American Citizens: Kazia Highton and Canadian Provisions

american citizens: The U.S. Foreign Account Tax Compliance Act, or FATCA, requires banks and other institutions in countries outside the United States to report information about accounts held by U.S. individuals, including Canadians with dual citizenship, according to National Observer. Deegan and Highton challenged the constitutionality of Canadian provisions implementing a 2014 agreement between the countries that makes the information-sharing possible. Federal Court of Canada Justice Anne Mactavish dismissed an appeal from two American citizens, Gwendolyn Louise Deegan and Kazia Highton, who now live in Canada and have no real ongoing connection with the United States. They argued the provisions breach charter guarantees that prevent unreasonable seizure and ensure the equality of people under law. Under the tax arrangements, Canadian financial institutions are legally required to provide the Canada Revenue Agency with data concerning accounts belonging to customers whose information suggests they might have American citizenship. Mactavish concluded in her decision released Monday that although the provisions do result in the seizure of the banking information of Americans in Canada, the affected people have only a limited expectation of privacy in their data. ; She also ruled that the provisions do not violate the charter guarantee that every person is equal under the law without discrimination based on national origin. (www.immigrantscanada.com). As reported in the news.