About Us

What is the Alliance for the Defeat of Citizenship Taxation (ADCT)?

ADCT stands for “The Alliance for the Defeat of Citizenship Taxation.” We are a non-profit corporation registered with Corporations Canada under the Not-for-Profit Act.

The PURPOSE of ADCT is to oppose the attempts of any country to impose citizenship-based taxation, on people deemed to be “citizens” or “persons” of that country yet who reside in other countries. ADCT also opposes unwanted imposition of “citizenship” by a country on people who do not reside in that country.

Our main activity is to fund litigation for the purpose of ending U.S. Taxation based upon citizenship. This lawsuit will be filed in the United States.

We promote education via our website, social media sites, blogs, media appearances, information sessions and personal contact and support for expats in their OMG moment and beyond.

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Who does this organization aim to protect?

  • “Accidental Americans”
    • Those who are resident citizens in other countries & are “U.S” in name only whether by birth in the U.S. or via descent (parent(s) or grandparents)
    • no meaningful ties to the U.S. This includes those born in U.S. to foreign parents, returning to home country as an infant or young child including those born in U.S. hospitals in Canadian/U.S. border towns.
    • Meaningful ties could be a Social Security number, U.S. passport, having filed tax or information returns, voting, etc.

  • “Duals”
    • Includes those born with dual citizenship as well as those who acquired it by naturalizing in a second country while maintaining their first citizenship.
    • This could also include children born outside the U.S. to citizen parents whether registered as a U.S. Birth Abroad or not.

  • Other
    • U.S. born children adopted by non-U.S. citizens and living in the country of their adopted parents.
    • Green-card holders not resident in the U.S. but who did not formally cancel their permanent resident status in the U.S.
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