I think the baby has the right to both/either Canadian or US citizenship. If a
US citizen the baby will be taxed on its world wide income no matter where the
residence because taxation in the US is based on citizenship. In Canada the baby
would be taxed based on where it lived because taxation in Canada is based on
Residency. So in the US the baby would be taxed indiscriminately but in Canada
the baby would be taxed mercilessly. See that wasn't hard.
Anon.

LAWS HOME wrote:

> I have an aquaintance here in town who visited Canada last summer and
> unfortunately while there she went in to labor and had her baby  a month
> prematurely. The dilema is that she is trying to file her tax return and she
> needs a social security # , the U.S. says "we need to see a birth
> certificate" so she calls the hospitol in Canada and they tell her,  " we
> need a social security # to give you a birth certificate" What the hell is
> going on here? Is there any list members who are familiar with the procedure
> for getting a social security # in Canada? It sounds like a fight between
> countries for the "citizenship " of this 6 month old baby! How
> ridiculous...what is this world coming too? Any help would be appreciated.
> Tom