Michael Cirone, Hon.B.A., J.D., LL.M. (NYU), Foreign Legal Consultant in Ontario (U.S. Law)

Email: michael.cirone@taxchambers.ca

Tel: 647-748-9797

Michael Cirone | Canada/U.S. Cross-border Tax and Estate Planning Lawyer

Michael Cirone has been a tax lawyer since 2001. He is a Canada/U.S. cross-border tax and estate planning lawyer and is licensed to practice law in both Ontario and the U.S. Before joining TaxChambers LLP, Michael was the partner in charge of another Toronto tax boutique law firm’s Canada/U.S. Cross-border Tax and Estate Planning Group. Before that, Michael practiced as a tax lawyer for a mid-sized full-service law firm in Toronto and as a tax lawyer for one of the Big Four Accounting firms in New York City.

Michael’s practice focuses on tax and estate planning for people and businesses crossing the Canada/U.S. border and the preparation of all of the legal documents required both in Canada and in the U.S., making his practice a one-stop shop for the cross-border client and eliminating the need to retain multiple lawyers on both sides of the border.

Practice Areas

Below are some examples of the types of areas Michael frequently advises on and implements:

1) Purchase and sale of U.S. real property by Canadians;
2) Canadian departure tax planning for Canadians moving to the U.S.;
3) Expansion of Canadian businesses to the U.S.;
4) Purchase of existing U.S. businesses by Canadians;
5) Expansion of U.S. businesses to Canada;
6) Investment in Canadian real property by U.S. taxpayers;
7) Purchase of existing Canadian businesses by U.S. taxpayers;
8) Cross-border estate planning for Canadians married to Americans (living in Canada or the U.S.) and Americans married to Americans but living in Canada; and
9) Cross-border Canada/U.S. reorganizations of entities to effect more tax-efficient structures for the areas in (1)-(8) above.

Education

  • LL.M. (U.S. Tax), New York University School of Law, 2003
  • J.D. (Cum Laude), Syracuse University School of Law, 2001
  • Hon.B.A. (with Distinction Status), University of Toronto, 1996
  • CICA (now CPA Canada) In-depth Tax Course Parts I & II, 2005-2007

Certifications

  • Foreign Legal Consultant Permit granted by the Law Society of Ontario to provide U.S. legal advice in Ontario

Memberships

  • Law Society of Ontario
  • Canadian Tax Foundation
  • American Bar Association

Bar Admissions

  • Ontario
  • New Jersey