601 plain-English guides on cross-border, each one ending in what to do next.
Page 11 of 26, newest first.
Canada and the US use different tests to classify workers. Misclassification across the border creates liability in both countries.
Cross-BorderA Canadian corporation owned over 50% by US shareholders is a CFC, so a US owner files Form 5471 and may owe US tax on Subpart F and net CFC tested income.
Cross-BorderThe US uses cost basis (with step-up at death); Canada uses adjusted cost base (with deemed disposition at death). Covers treaty provisions, foreign tax.
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. Covers treaty provisions, foreign tax.
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, some of 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. Covers treaty provisions, foreign tax.
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.
Cross-BorderTuition paid at a school in one country can generate a tax benefit in the other country, but the two systems handle education costs differently.
Cross-BorderWhich exchange rate to use, when to use it, and where the CRA and IRS disagree. The CRA wants Canadian dollars. Covers treaty provisions, foreign tax.
Cross-BorderCanada taxes a deemed disposition at death. The US imposes estate tax on worldwide assets (or US-situs assets for non-residents).
Cross-BorderNonqualified deferred compensation (NQDC) plans let employees postpone US income tax on compensation until it is paid out, often years later.