US Cross-Border Tax Blog

Published by W.L. Dueck LLP

Posts filed under ‘Same Sex Couples’


American Same Sex Couples in Canada: Tax Effects of the Recent Supreme Court Decision in Windsor v. US

On June 26, 2013, the US Supreme Court overturned Section 3 of the US Federal Defense of Marriage Act, more commonly known as “DOMA”.  The effect of this decision is that the US federal government is now required to recognize lawful same-sex marriages where the couple resides in a jurisdiction that recognizes that marriage. A same sex couple where one or both spouses are American citizens who live in Canada will now be treated like any other married couple for… Read More