Taxation of Americans Abroad in the 21st Century- University of Toronto

What: Taxation of Americans Abroad in the 21st Century, Citizenship-Based Taxation vs. Residence-Based Taxation
When: Friday, May 2, 2014 8:30AM-4:00PM
Where: University of Toronto – St. Michael’s College, Toronto, Canada

ACA Global Foundation launches its educational program with a forum/debate between Professor Michael S. Kirsch and Dr. Bernard Schneider, two distinguished academic tax specialists, on Citizenship-based taxation vs Residence-based taxation, followed by practical observations on the impact of current law on Americans resident abroad, presented by tax experts, investment advisors, businessmen and citizens abroad.


Welcome: Marylouise Serrato, American Citizens Abroad, Inc., Executive Director
Academic Host: Dr. Stephen J. Kish
, Professor of Psychiatry and Pharmacology, Institute of Medical Science, University of Toronto
Moderator: John Richardson, Toronto lawyer, Citizenship Solutions

Keynote Speakers

Prof. Michael S. Kirsch, Professor of Law, Notre Dame Law School
Dr. Bernard Schneider, Teaching Fellow, Centre for Commercial Law Studies, Queen Mary University of London School of Law
Phil D.W. Hodgen, International Tax Attorney, Hodgen Law Group PC, Pasadena, CA
David Kuenzi, Certified Financial Planner,® Founder, Thun Financial Advisors, Madison, WI
Charles W. Cullen III, Certified Financial Planner, ® RBC Dominion Securities, Inc., Halifax, NS
Neil Sinclair, Chapter Chair, Amcham Canada – Ontario Region
Closing comments: Jackie Bugnion, American Citizens Abroad, Inc., Director of Tax Team

For further event details, please click here.


  1. Are you going to be hanging around for cocktails or drinks the night before or after?

  2. John Griffin says:

    Is there streaming access for audio and/or video?

    • I do not know whether there is streaming video/audio. I believe that ACA plans to put the sessions on YouTube afterwards. Don’t quote me on that, though.

  3. Lucy Curiel says:

    Hello, I attended one of your classes and you mentioned that you welcome questions so here is one :)
    We have a client that was hit with a 10,000 penalty for not filing the 5472 with their corporate tax returns. Is there any way out of this $10,000 penalty?

    • Phil Hodgen says:

      The two possibilities would be to ask for relief based on reasonable cause and excusable neglect, or use the “first time abate” penalty relief.