<lastmod>2014-09-15T11:24:19+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/lost-canadians/</loc>
		<lastmod>2022-09-07T00:09:33+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/lucy-salyer/</loc>
		<lastmod>2025-02-09T23:13:41+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/mackenzie-v-hare/</loc>
		<lastmod>2025-04-16T16:38:52+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/malcom-roberts/</loc>
		<lastmod>2017-08-14T13:13:59+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/maloney/</loc>
		<lastmod>2022-07-14T12:25:10+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/manafort/</loc>
		<lastmod>2022-09-29T22:05:59+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/mandatory-repatriation-tax/</loc>
		<lastmod>2024-01-14T21:30:25+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/marc-zell/</loc>
		<lastmod>2024-04-20T13:09:03+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/mark-andrews/</loc>
		<lastmod>2020-04-25T23:18:05+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/mark-crawford/</loc>
		<lastmod>2021-10-17T12:25:40+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/mark-meadows/</loc>
		<lastmod>2021-10-17T12:25:40+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/mark-zell/</loc>
		<lastmod>2021-10-17T12:25:40+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/married-filing-jointly/</loc>
		<lastmod>2020-04-29T11:02:52+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/married-filing-separately/</loc>
		<lastmod>2019-04-20T04:06:03+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/marvin-van-horn/</loc>
		<lastmod>2014-06-18T10:33:31+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/matthew-and-katherine-kaess-christensen-v-united-states/</loc>
		<lastmod>2024-01-08T03:48:12+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/max-reed/</loc>
		<lastmod>2020-09-13T01:21:34+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/mcbride/</loc>
		<lastmod>2022-09-20T20:12:45+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/mcgill/</loc>
		<lastmod>2025-09-13T21:48:56+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/mcgill-law-school/</loc>
		<lastmod>2014-06-20T20:46:13+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/mcgill-university/</loc>
		<lastmod>2014-02-19T23:40:21+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/md-wealth-management/</loc>
		<lastmod>2014-10-22T03:02:52+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/meng-wanzhou/</loc>
		<lastmod>2025-08-13T21:18:18+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/met-the-requirements-of-this-title-for-the-5-preceding-taxable-years/</loc>
		<lastmod>2016-02-29T15:03:15+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/mexican-citizenship/</loc>
		<lastmod>2022-06-25T19:53:40+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/micael-pereira/</loc>
		<lastmod>2021-11-11T17:33:21+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/michael-deblis/</loc>
		<lastmod>2022-09-20T20:04:17+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/michael-kirsch/</loc>
		<lastmod>2021-11-13T15:02:52+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/michael-lynch/</loc>
		<lastmod>2025-08-13T21:18:18+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/michael-miller/</loc>
		<lastmod>2022-09-20T20:04:17+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/michael-moore/</loc>
		<lastmod>2021-01-14T00:07:40+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/mitch-albom/</loc>
		<lastmod>2024-01-14T21:33:41+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/money-laundering/</loc>
		<lastmod>2021-01-16T21:50:17+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/monte-silver/</loc>
		<lastmod>2024-04-20T13:09:03+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/moore/</loc>
		<lastmod>2026-02-07T01:34:52+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/moore-v-united-states/</loc>
		<lastmod>2023-12-06T16:46:08+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/morales/</loc>
		<lastmod>2017-06-19T14:27:16+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/morales-santana/</loc>
		<lastmod>2017-06-19T14:27:16+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/move-to-canada/</loc>
		<lastmod>2026-08-15T18:06:21+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/moving-from-america/</loc>
		<lastmod>2015-06-22T13:50:34+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/moving-to-america/</loc>
		<lastmod>2015-06-22T13:50:34+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/mrt/</loc>
		<lastmod>2024-01-14T21:30:25+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/muhammad-ali/</loc>
		<lastmod>2016-06-05T13:17:06+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/multi-jurisdictional-families/</loc>
