U.S.-Canadian Tax and Estate Planning for Cross-Border Clients

Date: Wednesday, March 1, 2017

Time: 1:00pm-2:30pm EST -- or -- 10:00am-11:30am PST

Webinar Description: Reconciling U.S. and Canadian Law on Trusts, Deemed Dispositions on Death, Situs Wills, and Wealth Transfers

A live 90-minute CLE/CPE webinar with interactive Q&A

This CLE/CPE webinar hosted by Strafford will provide estate planners with a comprehensive guide to estate planning tax challenges and opportunities for clients who have tax presence in both the United States and Canada. The panel will discuss the U.S. tax law and treaty provisions that govern tax and fiduciary rules in both Canada and the United States. The webinar will focus on the U.S. tax and other consequences for Canadian clients with U.S. tax presence and U.S. taxpayers with Canadian-based pension and other assets.


The lengthy Canada-U.S. border, and the extensive ties between the two countries, provides a significant amount of economic migration for citizens of both countries. Many U.S. citizens and permanent residents have property interests in Canada and vice-versa. Estate planning counsel and advisers must be able to identify the tax and wealth transfer planning rules and opportunities specific to U.S. and Canadian citizens with assets and presence in both countries.

The differences between U.S. and Canadian estate and wealth transfer rules present several key challenges. Canada does not impose an estate tax. However, Canadian law provides for a “deemed disposition” of all capital assets on the death of a taxpayer. This disposition triggers tax on all unrecognized gains and losses of Canadian-sourced assets.

While the U.S.-Canada tax treaty allows for reciprocal credits for U.S. estate tax and Canadian taxes, estate planners must be able to reconcile the differences between the two countries’ tax regimes and proactively plan to minimize the tax impact of wealth transfers. This means having a thorough grasp of treaty provisions, identifying whether a client needs separate estate documents specific to each country, and recognizing the U.S. and foreign income and estate and gift tax implications of wealth planning transactions.

Listen as our experienced panel provides guidance on how to plan the estates of clients with U.S. and Canadian tax presence, including interests in business entities, real estate and financial accounts. The panel will cover the legal and tax considerations when planning for the disposition of each type of asset.

Register for this webinar today!


  1. U.S. estate tax regime
  2. Canadian “deemed disposition” rules
  3. Tax treaty credit provisions
  4. U.S. and Canadian tax treatment of trusts
  5. Filing and Reporting deadlines and timelines to consider


The panel will review these and other key issues:

  • When is it appropriate for clients to have separate estate plan documents specific to the U.S. and Canada?
  • How does the “deemed disposition” rule work to create a recognition event upon death or transfer of assets deemed to be Canadian-sourced?
  • What are the tax treaty provisions to ameliorate dual taxation issues in estates and post-mortem tax events?
  • How to avoid inadvertent gift tax triggering events on spousal transfers.
  • Options for transferring estate assets outside of an estate in Canada.

Learning Objectives

After completing this course, you will be able to:

  • Distinguish between U.S. estate tax rules and Canadian deemed distribution rules on the death of taxpayer
  • Identify what U.S. assets are included in the gross estate of a Canadian citizen subject to U.S. estate tax regime
  • Discern which U.S. trusts for Canadian citizens residing in the United States provide the most beneficial income tax treatment
  • Determine circumstances under which a cross-border taxpayer should have a situs will

Register for this webinar today!


Grant Gilmour, International Tax Partner
Gilmour Group CPAs, Vancouver, B.C.

Mr. Gilmour is a corporate tax advisor. His practice focuses on corporate clients in manufacturing and distribution industries that sell products internationally. He has a vast knowledge of tax planning, international tax issues and scientific research and development tax credits.

C. Edward Kennedy, Jr., CPA, JD
Brady Ware & Company, Atlanta

Mr. Kennedy has more than 34 years of experience dealing with a variety of international tax matters, specializing in tax consulting services to a wide variety of clients ranging from closely held companies to multi-national businesses. His expertise includes domestic and foreign income and social security tax planning, tax compliance for individuals and corporations, tax treatment of incentive compensation plans, international assignment program administration, and international assignment policy design. Prior to joining the firm, he served as KPMG LLP’s US firm lead for international social security matters.

Susan J. Merritt, Senior Fiduciary Officer
Northern Trust, Newport Beach, Calif.

