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Ray Adlington

Ray Adlington

Solo tax lawyer and former Canadian Bar Association President; founder of Adlington Law specializing in corporate tax planning, estate planning, and tax dispute resolution for family businesses and entrepreneurs.

Jun 16, 2026

4:47
And what are some of the things that you see with family businesses that they're maybe not even aware of with
4:55
cross-border? Sometimes it's citizenship.
5:00
The U.S. famously taxes its citizens, and not every person is aware that they actually are a U.S. citizen.
5:10
So that's a fairly common one, especially for people within Canada who live here, may not necessarily be aware that one of their parents was born in the U.S., and therefore they are a birthright citizen.
5:25
and have compliance obligations in the United States.
5:30
Another sort of common example is parents not necessarily knowing where their children are living at any given point in time because you don't always have constant communication with your children, I've learned, as they've grown up.
5:47
Sometimes they, I think the term is ghost, they ghost you from time to time.

6 MINS LATER

11:25
So, you know, when you look about that worldwide and you look at residency and income, so what is the residency that causes the tax, you know, obligations or is it like not necessarily residency? How is that determined? Is it by country?

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