		<lastmod>2026-02-06T12:46:22+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/murray-rankin/</loc>
		<lastmod>2014-09-11T20:24:29+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/mutual-assistance-provision/</loc>
		<lastmod>2024-08-10T18:57:58+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/mutual-assistance-treaty/</loc>
		<lastmod>2019-01-09T12:32:23+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/mutual-fund/</loc>
		<lastmod>2014-02-21T04:11:50+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/my-latin-life/</loc>
		<lastmod>2025-10-05T21:28:30+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/mylan/</loc>
		<lastmod>2014-07-18T15:21:45+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/name-and-shame-list/</loc>
		<lastmod>2024-06-30T03:07:17+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/nancy-johnson/</loc>
		<lastmod>2015-04-08T12:19:08+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/nancy-pelosi/</loc>
		<lastmod>2021-10-17T15:54:12+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/naomi-osaka/</loc>
		<lastmod>2021-07-29T18:29:01+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/nato/</loc>
		<lastmod>2021-02-22T20:51:55+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/natural-born-citizen/</loc>
		<lastmod>2023-11-07T10:00:54+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/naturalizing-as-a-u-s-citizen/</loc>
		<lastmod>2020-01-25T19:41:31+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/net-investment-income-tax/</loc>
		<lastmod>2026-03-11T01:02:39+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/new-york-state-965/</loc>
		<lastmod>2018-04-24T12:41:51+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/new-zealand/</loc>
		<lastmod>2020-09-11T17:51:15+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/new-zealand-finance/</loc>
		<lastmod>2020-09-11T17:51:15+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/new-zealand-kiwisaver/</loc>
		<lastmod>2022-10-29T13:16:48+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/nexus/</loc>
		<lastmod>2024-08-28T20:32:22+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/niit/</loc>
		<lastmod>2026-03-11T15:22:07+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/noam-schreiber/</loc>
		<lastmod>2024-04-20T13:09:03+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/noam-schrieber/</loc>
		<lastmod>2020-12-10T17:27:27+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/non-discrimination-clause/</loc>
		<lastmod>2025-05-18T21:00:47+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/non-eligible-pension/</loc>
		<lastmod>2023-03-23T20:22:59+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/non-resident-alien/</loc>
		<lastmod>2016-07-03T23:26:55+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/non-willful-civil-fbar-penalty/</loc>
		<lastmod>2022-09-21T09:30:18+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/nonimmigrant-visa/</loc>
		<lastmod>2018-05-20T00:25:42+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/nonresident-alien/</loc>
		<lastmod>2021-06-08T01:18:41+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/nonresident-taxation/</loc>
		<lastmod>2018-03-30T11:48:21+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/nonresident-voting/</loc>
		<lastmod>2026-08-09T22:25:57+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/nonresient-aliens-and-social-security/</loc>
		<lastmod>2025-02-24T12:06:46+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/norway-departure-tax/</loc>
		<lastmod>2025-06-29T12:16:14+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/notice-2019-12436/</loc>
		<lastmod>2020-10-21T19:38:55+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/notice-2023-11/</loc>
		<lastmod>2024-11-05T14:00:35+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/notice-2024-78/</loc>
		<lastmod>2024-11-05T14:00:35+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/oath/</loc>
		<lastmod>2014-04-10T23:39:48+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/oath-of-allegiance/</loc>
		<lastmod>2014-04-10T23:39:48+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/oath-of-renunciation/</loc>
		<lastmod>2025-02-21T20:17:05+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/obama/</loc>
		<lastmod>2026-04-18T02:58:58+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/obamacare-surtax/</loc>
		<lastmod>2024-01-08T03:48:12+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/obamacare-surtax-and-foreign-tax-credit/</loc>
		<lastmod>2024-01-08T04:04:24+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/oecd/</loc>
		<lastmod>2016-04-20T14:45:44+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/oecd-model-tax-convention/</loc>
