US residents who are moving to Canada and have a #ROTHIRA should be aware that the ROTH has special treatment under the Canada/US Tax Treaty. But to get this treatment you are required to file an election with the Canada Revenue Agency. See treaty post … https://t.co/wM1eDO6Yuc

— John Richardson – lawyer for "U.S. persons" abroad (@ExpatriationLaw) September 26, 2021