Frequently Asked Questions
A. Dr. Stephen Kish is a University of Toronto Professor of Pharmacology and Psychiatry and co-author with John Richardson of submissions to Canada’s Department of Finance on FATCA and the U.S. Senate Finance Committee on citizenship-based taxation. Dr. Kish is a Canadian citizen originally from the United States. He and Lynne Swanson retained constitutional lawyer Joe Arvay, of the Bar of British Columbia, to provide the legal opinion on the constitutionality of the proposed FATCA IGA enabling legislation. Mr. Arvay’s opinion forms the basis of this initiative.
A. John Richardson is a Toronto based lawyer who has collaborated with Dr. Kish on a number of initiatives related to FATCA and U.S. taxation of Canadian citizens who are resident in Canada. Mr. Richardson is the founder of CitizenshipSolutions.ca. The mission of ‘Citizenship Solutions’ is to provide public education (worldwide) related to identifying and solving the ‘problems of U.S. citizenship’ for Canadians. He also provides individual counselling for affected persons.
SUBMISSION TO CANADA DEPARTMENT OF FINANCE - John Richardson/Stephen Kish
A SUBMISSION TO THE SENATE FINANCE COMMITTEE - John Richardson/Willard Yates/Stephen Kish
Q. Who are Tricia Moon and Carol Tapanila (Secretary/Treasurer and Director)?
A. Tricia Moon was a dual US/CDN citizen until January 2012, when she renounced her US citizenship as it posed a real threat to her family’s financial security. Since Fall 2011, she has been consumed by efforts to do what is necessary to fight this perverse situation.
A. Carol Tapanila has lived in Canada for 45 years. When she became a proud Canadian citizen in 1975, she was told she would lose US citizenship. She officially renounced American citizenship in 2012. She is a fierce fighter to protect her Canadian-born developmentally delayed son and others like him from being entrapped into supposed US citizenship.
Q. Is the Alliance for the Defence of Canadian Sovereignty (ADCS) a registered corporation?
A. Yes. It is registered with Corporations Canada as a non-profit organization (Corporation # 882779-6).
Investing in the ADCS Legal Challenge– FAQs
Our legal challenge to the Government of Canada is possible only with YOUR financial and moral support. We presume and thank you for your moral support. We desperately need AND REQUIRE your financial support.
Your financial support should be seen as an “investment in Canada, an investment in the kind of country you want Canada to be, and an investment in a Canada that is a sovereign nation, independent of the United States or any other country”.
We anticipate your questions and offer you answers in advance.
Q. If I donate, what exactly am I getting?
A. You are contributing to raising the money needed to pay the costs to litigate with the Government of Canada to prevent Canada from imposing the U.S. FATCA law directly on Canada and Canadians. What's all this about?
To put it simply: On February 5, 2014, the Government of Canada signed a document ("FATCA IGA"). In this document Canada promised the U.S. that Canada would, at Canada's expense, perform certain services for the U.S. Government which include:
• change existing Canadian law and implement new Canadian law to
assist the U.S. in locating certain Canadian citizens (those specified by the U.S.) who were born in the U.S.
• once those Canadian citizens with U.S. place of birth were identified, reveal much of their financial information to the U.S. Internal Revenue Service
Interestingly, the Government of Canada is receiving nothing in return for this.
ADCS is taking the Government of Canada to court to prevent this unprecedented, unfair, unjustified, and unprincipled assault on Canada and Canadians.
EVERY POSSIBLE DOLLAR raised will be used for legal costs.
Q. What are these legal costs?
A. Most of the money raised will be used for legal costs. The legal costs include, but are not necessarily limited to: legal fees paid directly to our legal counsel and the disbursements (including expert witnesses) needed to fund this litigation through three levels of courts ending at the Supreme Court of Canada. There will also be minimal costs associated with this fund raising effort. These include accounting fees, banking fees and corporate filing fees. None of the Board Directors will receive any salary costs for or reimbursement for their time involved in this effort. Our goal is to have the lowest administrative fees in the history of Canadian non-profit corporations. We want every possible cent of your fund raising effort to go where it should go – funding this important litigation.
Q. Will you reveal how much money you raise and pay out, including legal costs and expenses?
A. Yes. This will be publicly revealed on this ADCS website and as required to the Government of Canada
Q. Can you guarantee that this litigation against the Government of Canada will be successful?
A. Of course not. There are arguments for and against our position and there is no certainty that we shall be successful. However, if we do not initiate this action Canada will certainly lose. We expect the Government of Canada, with its taxpayer funded resources, will defend this litigation ferociously using every possible legal avenue available to it.
A. Yes of course. See the funding options on the Donate page. If you are worried, you can always give the money to a friend who can donate for you.
Q. If I donate, will I receive a receipt?
A. We will provide a receipt to everyone who specifically requests a receipt and provides a name and return address. However, please remember that we are not a charitable organization and that donations will not be tax deductible.
Q. So, what happens if you raise money and the litigation does not proceed (because the Government does not proceed with its attempts to impose the U.S. FATCA law on Canada) or ends and there is money remaining?
A. We want our legal team to begin preparation for litigation at the earliest possible moment. If the litigation were discontinued, we intend to return whatever money is remaining, in Canadian dollars, on a pro-rata basis to those contributors who have provided their name and address. The amount of money returned will be pro-rated with respect to total contributions received - less all expenses and legal costs we have incurred or have committed to. If after having returned funds to the contributors, there are monies remaining these will be donated to one or more organizations having an aim consistent with that of the ADCS.
We emphasize that we believe the chances of there being funds for reimbursement are very slim. Therefore, contributors should NOT expect or anticipate any return of any funds contributed. In any event, this issue cannot be determined until the involvement of ADCS in litigation is complete.
Q. What internal controls will you have to make sure the money is handled for the purpose of funding this litigation, and only for the purpose of funding this litigation?
A. ADCS is a registered non-profit corporation with Corporation Canada and is subject to all laws and regulations governing non-profit corporations in Canada. Cheques or bank drafts from the account will require the signature of two signatories. It is our objective to quickly receive the necessary funds and to immediately expend those funds (such is the reality of litigation) for the purpose described and to keep all administrative costs as low as possible.
Q. I am just an every day person. Can my moral and financial support really make a difference?
A. A great coach was fond of saying: Winning isn't everything its the only thing. Your contributions aren't everything, they are the only thing!
Please understand that this litigation should be seen as a ‘marathon’ and not as a ‘sprint’. Please consider contributing more than once and on a periodic basis!
The ADCS Legal Challenge Fund has been initiated by Dr. Stephen Kish and the ADCS Directors on behalf of all people in Canada affected by FATCA (‘Foreign Account Tax Compliance Act’) and has no official connection to any organization or person.