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To print this article, all you need is to be registered or login on Mondaq.com. Over the last decade, Canadian tax and private client practitioners have faced an ever-increasing amount of international and cross-border inquiries. Canada s rapidly changing demographics are partially responsible for this trend. The country s largest city, Toronto, and the region surrounding it, is the most ethnically diverse place in the world. Roughly half of the Toronto area s population is foreign born and belongs to a visible minority group. Similar demographic shifts are also at play in other major Canadian urban centres, including Montreal and Vancouver. Unlike Canada s neighbour to the south, the country is not a

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