• Our Team
  • Tax well solved

Roy has more than 23 years of experience in IRS tax controversy, cross-border tax matters, estate planning, and finance. Before becoming the Director of the US tax law group at Moodys Gartner Tax Law he had experience in public accounting, the private practice of law, and as general counsel.

Roy is a frequent writer and invited speaker on matters involving Canada-US tax, US international tax matters, IRS tax controversy, and estate planning. In particular:

  • Cross-border tax and estate planning
  • IRS Voluntary Disclosures
  • Foreign trust and reporting obligations on forms 3520 and 3520-A
  • Foreign entity reporting obligations on forms 5471, 5472, 926, and 8865
  • Foreign Account Tax Compliance Act (FATCA) and
  • Net Investment Income Tax (NII)

 

  • Qualifications

    • Bar Admissions:
      Alberta, 2014
      Federal District Court, Eastern District of Washington, 1997
      US Tax Court, 1995
      State of Washington, 1994
      State of California, 1993
    • American College of Trust and Estate Counsel (“ACTEC”), 2016
    • Trust and Estate Practitioner conferred by the US and Canadian Society of Trust and Estate Practitioners, 2011
    • International English Language Testing System, November 2011
    • New York University School of Law, LL.M., Tax, 1994
    • New York University School of Law, Willamette University College of Law, JD Cum Laude, 1993
    • University of California Berkley, BA Economics, 1990
  • Professional affiliations

  • Speaking engagements and presentations

    • Witness – “Comments on US tax consequences to Australian Superannuation Fund to IRS and US Treasury”, Tax Section of California State Bar Association, Washington District of Columbia, May 6, 2016
    • Witness – “Comments on Proposed Regulations under Section 2801 (Inheritance Tax on Transfers from Covered Expatriates) made to IRS and US Treasury”, Washington, District of Columbia, January 16, 2016
    • Presenter – “Top 10 Cross Border Tax Issues Every Canadian Insurance Professional Needs to Know”, Canada Life National Annual Meeting, Canada Life, Phoenix, Arizona, September 23, 2015 and Orlando, Florida, September 8, 2015
    • Presenter – “FATCA Hurdles Faced by Depository and Investment Entities”, FATCA in Canada, The Canadian Institute, Toronto, Ontario, March 25, 2015
    • Presenter – “FATCA, the IGA, and Canadian Legislation: Impact on Private Canadian Trusts”, Annual National Conference, Canadian Tax Foundation, Vancouver, British Columbia, December 1, 2014
    • Presenter – “Protecting the Non-US Investor from US Estate Tax on US Investments”, 23rd Annual International Trust & Tax Planning Summit, International Trust and Tax Planning, Miami Florida, October 1, 2014
    • Presenter – “Canadian Post Mortem Planning From a U.S. Perspective”, Annual National Conference, STEP Canada, Toronto, Ontario, July 2, 2014
    • Witness – "Testimony before Canadian House of Commons, Standing Committee on Finance re Canadian Legislation consequences to FATCA legislation”, Ottawa, Ontario, May 15, 2014
    • Presenter – “U.S. Tax Issues Every Canadian Insurance Professional Needs to Know”, Annual National Conference, CALU, Ottawa, Ontario, April 20, 2014
    • Presenter – “Canadian Implementing Legislation and FATCA: Problems Ahead”, 10th Annual International Estate Planning Institute, New York State Bar Association and STEP, New York, New York, March 14, 2014
    • Presenter – “Buying U.S. Real Estate From a Canadian Perspective”, Monthly Seminar, STEP Edmonton Chapter, Edmonton, Alberta, January 30, 2014
    • Presenter – “Investment in U.S. Real Estate, Canadian and U.S. Tax Implications”, Institute of Chartered Accountants of Alberta, Institute of Chartered Accountants of Alberta, Calgary, Alberta, December 2, 2013
    • Presenter – “Hot U.S. Tax Topics for Canadians”, Annual National Conference, RBC, Miami, Florida, November 27, 2013
    • Presenter – “US tax and filing issues for Canadian residents”, RBC Dominion Securities, Calgary, Alberta, November 3, 2011
    • Presenter – “US taxation of US citizens in Canada”, Institute of Chartered Accountants of Alberta, November 12 and 13, 2013
    • Presenter – “Buying and dying in the US”, Calgary Estate Planning Council, November 4, 2013
    • Moderator – “Perspective from taxpayer advocates of Mexico, Canada and the US”, International Tax Institute, San Diego, California, October 24, 2013
    • Presenter – “U.S. tax and life insurance issues important to Canadians”, Canada Life Western national Accounts Annual Meeting, Vernon, BC, September 27, 2012
    • Presenter – “Canadian post-mortem planning from a US perspective”, Quarterly Breakfast Seminar, STEP Calgary, September 17, 2013
    • Presenter – “US tax reporting for Canadian operations”, Tax Seminars International, Chicago, June 11, 2012
    • Presenter – “US tax reporting for foreign operations”, Tax Seminars International, Chicago, June 11, 2012
    • Presenter – “International tax issues for Canadian citizens residing in the US”, Society of Trust and Estates Practitioners, June 5, 2012
    • Presenter – “International estate planning for US citizens residing abroad”, New York State Bar Association, New York, March 22, 2012
    • Presenter – “US filing obligations for Canadian residents”, Canadian Bar Association – Elder Law Division, Calgary, Alberta, March 8, 2012
    • Presenter – “US and Canadian immigration issues”, Moodys LLP Tax Advisors, Calgary, Alberta, February 14, 2012
    • Presenter – “Messy US tax issues”, Tax Specialist Group, Toronto, Ontario, January 30, 2012
    • Presenter – “US and Canada tax updates”, Moodys LLP Tax Advisors, Calgary, Alberta, January 24, 2012
    • Presenter – “US tax and filing issues for Canadian residents”, RBC Private Wealth Management, Calgary, Alberta, December 21, 2011
    • Presenter – “US tax and filing issues for Canadian residents”, RBC Private Wealth Management, Calgary, Alberta, December 21, 2011
    • Presenter – “US tax and filing issues for Canadian residents”, RBC Private Wealth Management, Calgary, Alberta, December 12, 2011
    • Presenter – “US tax and filing issues for Canadian residents”, RBC Private Wealth Management, Calgary, Alberta, November 3, 2011
    • Presenter – "Collateralized loan obligations, conduit bond financing", America West Bank, Spokane, Washington, November 16, 2007
  • Publications

