i just found out that a U.S. citizen living in Canada must file a U.S. tax return!...my family immigrated to Canada when i was 9 years old from the U.S....i became a Canadian at age 21 in 1970 ..i became a Canadian because i had lived the majority of my life in Canada had no intention of ever moving back to the U.S. ....from the time i became a Canadian i had thought that i had lost my U.S. citizenship...but after reading a few posts here now I'm not sure, i have looked up how to lose U.S. Nationality and found this section in the immigration and naturalization act...Sec.349. (a)(1)(2)
i did voluntarily become a Canadian and i did take an oath of Allegiance to Canada. so i seems i did lose my citizenship and I'm not subject to filing a U.S. return...could some of the more knowledgeable people here comment on my situation please...or does anybody have an idea how i should go about confirming my status ...thanks in advance
INA: ACT 349 - LOSS OF NATIONALITY BY NATIVE-BORN OR NATURALIZED CITIZEN
Sec. 349. [8 U.S.C. 1481]
(a) A person who is a national of the United States whether by birth or naturalization, shall lose his nationality by voluntarily performing any of the following acts with the intention of relinquishing United States nationality-
(1) obtaining naturalization in a foreign state upon his own application or upon an application filed by a duly authorized agent, after having attained the age of eighteen years; or
(2) taking an oath or making an affirmation or other formal declaration of allegiance to a foreign state or a political subdivision thereof, after having attained the age of eighteen years; or
(3) entering, or serving in, the armed forces of a foreign state if
(A) such armed forces are engaged in hostilities against the United States, or
(B) such persons serve as a commissioned or non-commissioned officer; or
(4) (A) accepting, serving in, or performing the duties of any office, post, or employment under the government of a foreign state or a political subdivision thereof, after attaining the age of eighteen years if he has or acquires the nationality of such foreign state; or
(B) accepting, serving in, or performing the duties of any office, post, or employment under the government of a foreign state or a political subdivision thereof, after attaining the age of eighteen years for which office, post, or employment an oath, affirmation, or declaration of allegiance is required; or
(5) making a formal renunciation of nationality before a diplomatic or consular officer of the United States in a foreign state, in such form as may be prescribed by the Secretary of State; or
(6) making in the United States a formal written renunciation of nationality in such form as may be prescribed by, and before such officer as may be designated by, the Attorney General, whenever the United States shall be in a state of war and the Attorney General shall approve such renunciation as not contrary to the interests of national defense; or
(7) committing any act of treason against, or attempting by force to overthrow, or bearing arms against, the United States, violating or conspiring to violate any of the provisions of section 2383 of title 18, United States Code, or willfully performing any act in violation of section 2385 of title 18, United States Code, or violating section 2384 of said title by engaging in a conspiracy to overthrow, put down, or to destroy by force the Government of the United States, or to levy war against them, if an d when he is convicted thereof by a court martial or by a court of competent jurisdiction.
(b) 1/ Whenever the loss of United States nationality is put in issue in any action or proceeding commenced on or after the enactment of this subsection under, or by virtue of, the provisions of this or any other Act, the burden shall be upon the person or party claiming that such loss occurred, to establish such claim by a preponderance of the evidence. Any person who commits or performs, or who has committed or performed, any act of expatriation under the provisions of this or any other Act shall be presumed to have done so voluntarily, but such presumption may be rebutted upon a showing, by a preponderance of the evidence, that the act or acts committed or performed were not done voluntarily.
FOOTNOTES FOR SECTION 349
INA: ACT 349 FN 1
FN 1 Former subsection (b) was stricken by Sec. 19(1) of Pub. L. 99 - 653 (Nov. 14, 1986, 100 Stat. 3658).
[Sec. 350 was repealed]
did i lose my U.S. citizenship?
Moderator: Mark T Serbinski CA CPA
It does appear to spell it out quite specifically in the act as you've shown.
The State Dept web site backs up your information when it says:
"However, a person who acquires a foreign citizenship by applying for it may lose U.S. citizenship. In order to lose U.S. citizenship, the law requires that the person must apply for the foreign citizenship voluntarily, by free choice, and with the intention to give up U.S. citizenship.
Intent can be shown by the person's statements or conduct."
http://travel.state.gov/travel/cis_pa_t ... _1753.html
Your intent was certainly shown by your conduct.
