Jennifer Behm, associate attorney with Berardi Immigration Law, had a busy week at the Peace Bridge. Following is an overview of some border cases she presented to Customs and Border Protection (CBP) these past few days.

TN Engineer vs. TN Computer Systems Analyst

Niagara Falls, NY - The Honeymoon Capital of the World issued more than eleven-hundred marriage licenses in 2013, which is the most in forty years.

Kimberly and Kiera Smith are both from Niagara Falls, but they met in high school at the State Fairgrounds. They got married this year in Niagara Falls.

"She walked by my competition site. It was inevitable. I had to wave and say hi and everything," says Kimberly Ortiz-Smith.

"We were complete strangers at that time. I just saw her cooking and I was like, all right, hi," says Kiera Smith.

"We were hoping the actual Falls, but it's a little too cold for that," says Ortiz-Smith.

Niagara Falls issued more wedding licenses in 2013 than it has in any year since 1973. The mayor says revenue from marriage ceremonies performed by the two Marriage Officers in the Clerk's Office almost doubled from 2012 to 2013.

It seems hard to believe that tax season is already upon us! This year, U.S. income taxes must be filed by April 15. If you’re one of the 21 million Canadians who had an extended stay in the U.S. last year, you may be subject to U.S. taxes.

How do I know if I will have to file U.S. taxes?