    • Co-Author – "US tax debt, no social security number... goodbye US passport?", The American, June 30, 2017
    • Co-Author – "What U.S. Workers Need to Know About Australian Superannuation Plans", Bloomberg BNA, July 7, 2017
    • Author – "International estate planning after US tax reform", Canadian Tax Highlights, Vol. 24, No. 4, April 2017
    • Co-Author – "U.S. Income Tax Treatment of Australian Superannuation Funds (Part 1 of 2)", Tax Notes International, Vol. 84, No. 2, October 10, 2016
    • Co-author – “The United States Income Tax Treatment of Australian Superannuation Funds Owned by U.S. Persons (Part 1 of 2)" California Tax Lawyer, Vol. 25, No. 3, Summer/Fall 2016
    • Author – "Canadian Decedents with US Real Estate”, Canadian Tax Highlights, Vol. 24, No. 5, May 2016
    • Author – “Tax Dispute Resolution: Watch for US Issues", Canadian Tax Highlights, Vol. 24, No. 2, February 2016
    • Author – “Canadian FATCA Challenge”, Canadian Tax Highlights, September 2015
    • Author – “US Citizenship and FATCA”, Canadian Tax Highlights, Vol. 23, No. 7, July 2015
    • Author – “FATCA in Canada: The “Cure” for a U.S. Place of Birth”, 2014 British Columbia Tax Conference, Canadian Tax Foundation, December 1, 2014
    • Co-author – "FATCA in Canada: The Restriction on the Class of Entities Subject to FATCA”,First published by the Canadian Tax Foundation in (2014) 62:3 Canadian Tax Journal.
    • Author – “Canada FATCA Legislation Threatens IGA”, STEP Inside, May 2014
    • Co-author – “FATCA Deal Automates Reports to IRS”, LEXPERT, the Business Magazine for Lawyers, April 2014
    • Co-author – “Leaked and Buried – Canada Puts FATCA Deal at Risk”, Tax Analysts, April 2, 2014
    • Co-author – “Saying goodbye to Uncle Sam: Renouncing U.S. citizenship to avoid taxes must be done carefully”, The Lawyers Weekly, Vol. 33, No. 42, page 10, March 21, 2014
    • Author – “Report on Legislative Proposals Relating to Canada-United States Enhanced Tax Information Exchange Agreement”, Tax Analysts, March 9, 2014
    • Author – “IGA and Draft Legislation”, Canadian Tax Highlights, Vol. 22, No. 3, March 2014
    • Co-author – “Comments on Canadian Government's Draft FATCA Implementing Legislation”, Tax Analysts, February 5, 2014
    • Co-author – “U.S. Tax Effects of Canadian Prescribed Rate Loan Strategy”, Tax Analysts, January 20, 2014
    • Co-author – “Americans Living Abroad Face Double Taxation in 2013”, Tax Analysts, February 21, 2013
    • Author – “Opting Out of IRS Tax Amnesty?”, Tax Analysts, February 21, 2013
    • Author – “Does IRS Say That FBAR Penalties are Not Collectable Under the Canada-US Treaty?”, Journal of International Taxation, October 2012
    • Co-author – “Why Canadian Residents May Soon Owe Tax to the IRS”, CALU INFOExchange, October 11, 2012
    • Author – “Canada FATCA Legislation Threatens IGA”, STEP Inside, May 2014
    • Author – “IRS Offers Partial Tax Amnesty”, CALU INFOExchange, July 26, 2012
  • In the news