The State Dept web site backs up your information when it says:
"However, a person who acquires a foreign citizenship by applying for it may lose U.S. citizenship. In order to lose U.S. citizenship, the law requires that the person must apply for the foreign citizenship voluntarily, by free choice, and with the intention to give up U.S. citizenship.
Intent can be shown by the person's statements or conduct."
http://travel.state.gov/travel/cis_pa_t ... _1753.html
Your intent was certainly shown by your conduct.
i read your post with great interest...i am in the same boat ...i became a Canadian in 1971 and thought i had lost my u.s. citizenship and never gave it another thought till i read the globe and mail article about the IRS coming after Americans in Canada...i realized my wife was a dual citizen and should have been filing u.s. taxes...the next thing i knew i was questioning if i was still a u.s. citizen... i now have sent a letter to the u.s. consulate asking for some clarification on my status and i have been in touch with an official with Canadian immigration explaining our situation and I'm waiting to hear what they have to say.
i found the below web site that says prior to 1973 a person renounced his previous citizenship in the oath for naturalization...it also states if a person wanted to keep his u.s. citizenship he should send a letter stating that to a consulate,pay u.s. taxes and obtain a u.s. passport...none of which i have done...hope this helps.
http://www.americanlaw.com/dualcit.html
It is useful to mentioned that, although a renunciation of foreign allegiance was required by Canada as a prerequisite to naturalization as a Canadian citizen prior to 1973, this is no longer the case. In Ulin v. The Queen, 35 DLR(3d) 738, the renunciatory language was found to be ultra vires since the statute did not authorize such a requirement.
In September, 1990, the Department of State ("DOS") issued a policy statement which dealth with loss of nationality. The policy statement indicated that DOS would presume a person intended to retain U.S. citizenship where:
the person was naturalized in a foreign country
took a routine oath of allegiance, or
accepted non-policy level employment with a foreign government.
Such a person need not submit prior to the commission of a potentially expatriating act a statement or evidence of his or her intent to retain U.S. citizenship since such an intent will be presumed. It is important to note that the two expatriating acts which arise in the context dual nationality are given the benefit of this presumption.
According to the policy statement, the presumption that a person intends to retain U.S. citizenship is not applicable when the individual:
formally renounces U.S. citizenship before a consular officer;
takes a policy level position in a foreign state;
is convicted of treason; or
performs an act made potentially expatriating by statute accompanied by conduct which is so inconsistent with retention of U.S. citizenship that it compels a conclusion that the individual intended to relinquish U.S. citizenship.
Cases in categories 2, 3, and 4 will be developed carefully by U.S. consular officers to ascertain the individual's intent toward U.S. citizenship.
In order to ensure retention of U.S. citizenship, U.S. citizens may wish to assert their citizenship status by actions confirming a continuing intent to retain U.S. citizenship. These could involve a contemporaneous written statement confirming the citizen's desire to retain U.S. citizenship, submitted to a U.S. consulate or the DOS. The U.S. citizen should also continue paying U.S. income taxes, obtaining U.S. passports, and maintaining retaining property and other ties to the United States after the expatriating act takes place to evidence an intention not to relinquish citizenship. However, as stated in the DOS policy statement, such action is not necessary where the presumption applies.
i found the below web site that says prior to 1973 a person renounced his previous citizenship in the oath for naturalization...it also states if a person wanted to keep his u.s. citizenship he should send a letter stating that to a consulate,pay u.s. taxes and obtain a u.s. passport...none of which i have done...hope this helps.
http://www.americanlaw.com/dualcit.html
It is useful to mentioned that, although a renunciation of foreign allegiance was required by Canada as a prerequisite to naturalization as a Canadian citizen prior to 1973, this is no longer the case. In Ulin v. The Queen, 35 DLR(3d) 738, the renunciatory language was found to be ultra vires since the statute did not authorize such a requirement.
In September, 1990, the Department of State ("DOS") issued a policy statement which dealth with loss of nationality. The policy statement indicated that DOS would presume a person intended to retain U.S. citizenship where:
the person was naturalized in a foreign country
took a routine oath of allegiance, or
accepted non-policy level employment with a foreign government.
Such a person need not submit prior to the commission of a potentially expatriating act a statement or evidence of his or her intent to retain U.S. citizenship since such an intent will be presumed. It is important to note that the two expatriating acts which arise in the context dual nationality are given the benefit of this presumption.
