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DOMA

Canada Us Tax estate taxes personal taxes

Against DOMA: Same-sex couples to be treated as married for US Federal Tax & other benefits

September 5, 2013

IRS Guidance in regards to DOMA Ruling On June 26, 2013 the U.S. Supreme Court struck down Section 3 of the Federal Defense of Marriage Act (DOMA) as unconstitutional. AG LLP’s crossborder tax specialists wrote a summary of the potential implications of such a ruling back in July (click here for article). The U.S. Treasury...

Canada Us Tax estate taxes personal taxes

DOMA US Tax Implications for Same-Sex and Common-Law Canadian Residents with US Tax Filing Obligations

July 26, 2013

On June 26, 2013, the US Supreme Court ruled Section 3 of the Federal Defense of Marriage Act (DOMA) was unconstitutional as it violates the equal protection clause of the Fifth Amendment of the US Constitution as applied to persons of the same-sex who reside in states (and Countries or Provinces?) that recognize same-sex (or...