Can US citizen apply for Canadian citizen and maintain dual citizenship?

[alphazip]

When a U.S. citizen applies for/renews a U.S. passport, the person will need to swear to the following:

"I have not, since acquiring United States citizenship/nationality, been naturalized as a citizen of a foreign state; taken an oath or made an affirmation or other formal declaration of allegiance to a foreign state..."

The correct procedure for a person who has naturalized as a Canadian citizen is to line out these statements and include "a supplementary explanatory statement under oath (or affirmation) by the applicant..." In this statement the individual would explain that he/she took Canadian citizenship with the intention of maintaining U.S. citizenship.

That part of Natan's post is certainly true. Whether anyone will take the other steps Natan suggests is up to them.

 

[Natan]

When a U.S. citizen applies for/renews a U.S. passport, the person will need to swear to the following:

"I have not, since acquiring United States citizenship/nationality, been naturalized as a citizen of a foreign state; taken an oath or made an affirmation or other formal declaration of allegiance to a foreign state..."

The correct procedure for a person who has naturalized as a Canadian citizen is to line out these statements and include "a supplementary explanatory statement under oath (or affirmation) by the applicant..." In this statement the individual would explain that he/she took Canadian citizenship with the intention of maintaining U.S. citizenship.

Such a statement might read:

"On January 1, 2017, I was naturalized as a citizen of Canada. I did take an oath or make an affirmation or other formal declaration of allegiance to Canada."

 

[alphazip]

Such a statement might read:

"On January 1, 2017, I was naturalized as a citizen of Canada. I did take an oath or make an affirmation or other formal declaration of allegiance to Canada."

And...

"In doing so, my firm intention was to maintain my status as a citizen of the United States of America."

 

[keesio]

That is precisely the point. There are no guarantees in life -- especially when dealing with governments. It is always best to be fully briefed on one's options so one can make informed decisions. And for those who find themselves outside of the usual, being told that what they're experiencing is unusual is generally of little consolation.

You can't live your life in fear because there are no guarantees. I know more than one expat American, who were not aware of their tax obligations, who were exposed to fear mongering from some accountants/lawyers who said "oh no you are a tax evader and the IRS can come after you and fine you 50K for each missing FBAR, and toss you in jail, etc." and while the vast majority of times you can amend or backfile your returns to be compliant and as long as the back taxes owed are minimal and you pay anything owed, they will not come after you, some people get scared into taking no chances with the IRS "because there are no guarantees" you know and end up getting sucked into the costly OVDP where they willingly handover ~30% of their foreign assets to the IRS to "be safe". And of course those accountants/lawyers can always pull up a handful of cases where some poor naive person got ripped apart by the IRS to make the treat real (they are indeed real cases but only a small percentage with extraordinary circumstances).

Yes there are no guarantees in life. But lets put it in moderation here. If you are in an extraordinary circumstance, they yes, be cautious. But if you fall into the group of standard cases, then just like the standard person who can get compliant with taxes by amending/backfiling their returns, be aware but do not stress about it

 

[keesio]

Right, so they didn't like his politics. ;D

Doesn't seem like Citizen Snowden's situation would apply to Mr. Khan.

Yep, Snowden is hardly the standard case.

 

[Natan]

You can't live your life in fear because there are no guarantees. I know more than one expat American, who were not aware of their tax obligations, who were exposed to fear mongering from some accountants/lawyers who said "oh no you are a tax evader and the IRS can come after you and fine you 50K for each missing FBAR, and toss you in jail, etc." and while the vast majority of times you can amend or backfile your returns to be compliant and as long as the back taxes owed are minimal and you pay anything owed, they will not come after you, some people get scared into taking no chances with the IRS "because there are no guarantees" you know and end up getting sucked into the costly OVDP where they willingly handover ~30% of their foreign assets to the IRS to "be safe". And of course those accountants/lawyers can always pull up a handful of cases where some poor naive person got ripped apart by the IRS to make the treat real (they are indeed real cases but only a small percentage with extraordinary circumstances).

