Thanks for the clarification, Natan.Natan said:In my example above, the U.S. citizen is <b>relinquishing</b> (not renouncing) U.S. citizenship <b>by committing an expatriating act</b> (i.e., voluntarily obtaining Canadian citizenship) <b>with the intent to relinquish U.S. citizenship</b>. The letter to the consulate, filing a final tax return, etc., are all merely intended to establish and document that the expatriating act (obtaining Canadian citizenship) was done with the intent to relinquish citizenship. (A problem many people have with their relinquishment of citizenship is their inability to provide adequate documentation of their intention at the time they committed an expatriating act. Clear, unambiguous and consistent documentation and behaviour are necessary to establish intent and a date certain of relinquishment.)
Renouncing citizenship is not the same as relinquishing it. Renouncement requires the filing of, and subsequent approval of, a petition to the U.S. Department of State, along with a hefty filing fee. A successful renouncement will result in a certificate attesting that one is no longer a U.S. citizen effective a date certain. A relinquishment is not generally acknowledge by a certificate, but is, nonetheless, a legal, valid, and court sanctioned method of losing citizenship.
An involuntary relinquishment occurs when the U.S. Department of State asserts that an individual committed an expatriating act with the intent to relinquish citizenship; or an act that is inconsistent with the intent to maintain citizenship; or an act that expatriates regardless of intent (e.g., taking a policy making position in a foreign government or standing for election for such an office).
But when I look over the forms, this is the wording they use: "relinquish" and "renounce/relinquish."
Here's where I'm looking:
* http://citizenshipsolutions.ca/wp-content/uploads/2014/01/4079-97025.pdf
* http://citizenshipsolutions.ca/wp-content/uploads/2014/01/4080-81606.pdf (in this one "relinquish" isn't used)
* http://citizenshipsolutions.ca/wp-content/uploads/2014/01/4081-81607.pdf