Tag Archives: Alliance For Defence Of Canadian Sovereignty

Federal Court Of Appeal Upholds Trial Decision Ruling Canada/US FATCA IGA Is Constitutional

Circa 2014

In June of 2014 the plaintiffs in the ADCS (“Alliance For The Defence Of Canadian Sovereignty”) lawsuit launched their legal challenge to the constitutionality of the Canada US FATCA IGA. The proceedings have gone through a Federal Court hearing in 2015, a second Federal Court hearing in 2019 and the Federal Court Of Appeal hearing in 2022. It has been a “long haul” and the plaintiffs (Ginny, Gwen and Kazia) – true unsung heroes in life – deserve the thanks of all Canadians.

On September 21, 2022 the Federal Court of Appeal dismissed the appeal from the trial decision (which ruled against the plaintiffs).

In other words, the US FATCA law continues to be endorsed by the Canadian courts as being the law of Canada too.

Every human being is a minority somewhere. US citizens living outside the United States are a minority wherever they live. Furthermore, because of FATCA (the tool to enforce citizenship taxation) they will ALWAYS have fewer rights than others in their country of residence. What is astounding is that the United States is ensuring that it’s own citizens are subject to discrimination! Such are the effects of citizenship taxation.

The advancement and protection of the rights of minority groups is always a marathon and not a sprint. It requires the relentless dedication to the goal of achieving justice. At this moment I would like to recognize and thank Patricia Moon, Carol Tapanila and Stephen Kish for their tremendous efforts, personal sacrifices and focus on this cause.

It’s also important and appropriate to recognize the support of the hundreds of anonymous people who contributed financially (in some cases their pension payments) and in other cases their encouragement that this legal challenge was necessary.

The next decision is whether to seek leave to appeal to the Supreme Court Of Canada.

I will write more about this in the next few days. What follows is a copy of the decision.

A-370-19_20220921_R_E_O_OTT_20220921132516

Those wishing to better understand the history, purpose and progression of this lawsuit might go here:

https://adcsovereignty.wordpress.com/the-summary-trial-book-of-posts/

John Richardson Follow me on Twitter @Expatriationlaw

@ADCSovereignty #FATCA Appeal – March 30, 2022 – Reporting On The Hearing In Twitter Time

As reported by American Expat Finance and the Isaac Brock Society, the ADCS-ADSC.ca FATCA appeal was heard on March 30, 2022.

As I watched the hearing I tweeted my thoughts. Win, lose or draw the goal is to get the case before the Supreme Court of Canada. Therefore, today’s appeal should be seen as an important step down that road.

I suggest that you:

1. Read this summary of the ADCS FATCA lawsuit to understand the context

2. Read this article from a Canadian law firm which references the FATCA lawsuit

3. Read the article at American Expat Finance

4. Click on the link below to see my thoughts and observations as the hearing unfolded.

https://threadreaderapp.com/thread/1509210940167892997?refresh=1648676869

In addition, a bit more history on this lawsuit …

John Richardson – Follow me on Twitter @Expatriatonlaw