Yes there are no guarantees in life. But lets put it in moderation here. If you are in an extraordinary circumstance, they yes, be cautious. But if you fall into the group of standard cases, then just like the standard person who can get compliant with taxes by amending/backfiling their returns, be aware but do not stress about it

Suggesting that an American naturalizing as a Canadian citizen renew their U.S. passport, or register as an absentee voter in the U.S., shortly after taking the oath of citizenship, as a way to establish their intent to maintain U.S. citizenship, is hardly immoderate. Suggesting that an American dual citizen not enter the U.S. using a foreign travel document, nor apply for a U.S. visa, is not fear mongering. These are common sense suggestions and the acts of reasonable Americans -- to suggest otherwise is pure hyperbole.

Nowhere have I suggested that U.S. Tax Persons enter the OVDP program, nor have I, in any way, scare mongered regarding U.S. taxes. That being said, it is hard for me to believe that holders of U.S. passports can have been ignorant of their obligation to file U.S. tax returns -- the obligation is stated right on the passport, as are warnings that committing certain acts may result in a loss of U.S. citizenship.

 

[keesio]

Suggesting that an American naturalizing as a Canadian citizen renew their U.S. passport, or register as an absentee voter in the U.S., shortly after taking the oath of citizenship, as a way to establish their intent to maintain U.S. citizenship, is hardly immoderate. Suggesting that an American dual citizen not enter the U.S. using a foreign travel document, nor apply for a U.S. visa, is not fear mongering. These are common sense suggestions and the acts of reasonable Americans -- to suggest otherwise is pure hyperbole.

your responses have, more than anyone, been the most alarmist regarding the risks of losing US citizenship. Look at your past post history regarding this topic. Majority of people say outside of extreme circumstances, it is fine. You like to counterpoint that there is indeed a non trivial risk involved and cite your own personal experiences. It causes needless anxiety for those people seeking information. Many many Americans have entered the US using a different passport. The penalties have ranged from a verbal warning to a restricted visa (length of duration reduced) to outright denial of entry (in extreme cases). BUt losing citizenship? While on this topic, I renewed by NEXUS card a few months ago. When talking to the CBP official, he recommended that I always use my US passport when entering the USA. I asked what can happen if I don't. He said that it can cause all sorts of delays and in some cases outright refusal of entry. I asked about losing citizenship because of that and he looked at me strangely and said you'd have to do a heck of a lot more than use the wrong passport for that to happen.

That being said, it is hard for me to believe that holders of U.S. passports can have been ignorant of their obligation to file U.S. tax returns -- the obligation is stated right on the passport, as are warnings that committing certain acts may result in a loss of U.S. citizenship.

You do realize that there are many many US citizens that have never stepped foot in the USA and never owned a US passport? In fact they have never in associated themselves with the USA in any way and hence never paid attention to the laws. A heck of a lot of Canadian's in fact (often born in Canada to a parent who has a US citizenship). Not having a passport does not exclude your obligations to the IRS. And even those that do have one, how many people read what is in there? It's like asking who reads the click-wrap license when installing iTunes. This forum is evidence itself that people don't carefully read thing - listen to all the stories of people not carefully reading the instructions for how to fill out the application for sponsorship, PR or citizenship. Or the people that don't read their own COPR and accidentally fail to update officials on landing that they got married or had a child (and thus can never sponsor them). Anyway, these accidental americans got to file to. And they often find out sometime when they are an adult and freak out that they are not compliant. Some of them don't care since they don't plan to ever go to the US (and still have their citizenship). Others want to be compliant and some are smart enough to do their homework and chose the streamlined option and they are good. Some get panicked over reports of people getting caught my the IRS and there are risks involved and that it is up to the discretion of the IRS to accept your streamlined option (no guarantees) and feel the only surefire 100% safe guaranteed option is OVDP.

 

[Natan]

your responses have, more than anyone, been the most alarmist regarding the risks of losing US citizenship. Look at your past post history regarding this topic.

The State Department's own website states that committing a potentially expatriating act with an intent to relinquish citizenship may result in a loss of citizenship. Pointing this out is not alarmist -- it is factual. Pointing out that certain acts conducted after one has committed a potentially expatriating act may be used as evidence of intent is not alarmist -- it is sound advice.