		<lastmod>2024-08-10T20:48:04+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/oecd-pillar-1/</loc>
		<lastmod>2025-06-27T07:01:43+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/oecd-pillar-2/</loc>
		<lastmod>2025-06-27T07:01:43+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/oecd-tax-residence/</loc>
		<lastmod>2017-05-21T17:28:38+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/oecd-tax-residency/</loc>
		<lastmod>2022-02-15T03:11:07+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/oece-crs/</loc>
		<lastmod>2016-04-19T03:06:32+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/offending-foreign-country/</loc>
		<lastmod>2025-06-27T07:01:43+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/offshore/</loc>
		<lastmod>2016-04-17T15:49:12+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/offshore-banking/</loc>
		<lastmod>2025-10-21T02:51:34+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/offshore-mutual-fund/</loc>
		<lastmod>2015-09-03T01:53:12+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/offshore-tax-evasion/</loc>
		<lastmod>2016-04-17T20:42:17+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/olivier-wagner/</loc>
		<lastmod>2016-07-12T18:22:18+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/omb-control-no-1506-0009-icr-reference-no-202403-1506-001-federal-register-2024-06697/</loc>
		<lastmod>2026-06-03T23:40:39+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/omer-harel/</loc>
		<lastmod>2023-02-26T03:28:29+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/opportunties-of-canadian-citizenship/</loc>
		<lastmod>2026-08-15T18:06:21+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/optional-fatca-reporting/</loc>
		<lastmod>2016-04-25T21:55:00+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/orrin-hatch/</loc>
		<lastmod>2023-07-09T19:28:27+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/ottawa-vacant-unit-tax/</loc>
		<lastmod>2024-01-03T03:51:15+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/ovdi/</loc>
		<lastmod>2025-08-26T20:01:00+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/ovdp/</loc>
		<lastmod>2026-06-01T22:55:55+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/ovdp-for-banks/</loc>
		<lastmod>2014-06-11T11:29:36+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/overseas-americans-financial-access-act/</loc>
		<lastmod>2019-09-19T10:44:49+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/panama/</loc>
		<lastmod>2016-04-13T12:25:58+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/panama-papers/</loc>
		<lastmod>2017-08-21T03:05:28+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/pandora-papers/</loc>
		<lastmod>2021-10-06T18:56:45+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/paragraph-7-article-xiii-canada-u-s-tax-treaty/</loc>
		<lastmod>2015-04-12T01:22:43+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/pardon-marijuana-possession/</loc>
		<lastmod>2022-10-09T20:46:44+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/parviz-malakouti/</loc>
		<lastmod>2025-02-09T03:59:33+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/parviz-malakouti-fitzgerald/</loc>
		<lastmod>2024-01-07T13:13:26+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/passive-foreign-investment-company/</loc>
		<lastmod>2020-09-13T01:25:56+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/passive-income/</loc>
		<lastmod>2021-06-26T16:24:18+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/passive-nffe/</loc>
		<lastmod>2016-04-20T13:12:55+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/passport-and-u-s-tax-compliance/</loc>
		<lastmod>2016-03-30T14:52:35+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/passport-revocation/</loc>
		<lastmod>2022-01-26T22:51:26+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/patricia-moon/</loc>
		<lastmod>2022-03-23T20:49:36+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/patrician-moon/</loc>
		<lastmod>2021-09-17T21:39:06+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/patrick-hoza/</loc>
		<lastmod>2020-10-15T01:16:51+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/patrick-weil/</loc>
		<lastmod>2014-09-27T10:57:36+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/paul-henreid/</loc>
		<lastmod>2023-10-30T17:03:00+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/paul-merrion/</loc>
		<lastmod>2021-09-17T21:39:06+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/paula-n-singer/</loc>
		<lastmod>2016-07-18T16:32:28+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/peggy-creveling/</loc>
		<lastmod>2022-11-16T12:07:22+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/penalty-failure-to-file-form-8833/</loc>
		<lastmod>2016-07-13T13:29:45+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/pensions/</loc>
