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