What recourse does one have if they have been deemed to have relinquished their citizenship? They may petition the Dept. of State for a review of their case. If that fails to produce a desired result, they may seek redress in the courts, which can take as long as 18 years to reach a Circuit Court of Appeals. It will require the retention of several lawyers to present one's case in the various venues, and can cost over US$ 250,000. These are not scare tactics, this is not alarmist, these are FACTS!

How do courts determine "intent" in this matter? They review the presented acts (deeds and words) submitted to them by the parties and determine intent to maintain citizenship based on the behaviour of a "reasonable American". Would a "reasonable American" renew their passport? Yes, they would, thus this is the behaviour of a "reasonable American" and supports an intent to maintain citizenship. Would a "reasonable American" travel to the U.S. on a foreign passport or apply for a U.S. visa? The courts have already ruled that a "reasonable American" would not behave in this way, so this sort of behaviour undermines an intent to maintain citizenship.

I have never stated that revocation of citizenship via relinquishment is likely, on the contrary, I have repeatedly stated that it is UNLIKELY, even extremely unlikely. But it has happened in the past, and it has happened to Canadian citizens in the past. Knowing these facts, and understanding the consequences of one's actions, can inform one's decisions and behaviours such, that they exercise a moment's care, when necessary, to protect their status as U.S. citizens. This is not alarmism, it is basic common sense.

It causes needless anxiety for those people seeking information.

The anxiety is not "needless" if it motivates forethought and considered actions, safeguarding one's status as a U.S. citizen. These questions are posted precisely because people want to safeguard their American citizenship. Failing to provide adequate information, for fear of making them anxious, does them a disservice.

Many many Americans have entered the US using a different passport.

And they should expect no repercussions from that action. But should the State Dept. have reason to review someone's case and discover that they started using a foreign passport to enter the U.S. after having committed a potentially expatriating act, it would be "reasonable" for the State Dept. to determine that the potentially expatriating act was committed with the intent to relinquish citizenship, as evinced by the use of a foreign passport to enter the U.S.A. after having committed said act. The courts have already established that travelling to the U.S. on a foreign passport is not the act of a "reasonable American", and if this is the only evidence they have before them, the courts are likely to find an intent to relinquish citizenship in such behaviour.

When talking to the CBP official, he recommended that I always use my US passport when entering the USA. I asked what can happen if I don't. He said that it can cause all sorts of delays and in some cases outright refusal of entry. I asked about losing citizenship because of that and he looked at me strangely and said you'd have to do a heck of a lot more than use the wrong passport for that to happen.

Might I suggest seeking the counsel of legal professionals with a particular expertise in "citizenship relinquishment appeals" to answer your questions in this regard?

You do realize that there are many many US citizens that have never stepped foot in the USA and never owned a US passport? In fact they have never in associated themselves with the USA in any way and hence never paid attention to the laws. A heck of a lot of Canadian's in fact (often born in Canada to a parent who has a US citizenship). Not having a passport does not exclude your obligations to the IRS. And even those that do have one, how many people read what is in there? It's like asking who reads the click-wrap license when installing iTunes. This forum is evidence itself that people don't carefully read thing - listen to all the stories of people not carefully reading the instructions for how to fill out the application for sponsorship, PR or citizenship. Or the people that don't read their own COPR and accidentally fail to update officials on landing that they got married or had a child (and thus can never sponsor them). Anyway, these accidental americans got to file to. And they often find out sometime when they are an adult and freak out that they are not compliant. Some of them don't care since they don't plan to ever go to the US (and still have their citizenship). Others want to be compliant and some are smart enough to do their homework and chose the streamlined option and they are good. Some get panicked over reports of people getting caught my the IRS and there are risks involved and that it is up to the discretion of the IRS to accept your streamlined option (no guarantees) and feel the only surefire 100% safe guaranteed option is OVDP.

I wrote my response very carefully, to wit, "That being said, it is hard for me to believe that holders of U.S. passports can have been ignorant of their obligation to file U.S. tax returns -- the obligation is stated right on the passport, as are warnings that committing certain acts may result in a loss of U.S. citizenship."

Please note that I said it is "hard for me to believe" and that my statement was limited to "holders of U.S. passports". It's also "hard for me to believe" that many Americans believe the world is flat, yet many do -- I still find it hard to believe.