		<lastmod>2026-06-01T22:55:55+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/per-se-corporations/</loc>
		<lastmod>2021-06-29T12:04:30+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/percy-downe/</loc>
		<lastmod>2016-04-17T15:49:12+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/perez-v-brownell/</loc>
		<lastmod>2026-02-25T18:31:20+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/permanent-establishment/</loc>
		<lastmod>2021-09-25T11:22:56+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/permanent-residene-in-the-united-states/</loc>
		<lastmod>2017-09-19T03:49:23+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/permanent-resident-mexico/</loc>
		<lastmod>2022-06-25T19:53:40+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/permanent-resident-of-canada/</loc>
		<lastmod>2018-09-29T02:02:35+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/peter-cotorceanu/</loc>
		<lastmod>2016-04-19T02:54:32+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/peter-dietsch/</loc>
		<lastmod>2016-04-13T12:25:58+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/peter-dunn/</loc>
		<lastmod>2014-02-25T13:59:54+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/peter-megoudis/</loc>
		<lastmod>2021-01-16T13:50:42+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/peti/</loc>
		<lastmod>2023-03-02T00:06:06+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/peti-committee/</loc>
		<lastmod>2023-01-29T15:15:58+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/pfic/</loc>
		<lastmod>2026-07-30T15:35:32+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/pfic-income/</loc>
		<lastmod>2020-03-26T02:59:58+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/pgwp/</loc>
		<lastmod>2024-10-30T19:16:20+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/phantom-capital-gains/</loc>
		<lastmod>2015-04-07T11:47:58+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/phantom-gains/</loc>
		<lastmod>2023-08-21T18:37:05+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/phc/</loc>
		<lastmod>2017-08-21T03:05:28+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/phil-hodgen/</loc>
		<lastmod>2014-11-27T00:38:26+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/phyllis-michaux/</loc>
		<lastmod>2024-01-21T19:22:11+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/pierre-lellouche/</loc>
		<lastmod>2016-03-10T11:56:43+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/pillar-1/</loc>
		<lastmod>2025-06-28T10:03:17+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/pillar-2/</loc>
		<lastmod>2025-06-28T10:03:17+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/pinto/</loc>
		<lastmod>2015-10-31T11:38:26+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/pleven/</loc>
		<lastmod>2014-06-18T10:33:31+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/poa/</loc>
		<lastmod>2026-02-06T12:46:22+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/pope-leo/</loc>
		<lastmod>2025-08-09T12:26:27+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/post-graduate-work-permit/</loc>
		<lastmod>2025-09-13T21:48:56+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/power-of-attorney/</loc>
		<lastmod>2026-02-06T12:46:22+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/pre-immigration-planning/</loc>
		<lastmod>2021-10-10T18:25:17+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/president-trump-ending-double-taxation-of-americans-abroad/</loc>
		<lastmod>2025-08-23T15:23:02+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/prime-minster-harper/</loc>
		<lastmod>2014-03-25T14:55:39+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/protecting-the-meaning-and-value-of-american-citizenship/</loc>
		<lastmod>2026-03-31T09:14:03+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/proving-domicile-u-s-estate-and-gift-tax/</loc>
		<lastmod>2018-05-27T22:34:31+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/proving-u-s-citizenship-at-birth/</loc>
		<lastmod>2025-01-30T22:40:06+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/purpose-of-fatca/</loc>
		<lastmod>2023-01-17T08:44:19+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/qef-election/</loc>
		<lastmod>2026-02-20T11:37:38+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/qualified-electing-fund/</loc>
		<lastmod>2026-07-30T15:35:32+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/quiet-disclosure/</loc>
		<lastmod>2017-08-21T19:22:05+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/race-across-america/</loc>
		<lastmod>2017-06-23T18:21:31+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/rachel-millios/</loc>
		<lastmod>2014-12-08T16:09:24+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/rand-paul/</loc>