    • Roy A Berg is quoted in an article entitled "Tax regulators ramping up data exchange, SMSFs warned", August 31, 2017, SMSF Advisor
    • Roy A Berg is quoted in an article entitled "Critical disclosures flagged for US expat clients", August 24, 2017, SMSF Advisor
    • Roy A Berg is quoted in an article entitled "SMSFs warned on hidden estate tax", August 8, 2017, SMSF Advisor
    • Roy A Berg speaks to Accountants Daily editor Katarina Taurian about the dizzying level of detail you need to be aware of for your clients who are US citizens, or Australian citizens with ties or investments in the US, August 4, 2017, The Accountants Daily Podcast
    • Roy A Berg is quoted in an article entitled "The United States as Tax Haven, Part 2", June 26, 2017, pp. 6-7, Tax Notes International
    • Roy A Berg is quoted in an article entitled “Trade Uncertainty,” June 9, 2017, Lexpert
    • Roy A Berg is quoted in an article entitled “Canada Dubbed World's Newest Tax Haven,” January 31, 2017, pp. 507-509, Tax Notes International This article was first published by Tax Analysts.
    • Roy Berg is quoted in an article entitled "Canada/US Tax", June 2, 2016, Lexpert US/Canada Cross-Border Guide – Corporate
    • Roy Berg is quoted in an article entitled "Tax Law Has Americans Switching Sides", May 30, 2016, Baystreet.ca
    • Roy Berg is quoted in an article entitled "FATCA has Americans renouncing citizenship, tax lawyer says", May 27, 2016, CBC News
    • Roy Berg is interviewed by AM 770 Radio in regards to the high volumes of US citizens in Canada renouncing their US citizenship, and the Moodys Gartner US renunciation seminar in Calgary, May 21, 2016, AM 770 Radio Calgary
    • Roy Berg and Gordon Hoffman from the Project Warmth Society of Alberta are interviewed regarding, “An intimate evening with Sarah McLachlan,” fundraiser, May 7, 2016, Global TV
    • Roy Berg discusses the pros and cons of renouncing US citizenship in an Experts Hour interview, March 12, 2016, AM640
    • Roy Berg is quoted in an article entitled "Canadian snowbirds could face U.S. taxman if they stick around too long", March 1, 2016, CBC News
    • Roy Berg is quoted in an article entitled "American expats in Canada renouncing U.S. citizenship to avoid punitive taxation", February 11, 2016, Yahoo News
    • Roy Berg is quoted in an article entitled "What Happens if a Powerball Winner Is a
      Nonresident?", January 15, 2016, Tax Notes International
    • Roy Berg is quoted in an article entitled "IRS Should Clarify When HEART Act
      Applies to Expatriate Tax, Attorneys Say", December 2015, Daily Tax Report
    • Roy Berg is quoted in an article entitled "New U.S. law will revoke passports for delinquent tax debts", December 2015, Tax Notes International
    • Roy Berg is quoted in an article entitled "Global dragnet puts pressure on tax evaders as year-end deadlines loom", December 30, 2015, The Globe and Mail
    • Roy Berg is quoted in the GST & HST Times, November 2015
    • Roy Berg is quoted in an article entitled “FFIs Wary of Liability for Unpaid U.S. Estate Taxes”, November 2015, Tax Notes International
    • Roy Berg is quoted in an article entitled “John Lennon's Long-Lost Guitar Reunited With 'Taxman'”, November 2015, Tax Notes International
    • Roy Berg interviewed by Audrey Whelan about US citizenship renunciation, November 6, 2015, 660 News
    • Roy Berg is quoted in an article entitled “Way paved for CRA to share info with IRS”, October 2015, The Bottom Line
    • Roy Berg discusses FATCA and renunciation with Dave Popowich and Faisal Karmali, September 25, 2015, More Than Money
    • Roy Berg is quoted in an article entitled “Beware the risks of renouncing your US citizenship in Canada", September 18, 2015, Yahoo News Canada