As the Senior Fiduciary Officer for the Orange County region, Ms. Merritt is responsible for overseeing all aspects of the region’s fiduciary practice. This includes oversight of all trust relationships for the region, responsibility for, and mitigation of fiduciary risk, review of all new trust business and oversight of all court related matters including administrative petitions and fiduciary litigation. In addition, she works with select Wealth Management clients and their advisors to coordinate and develop integrated tax and estate plans, and goals based wealth management strategies.

Register for this webinar today!

Take Five Nonprofit Leadership Conference

Thanks for attending! We look forward to seeing you at the 2017 conference!

Brady Ware’s annual Take Five Nonprofit Leadership Conference welcomed 38 organizations from Ohio and Indiana at its 2016 conference to an inspiring keynote, hands-on breakout sessions, a discussion panel with nonprofit peers, and networking opportunities.

Keynote Presentation

Our Keynote Speaker was Bill Stanczykiewicz, who delivered his keynote Fundraising with Confidence: No Apologies.

Breakout Sessions

2016 Breakout Sessions covered Strategic Planning for Smaller Organizations and Leadership Succession Planning: Don’t Wait!

Panelists included:

  • Amber Willeford, President of United Way of Whitewater Valley
  • Matthew Owen, Executive Director of Preble County Chamber of Commerce
  • Sarah Williams, Executive Director of Hannah’s Treasure Chest
  • Dale Brunner, President and CEO of YMCA of Greater Dayton

We hope you’ll join us again in 2017 for the next Take Five Nonprofit Leadership Conference!


Contact Kara Hamilton at marketing@bradyware.com or 937-913-2543.



Brady Ware Dealership Conference

Thank you for attending the 2016 Dealership Conference!

Our complimentary dealership conferences are a fast-paced, dealer-issue focused morning. This year’s keynote speaker was Jim Ziegler, the AlphaDawg of the Retail Automotive World.

DS ConfTopic I
Jim Ziegler:
20 Things I Would Change About Your Dealership

Topic II
Jim Ziegler:
The Shape of Things to Come

Additional Topics

Captive Insurance – Customized Risk Management That Makes Good Sense – presented by Brad Stammler of Smith & Leavitt Insurance Services

The True Cost of Google Analytics – presented by Steve White, CEO of Clarivoy

Free web analytics tools, like Google Analytics deliver a substantial amount of information yet lack the substance to actually help optimize media campaigns because the information delivered is not based upon actual offline sales data. Google Analytics give you insights in a vacuum because you are only looking at online conversion activities. This session will detail the information you can and can’t get from Google Analytics. It will also demonstrate how some of our clients have been able to take advantage of the free information Google Analytics provides while broadening the perspective of their analytics to include the influence of online and offline channels prior to that last click.


Is my dealership S.A.F.E.? – presented by Thomas G. Wolf, CPA, Brady Ware

Our Dealership fraud and risk management experts have helped numerous dealers uncover the full extent of employee and outside fraud after the fact. But we much prefer to install systems and improve existing controls to deter and prevent fraud before it starts. To that end, we are presenting a series of structured risk management tools that address the key components of the dealership financial environment. We call this system SAFE, or Secure Automotive Financial Environment because that’s what we want you to have.


View videos from the conference here:



Contact Kara Hamilton at 937-913-2543 or marketing@bradyware.com with any questions.

Women’s Leadership Conference

Thank you for attending the 2016 Women’s Leadership Conference!


Brady Ware’s Annual Women’s Leadership Conference welcomed hundreds of female professionals and entrepreneurs from across the state of Ohio to a day of exclusive speakers, breakout sessions, and networking opportunities.

Speakers included: Lynn Elliott, Dilara Casey, Amy Franko, Anthony Schlegel, Sharon DeLay, Betty Collins, Denise Gilliam, Eileen Jenkins, Jan Rodenfels, and Guy Worley.

Our Keynote Speaker was Marion Luna Brem, whose inspirational story of surviving cancer, divorce, and unemployment, to become the President and CEO of her own auto dealership was featured in national media and the Oprah Winfrey Show.

Proceeds from this year’s conference benefited the Women’s Small Business Accelerator.

Thanks for Attending!

