Category Archives: ADCS FATCA Lawsuit

Could The November 3, 2020 US Election Be Decided By Canadian Residents With US/CDN Dual Citizenship?

Introduction

A recent opinion piece published at CBC included:

I have been walking around these days asking myself with only half a smile whether there is some morphed version of the Canadian national anthem which declares: “True expatriate love in all thy sons and daughters command.”

I am doing this because I have been regularly experiencing what you might call expatriate shaming.

There’s been a push — no, make that a shove — to recruit Americans living in Canada who are eligible to vote in the Nov. 3 presidential election to become part of the electoral process. Knowing I was born in the U.S., my friends, neighbours and relatives will ask with a semi-desperate twinge in their voices: “Have you registered to vote in the U.S. election?” And when I say I am registered but I do not plan to vote, they get very angry.

Given what has been going on under President Donald Trump, they exclaim, how can I even think about not making a difference by casting a presidential ballot? (By the way, no one assumes that an expat could possibly vote for Trump, which is interesting.)

https://www.cbc.ca/news/opinion/opinion-expats-canada-presidential-election-vote-1.5750417

The VoteFromAbroad.org Push To Get “US Citizens” (Whoever They May Be) Living In Canada To Vote

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Ongoing Updates: Compilation of legal challenges against FATCA And The CRS

The automatic exchange of information under FATCA and the CRS have defined tax administration in the 21st Century. At the risk of over generalization:

FATCA: The United States requests information about individuals (that include the tax residents) of the IGA partner country be sent to the United States. In other words: information is transferred from a country where people do live to a country where they don’t live.

CRS: Countries request information from a country where the individual is NOT tax resident to the country where they are tax resident.

Collectively, FATCA and CRS are referred to as AEOI. There have been and continue to be challenges to both CRS and FATCA. These challenges have arisen in different countries and are based on FATCA and CRS violating the laws/constitutions of those countries.

A list of these challenges includes:

FATCA Related Challenges

1. The Republicans Overseas FATCA Legal Action Lawsuit

Basis of lawsuit: Primarily based on the claim that FATCA violates various U.S. constitutional provisions (including 4th Amendment – unreasonable search and seizure).

Status: Dismissed in the U.S.Courts because the plaintiffs lacked standing. None of the issues were ever argued on the merits.

Twitter: @FATCALawuit

2. FATCA Canada – Alliance For The Canadian Sovereignty FATCA lawsuit

Basis of lawsuit: This is a lawsuit in the Federal Court of Canada against the Government of Canada alleging that the FATCA IGAs violates Sections 8, 7 and 15 of the Canadian Charter of Rights and Freedoms. It also includes the claim that the FATCA IGA cannot be justified under the provisions of the Canada U.S. Tax Treaty.

Status: The plaintiffs lost at trial in the Federal Court. The decision is being appealed to the Federal Court of Appeal.

Twitter: @ADCSovereignty

3. Association of French Accidental Americans

Basis of lawsuit: The plaintiffs argued that FATCA infringes the privacy rights of Accidental Americans and the the FATCA IGA could not be sustained because of a lack of U.S. reciprocity. Note that this case introduces the notion of “privacy rights” directly into the argument.

Status: Lost

Twitter: @USAccidental

4. Jenny’s Crowd Funded U.K. FATCA lawsuit

Basis of lawsuit: The U.S., Canadian and French lawsuits were primarily based on violations of entrenched constitutional rights. This U.K. based lawsuit is based on the claim that because the FATCA demands are disproportionate that FATCA conflicts with the (relatively) new GDPR. The GDPR has given the U.K. plaintiffs an avenue of attack that has not been available in the U.S. or Canadian FATCA lawsuits.

Status: In the process of being funded.

Twitter: @CrossBriton