    • Roy Berg is quoted in an article entitled “FATCA Injunction Dismissed", September 18, 2015, Canadian Lawyer/Law Times
    • Roy Berg is quoted in an article entitled "Canadian Legal Challenge Failed First FATCA Test", September 18, 2015, Bloomberg BNA's Daily Tax Report
    • Roy Berg is quoted in an article entitled “Which will come first: A decision in the FATCA legal challenge or the first exchange of info?", August 26, 2015, Financial Post
    • Roy Berg is quoted in an article entitled “How new global tax rules could erode your financial privacy", discussing the issues that arise out of the reporting systems mandated by the FATCA and CRS, August 25, 2015, Financial Post
    • Roy Berg is quoted in an article entitled “News Analysis: Decision in Canadian Challenge to FATCA Expected Soon", August 24, 2015, Tax Analysts
    • Roy Berg is quoted in an article entitled “Canada Court Ruling Could Put Brakes on FATCA", discussing Canada's intergovernmental agreement to facilitate FATCA financial reporting, August 20, 2015, Daily Tax Report
    • Roy Berg discusses FATCA and the ambiguous expatriation date in the article "Practitioners Urge Issuance of US Guidance on Expatriate Tax Status" by Kristen A. Parillo for Worldwide Tax Daily, May 6, 2015, TaxAnalysts
    • Roy Berg is quoted in an article entitled “The New Market: New demographics and new reasons”, April 2015, Business in Calgary
    • Roy Berg authored an article for The Lawyers Weekly, discussing the impact of the recently leaked HSBC data, March 20, 2015, The Lawyers Weekly
    • Roy Berg is quoted in an article entitled “Tax guy to the rescue”, January 5, 2015
    • Roy Berg is quoted in an article entitled “The Inversion of Backlash”, December 2014
    • Roy Berg discusses the implications of potential FATCA lawsuit, August 18, 2014, Financial Post
    • Roy Berg discusses FATCA in Canada, June 27, 2014, TAXTimes
    • Roy Berg is quoted in the Calgary Herald regarding the new Entry/Exit Initiative between Canada and the US, June 20, 2014, Calgary Herald 
    • Roy Berg authored an article on the narrow definition of “financial institutions” in Canada’s draft legislation created in relation to FATCA, and how it will cause confusion for taxpayers, May 2014, Step Inside
    • Roy Berg discusses FATCA and Canada's Intergovernmental Agreement (IGA) with the US, May 27, 2014, Calgary Herald
    • Roy Berg speaks on draft legislation implementing Canada's Intergovernmental Agreement (IGA) with the US, May 22, 2014, Advisor.ca
    • Roy Berg and Paul Barba co-author an article in Tax Analysts discussing the leaked FACTA documents and the tax implications if Canada unilaterally restricts the definition of “financial institution”, April 7, 2014, Tax Analysts
    • Lexpert Magazine quotes Roy Berg on the intergovernmental agreement and draft legislation related to FATCA, March 2014, Lexpert
    • Roy Berg is quoted in The Legal Post, speaking on the leaked CRA Guidance Notes to the draft legislation in regards to FATCA, March 26, 2014, The Legal Post 
    • Roy Berg shares his thoughts on the leaked CRA documents and how the information contained within will impact trusts, March 25, 2014, Advisor.ca
    • The Lawyers Weekly published an article by Roy Berg and Alexander Marino that offers a high-level overview of US citizenship renunciation in regards to FATCA legislation, March 21, 2014, The Lawyers Weekly 
    • Roy Berg is quoted in Bloomberg BNA’s Daily Tax Report, commenting on the narrow definition of “financial institutions” in Canada’s draft legislation created in relation to FATCA, and how it will cause confusion for taxpayers, March 13, 2014, Bloomberg BNA Daily Tax Report
