Tag Archives: Gwen Deegan

#FATCA Trial to take place in January 2019. Plaintiff’s Memorandum of Fact and Law in @ADCSovereignty FATCA Lawsuit Filed

Happy Thanksgiving!

As we move into Thanksgiving Weekend, I am pleased to report that the we have reached an important milestone in the ADCS FATCA lawsuit. As you know, ADCS is suing the Government of Canada for enacting a foreign law – the US Foreign Account Tax Compliance Act (“FATCA“) – on Canadian soil. By so doing Canada violated numerous rights found in the Canadian Charter of Rights and Freedoms.  These are Charter rights guaranteed to all Canadians, regardless of where they happened to have been born.

Please take the time to read this important document – the Memorandum of Law – prepared by our lawyers.


We expect the hearing to take place in Vancouver in January of 2019.

The history of our FATCA lawsuit to date

The Government of Canada signed a FATCA IGA with the United States in February of 2014. FATCA became operational in Canada on July 1, 2014. Our lawsuit was also launched in 2014.

1. This video which explains the background leading leading up to Canada’s signing the FATCA IGA

2. See the  FATCA – @ADCSovereignty Book of Posts that I have written which describes the background to and evolution of the lawsuit.
Thanks to all of you have made this possible!

Our FATCA lawsuit would never have been possible without each of  you. I would like to specifically recognize …

– the generosity of our numerous donors. Incredibly, this has been possible through the donations of ordinary Canadians who have given what they can. Although the amounts donated have been significant to the individual donors, we have not had a single “deep pockets” or Corporate Donor. Thank you again!

– the witnesses and the people who have contributed countless hours of their valuable time

– our plaintiffs: Gwen and Kazia – it takes tremendous courage and conviction to volunteer your name and circumstances to a lawsuit of this type

– our lawyers who have been with us since the beginning

On behalf of the Board of the Alliance For The Defence of Canadian Sovereignty I wish you the best.

John Richardson – Follow me on Twitter @Expatriationlaw

Part 27: What God Hath Wrought – The #FATCA Inquisition (Review, Identify and Report on “U.S. Persons”) – The @ADCSovereignty lawsuit #lawstudents edition


OVDI Refund: On the one hand #Americansabroad should "beware" and on the other hand they should "be aware"

It’s been a week of “ups and downs”. As you know, the Republicans Overseas lawsuit was NOT successful in obtaining an injunction. The Alliance For Canadian Sovereignty was NOT successful in obtaining their own injunction in the Canadian lawsuit. The rulings in both lawsuits included judicial observations, and were supported by affidavits, that are likely to be helpful as these lawsuits continue. These “observations” are good news.
But, on the “coming into U.S. tax compliance front” I bring you some additional good and interesting news.
I am happy to report (with the permission of the taxpayer, although the specifics of the information continue to be privileged) that:
A U.S. citizen abroad, who had NOT been filing U.S. taxes and who entered the Offshore Voluntary Disclosure Program (“OVDI”) in August 2011 (do  you remember that month?), has just received a full refund for the amount of the penalties that she paid under “OVDI” (well in excess of $100,000). The payment of the “in lieu of” penalty” was made with the initial “OVDI” submission in 2011. She did not receive a refund of the taxes and interest (which were very minor amounts)  or her legal and accounting fees (approximately $50,000).
After entering “OVDI” in 2011, filing eight years of back tax returns,  and paying an “in lieu of” penalty of approximately $120,000, she transitioned into “Streamlined” (which first became available in 2012). The bottom line is that she received a refund of all penalties paid under “OVDI”.
My point in writing this post is to illustrate that “compliance issues” can have better and worse outcomes. (Obviously the outcome depends on the “facts and circumstances” of one’s specific situation.) Given that this taxpayer, “voluntarily” (on the advice of lawyers) entered “OVDI”, this strikes me as an extremely good outcome. Furthermore, this outcome could not have been anticipated at the point of entering “OVDI” in 2011. Therefore, it’s important to understand that the resolution to compliance (or non-compliance) issues is always in a state of evolution.
Note that in 2012, the “OVDI” program was renamed “OVDP” (which continues to exist).
This story suggest that:
On the one hand, you should BEWARE, but
On the other hand, you should BE AWARE.
Finally …
The current “OVDP” program is suitable ONLY for those who have been committed “willful” tax and compliance omissions. You should NOT enter “OVDP” without being advised by at least three lawyers (who don’t know each other).
John Richardson

Aug. 4,5/15 – #CdnFATCATrial – "Tweet by Tweet" account of the live courtroom proceeding

The role of social media

Yes, the Library of Congress archives Tweets.

An element of our mission at the Library of Congress is to collect the story of America and to acquire collections that will have research value. So when the Library had the opportunity to acquire an archive from the popular social media service Twitter, we decided this was a collection that should be here. …
Twitter is a new kind of collection for the Library of Congress but an important one to its mission. As society turns to social media as a primary method of communication and creative expression, social media is supplementing, and in some cases supplanting, letters, journals, serial publications and other sources routinely collected by research libraries.

The FATCA Canada lawsuit – A Twitter Report
On August 4 and 5, 2015 the first lawsuit against a Government for signing a FATCA IGA with the United States. The defendant was the Government of Canada. The tragedy is that Canada was the country that had the best chance to be the “FATCA Terminator”. Instead Canada became a “FATCA Enabler”. Those who were live observers of the trial “tweeted” their thoughts to those who could not attend. The live tweets appeared as comments at the Isaac Brock Society. The comments were then made into individual tweets.
Here are the tweets describing this historical event.

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