		<lastmod>2017-04-06T15:22:05+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/raymond-james/</loc>
		<lastmod>2022-02-04T23:44:22+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/rbt/</loc>
		<lastmod>2021-06-06T02:17:50+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/rdsp/</loc>
		<lastmod>2023-03-29T19:37:39+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/rdtoh/</loc>
		<lastmod>2018-03-11T19:42:31+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/reasonable-cause/</loc>
		<lastmod>2024-04-22T23:49:14+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/recalcitrant/</loc>
		<lastmod>2023-01-10T15:40:36+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/received-bank-letter-asking-about-tax-residence/</loc>
		<lastmod>2019-12-28T11:58:24+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/reciprocity/</loc>
		<lastmod>2016-04-19T02:54:32+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/reed-amendment/</loc>
		<lastmod>2026-01-29T13:52:26+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/reentry-permit/</loc>
		<lastmod>2017-10-09T18:44:35+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/regret-caused-by-renunciation-of-u-s-citizenship/</loc>
		<lastmod>2024-02-17T21:43:01+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/regulatory-fix-for-citizenship-taxation/</loc>
		<lastmod>2025-10-07T21:58:59+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/regulatory-flexibiity-act/</loc>
		<lastmod>2023-06-26T18:47:46+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/regulatory-flexibility-act/</loc>
		<lastmod>2024-04-20T13:09:03+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/regulatory-flexibilty-act/</loc>
		<lastmod>2018-11-23T15:10:14+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/reichsfluchtsteuer/</loc>
		<lastmod>2025-06-29T12:16:14+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/reident-of-canada/</loc>
		<lastmod>2021-07-09T10:51:38+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/relief-procedures-for-certain-former-citizens/</loc>
		<lastmod>2026-07-28T21:25:30+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/relief-procedures-for-former-citizens/</loc>
		<lastmod>2025-10-21T02:30:14+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/relinqish-us-citizenship/</loc>
		<lastmod>2023-11-22T19:15:20+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/relinquish-u-s-citienship/</loc>
		<lastmod>2016-01-21T01:01:28+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/relinquish-u-s-citizenship/</loc>
		<lastmod>2026-06-16T20:34:53+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/relinquish-us-citizenship/</loc>
		<lastmod>2022-11-11T13:26:54+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/relinquishment-date/</loc>
		<lastmod>2015-03-04T09:53:22+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/relinquishment-fee-2350/</loc>
		<lastmod>2015-09-07T13:13:17+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/relinquishment-of-green-card/</loc>
		<lastmod>2019-01-31T14:28:50+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/relinquishuscitizenship/</loc>
		<lastmod>2020-06-16T12:41:57+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/relinqush-u-s-citizenship/</loc>
		<lastmod>2024-02-17T21:43:01+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/remittance-tax/</loc>
		<lastmod>2025-06-18T10:44:08+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/remote-work/</loc>
		<lastmod>2025-08-16T20:49:49+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/remote-worker/</loc>
		<lastmod>2025-10-05T21:28:30+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/renouce-citizenship/</loc>
		<lastmod>2014-06-18T10:33:31+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/renouce-us-citizenship/</loc>
		<lastmod>2020-02-09T13:42:11+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/renounce-citizenship/</loc>
		<lastmod>2015-04-08T09:41:05+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/renounce-permanent-resident-of-canada/</loc>
		<lastmod>2018-02-16T04:22:08+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/renounce-u-s-ciizenship/</loc>
		<lastmod>2026-08-15T18:06:21+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/renounce-u-s-citizenhip/</loc>
		<lastmod>2024-04-13T02:06:52+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/renounce-u-s-citizenship/</loc>
		<lastmod>2026-07-28T21:25:30+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/renounce-u-s-citizenship-bahamas/</loc>
		<lastmod>2016-12-26T19:45:15+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/renounce-u-s-citizenship-canada/</loc>
		<lastmod>2024-12-26T17:51:24+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/renounce-u-s-cizenship/</loc>