    • Roy Berg is quoted in The Legal Post regarding new legislation designed to keep tighter controls on Canadian snowbirds' time in and out of the United States, March 11, 2014, The Legal Post
    • Roy Berg is quoted by the Financial Post regarding Canada's proposed FATCA legislation, March 10, 2014, The Financial Post
    • Roy Berg's article “In FATCA-Land, a Canadian trust is a bank” discusses how FATCA has changed the global banking, business and tax landscape, February 10, 2014, Troy Media
    • David Gray with CBC Radio interviews Roy Berg, February 7, 2014
    • Roy Berg is featured in the January 2014 Edition of Business in Calgary as part of their in-depth article on the Moodys Gartner approach to finding tax solutions for clients, January 2014, Business in Calgary
    • Sharing his experience with the Financial Post, Roy Berg discusses the differences between conducting business in Canada vs. the United States, January 20, 2014, Financial Post
    • Roy Berg is mentioned in an article by The StarPhoenix, talking about how RRSP scenarios will change for teens and low-income retirees with the introduction of FATCA, January 20, 2014, The StarPhoenix
    • Roy Berg interviewed by the Globe and Mail regarding proposed visa changes in the US that could turn unwary Canadians into US residents, November 22, 2013, The Globe and Mail
    • Roy Berg explains the reasons why so many Americans are now choosing to ”jump ship” where US citizenship is concerned, August 26, 2013, AccountingWEB
    • Roy Berg interviewed by Global News regarding a spike in the number of American expats renouncing their citizenships, August 15, 2013, Global News
    • Roy Berg quoted in the Calgary Herald regarding the potential tax implications for Canadians who stay too long south of the border, June 18, 2013, Calgary Herald
    • Roy Berg discusses a proposed travel law going through the US Senate and the potential tax consequences for Canadian snowbirds, May 31, 2013, The Star
    • Roy Berg quoted in The Star regarding proposed US legislation that would allow Canadians to spend eight months of the year in the US, however, not without potential tax implications, May 13, 2013, The Star
    • Roy Berg discusses the Obamacare tax and how it could affect Canadian pensions, April 11, 2013, Canadian Business
    • Roy Berg is interviewed following Stephen Harper’s comments on Canada’s healthy economy, CBC National News, June 17, 2012
    • Kim Moody and Roy Berg discuss the labour shortage in Alberta and the associated cross-border tax implications, May 28, 2012, Calgary Herald
    • Roy Berg demystifies the tax implications of buying recreational property, April 2012, Business in Calgary
    • Station CHQR, AM 770 in Calgary, The Strongroom with Sheri MacMillan April 10, 2012, in this live interview Kim G. C. Moody and Roy A. Berg address common Canadian and US tax tips and traps.
    • In this live interview, Roy Berg summarizes why 89 percent of Canadian residents are at risk of high non-compliance fines, February 3, 2012, CBC Radio’s The Eyeopener
    • “American expats in Calgary scramble to file taxes”, by Mario Toneguzzi, Roy Berg comments on the IRS crackdown, January 31, 2012, Calgary Herald
    • In this live interview, Roy Berg summarizes why US citizens abroad must file tax returns with the IRS every year. It doesn’t matter if they don’t live in the US, don’t earn income in the US or have property there. The IRS is becoming more interested in collecting penalties from such citizens abroad, August 16, 2011, CBC Radio 1’s World at Six
  • Community involvement

    • Member – Democrats Abroad, Calgary
    • Member – American Chamber of Commerce, Calgary