Time: 7:30am – 1:30pm

Location: Nationwide Hotel & Conference Center
100 Green Meadows Drive South
Lewis Center, OH 43035

Questions? Contact Kara Hamilton at marketing@bradyware.com or 937-913-2543.

Take Five Nonprofit Leadership Conference 2015

Date: Monday, October 19, 2015

Why should you attend? To learn how to engage the largest generation in US history as activists, employees, and donors.

Who Should Attend: Executive Directors, Nonprofit Leaders, Board Members

Keynote Speaker

Derrick Feldmann
Creator and Lead Researcher, Millennial Impact Project


Cause for Change: The Why and How of Nonprofit Millennial Engagement


Retirement Plan Conference 2015

Date: The Retirement Plan Conference has been cancelled.

Please contact Patty Ioas at 937-913-2512 if you would like more information about how to prepare for an employee benefit plan audit.

Time: Cancelled

Are you at risk for an ERISA violation?

Webinar Description: Join Clint Carter and Paul Tambe for an in-depth discussion of the enforcement of ERISA compliance and what you can do to be audit ready.

Why should you attend? ERISA enforcement is on the rise: Get audit ready
Learn the who, what, and when of Summary Plan Descriptions and Summaries of Material Modification
Find out who is responsible for ERISA compliance: It’s not your insurer

Who Should Attend: Human Resource professionals
Anyone with fiduciary responsibility for employee benefits plans
Anyone who is responsible for DOL compliance

ERISA Compliance Webinar Materials

Know Your Fiduciary Obligations as a Retirement Plan Sponsor

Webinar Description: Join Patty Ioas and Tim Brown for an indepth discussion of how to protect yourself as a plan fiduciary, as they highlight your fiduciary responsibilities to the plan and plan participants, as well as discuss best practices to ensure plan compliance.

Who Should Attend: 401(k) Plan Trustees, Benefit Plan Administrators, Benefit Plan Consultants, Business Owners, COOs, CEOs, and anyone interested in learning how to protect their retirement plan!

How Much Is Your Business Worth?

Webinar Description: Join Clifford M. Bishop and Michael A. Booth as they discuss current trends in the Mergers & Acquisition markets including valuations and the key drivers in determining the value of a business.

Who Should Attend: CEOs, COOs, CFOs, Business Owners

What Every 401(k) Plan Sponsor Should Know About Their Plan

Webinar Description: Join Patty Ioas and Tim Brown for an indepth discussion of the more stringent guidelines regarding increased fiduciary responsibility of 401(k) plan trustees and the new fee disclosure regulations.

Who Should Attend: 401(k) Plan Trustees, Benefit Plan Administrators, Benefit Plan Consultants, Business Owners, COOs, CEOs, and anyone interested in learning how to protect their retirement plan!

What do the Impending Changes to Estate Planning and Gifting Mean for You?

Webinar Description: Jeanie Hargrove (Brady Ware & Company) and Mike Moloney (Sebaly, Shillito & Dyer) give an informative review of the federal estate tax laws set to expire in 2012 and a discussion of solutions that could protect you.

Who Should Attend: Business owners, financial advisors, individuals with older family members, and anyone who wants to learn more about what can be done in 2012 to save transfer taxes.

Mergers & Acquisitions and Capital Markets Update

Webinar Description: Join Cliff Bishop (Brady Ware Capital) and Michael Booth (Sebaly, Shillito & Dyer) as they discuss the improving debt and equity markets and the sources of capital that are available for growing businesses.

Who Should Attend: Business Owners, CEOs and CFOs.

Business Succession Is a Process, Not a Plan

Webinar Description: Join us for the first in a series of in-depth coverage of the components needed to navigate the steps of a successful ownership transition.

Who Should Attend: Business Owners, CEOs and CFOs.

Employee Fraud: Prevention and Remedies

Webinar Description: A review of common fraud areas that occur in closely held businesses, how to prevent them and what your legal remedies are if you are a victim of fraud.

Who Should Attend: Business Owners and CFOs.

Watch Video on YouTube

Sources of Capital in Today’s Difficult Credit Environment

Webinar Description: Your bank tells you that they won't lend you any more money (or they want the money back that they have loaned to you). What do you do now? Despite a very difficult credit environment, there are other options to fund your business. Please join us for a discussion of the current state of the credit markets as well as other options for funding the capital needs of your business.

Who Should Attend: Business Owners, Controllers, and CFOs.