		<lastmod>2026-06-16T20:34:53+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/renounce-us-citizenship/</loc>
		<lastmod>2026-08-12T19:22:14+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/renounce-us-citizenship-canada/</loc>
		<lastmod>2024-12-26T17:30:43+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/renounce-us-citizenship-denaturalization/</loc>
		<lastmod>2020-02-29T02:34:21+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/renounce-vs-relinquish-u-s-citizenship/</loc>
		<lastmod>2020-08-16T21:41:01+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/rentry-permit/</loc>
		<lastmod>2020-01-25T19:41:31+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/renunciation-and-nexus-card/</loc>
		<lastmod>2024-08-28T20:26:56+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/renunciation-fee-reduction/</loc>
		<lastmod>2026-01-04T14:35:10+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/renunciation-interview/</loc>
		<lastmod>2015-07-10T13:31:47+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/renunciation-law/</loc>
		<lastmod>2021-12-31T05:53:55+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/renunciation-of-citizenship/</loc>
		<lastmod>2014-03-23T16:57:08+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/renunciaton-questionnaire/</loc>
		<lastmod>2015-11-14T03:48:20+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/reounce-u-s-citizenship/</loc>
		<lastmod>2023-11-20T21:08:38+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/rep-beyer/</loc>
		<lastmod>2023-09-16T17:27:35+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/rep-maloney/</loc>
		<lastmod>2022-06-28T18:04:35+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/rep-salazar/</loc>
		<lastmod>2022-06-28T18:04:35+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/rep-titus/</loc>
		<lastmod>2022-06-28T18:04:35+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/repatriation-tax/</loc>
		<lastmod>2026-02-07T01:31:49+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/repeal-fatca/</loc>
		<lastmod>2017-04-06T15:22:05+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/representative-holding/</loc>
		<lastmod>2021-05-30T00:12:20+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/representative-maloney/</loc>
		<lastmod>2019-09-20T08:05:53+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/republicanas-overseas/</loc>
		<lastmod>2017-09-02T11:21:12+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/republicans-overeas/</loc>
		<lastmod>2015-10-01T21:34:37+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/republicans-overseas/</loc>
		<lastmod>2025-08-23T15:23:02+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/republicans-overseas-tax/</loc>
		<lastmod>2025-08-23T15:23:02+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/republicans-overseas-territorial-tax/</loc>
		<lastmod>2021-07-10T09:29:15+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/residence-taxation/</loc>
		<lastmod>2025-02-27T18:25:38+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/residence-based-taxation/</loc>
		<lastmod>2025-02-12T22:48:51+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/residency-tie-breaker/</loc>
		<lastmod>2025-10-07T21:58:59+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/residency-based-taxation/</loc>
		<lastmod>2024-09-12T15:41:49+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/resp/</loc>
		<lastmod>2023-03-29T19:37:39+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/resp-fatca/</loc>
		<lastmod>2016-04-25T21:52:20+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/restore-u-s-citizenship/</loc>
		<lastmod>2026-06-16T20:34:53+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/retirees-abroad/</loc>
		<lastmod>2021-06-07T18:23:06+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/retroactive-tax/</loc>
		<lastmod>2023-10-30T21:09:51+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/retroactive-tax-legislation/</loc>
		<lastmod>2023-08-13T23:07:56+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/retroactive-taxation/</loc>
		<lastmod>2024-01-14T21:30:25+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/returning-resident-permit/</loc>
		<lastmod>2017-10-09T18:44:35+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/revenge-tax/</loc>
		<lastmod>2025-06-27T07:10:45+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/revenue-act-1921/</loc>
		<lastmod>2022-07-01T16:53:39+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/revenue-rule/</loc>
		<lastmod>2020-10-21T19:33:35+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/revenue-ruling-26-10/</loc>
		<lastmod>2026-02-20T11:37:38+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/revoke-citizenship/</loc>
		<lastmod>2014-02-07T13:19:57+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/rick-adams/</loc>
