The article below was written by my colleague, Sébastien Desmarais , an Ottawa tax and estate practitioner, and shared with his permission . Since most countries, except the U.S., tax based on residence and not citizenship, giving up the non-U.S. citizenship will almost aways be preferable to giving up the U.S. citizenship. However, it is important for all dual citizens to get professional advice in the next year. -Chuck Dual U.S.-Canadian citizens residing in Canada may wa
