FATCA (Foreign Account Tax Compliance Act) is a United States law that compels financial institutions outside of the United States to turn over bank records of “U.S. persons” living in foreign countries to the United States. 

In 2014 the Government of Canada passed legislation implementing the U.S. FATCA law.  This legislation made it mandatory for Canadian banks to hunt down and turn over to the U.S. Internal Revenue Service (IRS) private banking information of Canadian citizens the U.S., on its own, deems to be U.S. persons.

Canada agreed to implement the U.S. FATCA law because its Government was afraid of the promise of economic sanction from its trading partner if it refused.

The Alliance for the Defence of Canadian Sovereignty, a non-profit Corporation, believes that the Canadian legislation implementing the FATCA “agreement” between U.S. and Canada violates Canada’s sovereignty as a nation and the rights guaranteed its people under the Charter of Rights and Freedoms. 

In 2014 we filed lawsuit in Canada Federal Court and expect to begin our Constitutional-Charter trial later this year.  See the claims.

  • We ask for Canadian witnesses willing to testify, in a written affidavit, to their harms caused by the Canadian FATCA compliance legislation.  Their affidavits and names will be submitted to the Federal Court and will be made public.


In particular, we seek as witnesses Canadians, who the U.S. deems U.S. citizens, preferably have a reportable account (e.g., non-RRSP) > US$50,000) and who:


  • are IRS non-compliant, have no meaningful ties to or history with the United States other than by birth or parentage, never relinquished U.S. citizenship, and have a FATCA reportable account (e.g., non-RRSP) > US$50,000;

  • are IRS non-compliant “border babies” ~ Canadians who lived close to the U.S. border who were born in a U.S. hospital but spent the rest of their lives in Canada;

  • are IRS non-compliant and have assets >$US2,000,000 and might have to pay an exit tax to renounce U.S. citizenship;

  • have experienced severe emotional stress/marriage breakup etc. because of the Canadian FATCA compliance law; and

  • have experienced any other significant “FATCA” harm not mentioned above.


If you are interested in volunteering as a witness, please contact me at stephen.kish.chair@adcs-adsc.ca


Stephen Kish

Chair, Alliance for the Defence of Canadian Sovereignty


Toronto, Ontario; Canada