		<lastmod>2021-10-17T12:25:40+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/right-of-expatriation/</loc>
		<lastmod>2026-02-25T18:31:20+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/robert-goulder/</loc>
		<lastmod>2021-01-27T11:15:52+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/robert-t-kudire/</loc>
		<lastmod>2025-04-22T00:01:35+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/robert-turner/</loc>
		<lastmod>2015-04-08T12:19:08+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/roger-ver/</loc>
		<lastmod>2025-02-09T23:13:41+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/roland-crim/</loc>
		<lastmod>2020-10-07T23:07:13+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/ron-wyden/</loc>
		<lastmod>2021-10-17T15:54:12+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/ron-wynden/</loc>
		<lastmod>2023-07-09T19:28:27+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/ronald-aries/</loc>
		<lastmod>2026-08-02T14:39:12+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/ronan-mccrea/</loc>
		<lastmod>2026-08-09T22:25:57+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/rosenbloom/</loc>
		<lastmod>2026-01-12T18:07:12+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/roth/</loc>
		<lastmod>2022-03-10T20:14:07+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/roth-ira/</loc>
		<lastmod>2022-04-09T01:03:38+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/roy-berg/</loc>
		<lastmod>2016-04-20T13:31:55+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/rp-26-10/</loc>
		<lastmod>2026-02-20T11:37:38+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/rrif/</loc>
		<lastmod>2015-12-05T02:55:34+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/rrif-fatca/</loc>
		<lastmod>2016-04-25T21:52:20+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/rrsp/</loc>
		<lastmod>2023-03-29T19:37:39+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/rrsp-fatca/</loc>
		<lastmod>2016-04-25T21:52:20+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/rrsp-in-usa/</loc>
		<lastmod>2022-02-04T23:44:22+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/russia-cfc/</loc>
		<lastmod>2017-08-05T23:56:58+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/russia-citizenship-reporting-law/</loc>
		<lastmod>2025-04-01T19:32:55+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/russia-currency-control-law/</loc>
		<lastmod>2024-04-13T04:15:41+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/russia-fbar/</loc>
		<lastmod>2017-08-05T23:56:58+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/russia-oecd/</loc>
		<lastmod>2017-08-05T23:56:58+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/russian-fbar/</loc>
		<lastmod>2024-04-13T04:15:41+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/russian-federal-law-no-142-fz/</loc>
		<lastmod>2025-04-01T19:32:55+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/ruth-mason/</loc>
		<lastmod>2025-08-16T20:49:49+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/ryckman-v-commissioner/</loc>
		<lastmod>2024-08-10T18:57:58+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/s/</loc>
		<lastmod>2016-02-18T05:35:19+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/s-corp-association/</loc>
		<lastmod>2018-11-29T13:21:03+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/s-corporation-association/</loc>
		<lastmod>2023-07-11T13:13:20+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/s-corporation-exemption-to-transition-tax/</loc>
		<lastmod>2023-07-11T13:13:20+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/s-1409-immigration-and-nationality-act/</loc>
		<lastmod>2017-06-19T14:27:16+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/s-2801/</loc>
		<lastmod>2023-11-20T21:08:38+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/s-301-immigration-nationality-act/</loc>
		<lastmod>2015-08-31T09:52:01+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/s-7701a5-internal-revenue-code/</loc>
		<lastmod>2015-09-06T13:08:39+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/s-7701a50/</loc>
		<lastmod>2015-03-04T10:09:55+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/s-7701n/</loc>
		<lastmod>2015-03-04T10:09:55+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/s-8-canada-citizenship-act/</loc>
		<lastmod>2021-01-02T23:49:15+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/s-877/</loc>
		<lastmod>2015-04-03T00:44:18+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/s-877a/</loc>
		<lastmod>2025-10-21T02:28:28+00:00</lastmod>
	</url>
	<url>
		<loc>http://citizenshipsolutions.ca/tag/s-877a-exit-tax/</loc>
		<lastmod>2023-11-07T10:00:54+00:00</lastmod>
	</url>
</urlset>
<!-- XML Sitemap generated by Yoast SEO -->