NEW BURDEN FOR CANADIANS WITH U.S. CITIZENSHIP There are many reasons as to why a person may want to maintain dual citizenship with another country. It may be to allow for easier travel, or ability to work without acquiring a special visa, or ability to stay in the country for an extended duration for family reasons. Whatever the reason, the latest tax changes in the U.S. may once again force some to reconsider maintaining the U.S. citizenship. Taxation based on citizenship   U.S. is one of the countries that bases its taxation on citizenship instead of residency. Consequently, a person