624 plain-English guides on cross-border, each one ending in what to do next.
Page 12 of 26, newest first.
The 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-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-BorderA Canadian pays 15% US withholding on US dividends with a W-8BEN, then Canadian tax at full rates less a credit, with no gross-up. Treaty rates, gross-up and credits both ways.
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, and a Canadian's US assets over $60,000 before the treaty credit.
Cross-BorderMost interest paid between Canada and the US is exempt from withholding under Article XI of the treaty. Here's when tax still applies and how each country taxes it.
Cross-BorderA US company paying someone who works in Canada runs Canadian payroll: a CRA payroll account, income tax, CPP and EI, and T4s. Plus totalization, treaty and PE rules.
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-BorderA Toronto cross-border tax accountant files both countries' returns and handles the Ontario pieces: 2026 rates, probate on a cross-border estate, OHIP and land transfer tax.
Cross-BorderA Vancouver cross-border tax accountant files both countries' returns and handles the BC pieces: 2026 rates, the 20% foreign buyer tax, the vacancy tax and the flipping tax.
Cross-BorderA good cross-border tax accountant files both countries' returns, can represent you before the IRS and CRA, and names your FBAR, T1135 and 5471 needs on the first call.
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 and US returns April 15, with FBAR automatically extended to October 15. Every 2026 and 2027 cross-border date in one table.
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).