Rimon Partner Patrick McCormick Co-Authors Cross-Border Tax Issues and Planning Analysis in the Canadian Tax Journal
Insights
Patrick McCormick · November 21, 2025
Rimon Partner Patrick McCormick has co-authored the Personal Tax Planning feature “Cross-Border Issues and Planning Points — Foreign Trusts and Corporations” in the 2025 Canadian Tax Journal.
The article discusses key cross-border issues for Canadians with trusts or corporations who are relocating to the United States, outlining considerations and planning points across both areas.
The full publication is available here: https://www.ctf.ca/EN/Publications/CTJ_Contents/2025CTJ3.aspx
Patrick McCormick is an attorney with fifteen years of experience, focusing his practice on international taxation. Patrick represents both business and individual clients on all aspects of United States international tax rules, both from an income tax and estate/gift tax perspective. Having previously served as a partner at large law firms, an accounting firm, and a boutique tax law firm, Patrick’s client exposures have covered every conceivable area of American-side international tax matters. Patrick has worked with clients located in over 110 countries on American tax considerations of multinational activities, cultivating specialized knowledge in every area of United States international tax rules. Read more here.