According to the policy statement, the presumption that a person intends to retain U.S. citizenship is not applicable when the individual:
formally renounces U.S. citizenship before a consular officer;
takes a policy level position in a foreign state;
is convicted of treason; or
performs an act made potentially expatriating by statute accompanied by conduct which is so inconsistent with retention of U.S. citizenship that it compels a conclusion that the individual intended to relinquish U.S. citizenship.
Cases in categories 2, 3, and 4 will be developed carefully by U.S. consular officers to ascertain the individual's intent toward U.S. citizenship.
In order to ensure retention of U.S. citizenship, U.S. citizens may wish to assert their citizenship status by actions confirming a continuing intent to retain U.S. citizenship. These could involve a contemporaneous written statement confirming the citizen's desire to retain U.S. citizenship, submitted to a U.S. consulate or the DOS. The U.S. citizen should also continue paying U.S. income taxes, obtaining U.S. passports, and maintaining retaining property and other ties to the United States after the expatriating act takes place to evidence an intention not to relinquish citizenship. However, as stated in the DOS policy statement, such action is not necessary where the presumption applies.
here is a court ruling on an American Citizen that had became a Canadian in 1971 and renounced his U.S. citizenship in the ceremony ....he then tried to get his citizenship back...he went to court and lost...this means you i did lose our citizenship as i had thought for the last 40
http://ftp.resource.org/courts.gov/c/F2 ... -5991.html
http://ftp.resource.org/courts.gov/c/F2 ... -5991.html
oldgringo, I agree with you on this issue, and it seems to me that if you voluntarily perform any of the expatriating acts listed in the Immigration and Naturalization act... Sec.349 [8 U.S.C. 1481] (a)(1,2,3,4), that you don't require any written confirmation to assume you are no longer a U.S. person as long as the you intended to relinquish U.S. citizenship.
In fact, as you've pointed out from the web site: http://www.americanlaw.com/dualcit.html , it would seem that it would be up to the individual who wished to ensure retention of U.S. citizenship that they take action confirming a continuing intent to retain U.S. citizenship such as a written statement confirming the individuals desire to retain U.S. citizenship submitted to a U.S. consulate or the DOS, continue paying U.S. income taxes, obtaining U.S. passports, and maintaining retaining property and other ties to the United States, otherwise it may be assumed they intended to not retain their citizenship.
This says to me that if your intent then and now is to accept the loss of U.S citizenship (after performing an expatriating act) listed in the Immigration and Naturalization act, that no confirmation is required as proof. In other words, do nothing.
Is that how you see it?
In fact, as you've pointed out from the web site: http://www.americanlaw.com/dualcit.html , it would seem that it would be up to the individual who wished to ensure retention of U.S. citizenship that they take action confirming a continuing intent to retain U.S. citizenship such as a written statement confirming the individuals desire to retain U.S. citizenship submitted to a U.S. consulate or the DOS, continue paying U.S. income taxes, obtaining U.S. passports, and maintaining retaining property and other ties to the United States, otherwise it may be assumed they intended to not retain their citizenship.
This says to me that if your intent then and now is to accept the loss of U.S citizenship (after performing an expatriating act) listed in the Immigration and Naturalization act, that no confirmation is required as proof. In other words, do nothing.
Is that how you see it?
Remember however that cabnada no longer has the "offending" words in their oath, and since 1977 permits dual citizenship.
So, the case law being pointed to there has very narrow scope.
So, the case law being pointed to there has very narrow scope.
nelsona non grata. Non pro. Please Search previous posts, no situation is unique as you might think. Happy Browsing 
nelsona did you read this?
http://ftp.resource.org/courts.gov/c/F2 ... -5991.html
it's about a u.s. citizen that became a Canadian in 1971 the same year that i became a Canadian... he renounced his u.s. citizenship in his naturalization ceremony and lost his u.s. citizenship...at a later date he tried to get his u.s. citizen ship back and took the state dept to court to get it back...he lost his case and did not get his citizenship back... i believe his case and mine are almost identical except i never wanted my citizenship back...from what i have found out Canada changed the oath in 1973.
http://ftp.resource.org/courts.gov/c/F2 ... -5991.html
it's about a u.s. citizen that became a Canadian in 1971 the same year that i became a Canadian... he renounced his u.s. citizenship in his naturalization ceremony and lost his u.s. citizenship...at a later date he tried to get his u.s. citizen ship back and took the state dept to court to get it back...he lost his case and did not get his citizenship back... i believe his case and mine are almost identical except i never wanted my citizenship back...from what i have found out Canada changed the oath in 1973.