 On October 26, 2015, "Forbes" reported that during 2014, American dual citizens in Canada who were trying to renounce their U.S. citizenship created a backlog at the US Consulate in Toronto.People giving up US citizenship may be subject to an expatriation tax.Originally, under the Foreign Investors Tax Act of 1966, people determined to be giving up citizenship for the purpose of avoiding US taxation were subject to 10 years of continued taxation on their US-source income, to prevent ex-citizens from taking advantage of special tax incentives offered to foreigners investing in the United States.