581 plain-English guides on cross-border, each one ending in what to do next.
Page 10 of 25, newest first.
Canada determines tax residency based on residential ties, not citizenship or a fixed day count. Your home, spouse, and dependants drive the test.
Cross-BorderHow capital gains are taxed in Canada versus the United States. Canada and the US both tax capital gains.
Cross-BorderBoth Canada and the US allow capital losses to offset capital gains, with unused losses carrying forward to future years.
Cross-BorderThe closer connection test under IRC 7701(b)(3)(B) lets Canadians who meet the substantial presence test avoid US tax residency.
Cross-BorderCanada and the US use different tests to classify workers. Misclassification across the border creates liability in both countries.
Cross-BorderWhat makes a Canadian corporation a CFC for US tax purposes, and what that means for a US citizen who owns one.
Cross-BorderThe US uses cost basis (with step-up at death); Canada uses adjusted cost base (with deemed disposition at death).
Cross-BorderBusiness travelers crossing the Canada-US border for meetings, projects, or short assignments trigger tax obligations based on the 183-day rule.
Cross-BorderTreaty Article XXI allows it, capped at income from the charity's country unless it's a school you attended: 75% of net US-source income for Canadians.
Cross-BorderThe treaty rate on dividends is 15% for portfolio investors and 5% for corporate shareholders who own at least 10% of the voting stock.
Cross-BorderHow the Canadian principal residence exemption and the US Section 121 exclusion interact when you sell a home after moving across the border.
Cross-BorderCanada taxes the gain via a deemed sale at death; the US taxes estate value over $15,000,000 in 2026, or over $60,000 of US assets for a Canadian.
Cross-BorderThis is different from dividends (15% treaty rate) and a significant planning point for cross-border investors.
Cross-BorderAn employer with workers in both countries must handle two payroll systems, two sets of withholding rules, and the totalization agreement.
Cross-BorderElect net-basis tax or lose 30% (US) or 25% (Canada) of gross rent to withholding: IRC 871(d) and Form W-8ECI in the US.
Cross-BorderAlberta's combined top marginal rate is 48%, compared to 53.5% in Ontario and BC, 53.3% in Quebec, and 54% in Nova Scotia.
Cross-BorderFlorida is the single most common landing spot for Canadians leaving Canada, and the reason people give is almost always the same one: no state income tax.
Cross-BorderMontreal's cross-border tax picture includes Revenu Quebec's separate TP-1 return, QST instead of HST, QPP instead of CPP, and French-language filings.
Cross-BorderToronto's cross-border tax picture includes Ontario's 53.5% top rate, the highest probate fees in Canada, a double land transfer tax.
Cross-BorderVancouver's cross-border tax picture includes BC's 53.5% top rate, a 20% foreign buyer tax, speculation and vacancy taxes, and the Seattle tech corridor.
Cross-BorderWhat a cross-border tax accountant actually handles, how to tell a real specialist from a generalist, what the fees look like.
Cross-BorderThe CRA also receives reciprocal data from the IRS on Canadian-resident accounts held at US financial institutions.
Cross-BorderCanadian returns are due April 30, US returns April 15. Extensions, FBAR, and form-specific deadlines all differ. Here is the full calendar.
Cross-BorderCross-border returns cost more than domestic ones. Here is what drives the price, what the ranges look like, and what you should ask before hiring.