624 plain-English guides on cross-border, each one ending in what to do next.
Page 13 of 26, newest first.
Nonqualified deferred compensation (NQDC) plans let employees postpone US income tax on compensation until it is paid out, often years later.
Cross-BorderNo digital nomad rule exists in either tax code. Residency decides who taxes your worldwide income, and work location decides who taxes that pay.
Cross-BorderCPP disability and US SSDI are taxed under the treaty like social security. The Disability Tax Credit (DTC) is Canada-only.
Cross-BorderIf you decided to wind up your Canadian corporation after moving to the US, here are the mechanics: the final T2, the deemed dividend.
Cross-BorderIf you own property in both countries, one will can be valid in both, but two wills, each limited to one country's assets and not revoking the other, usually work better.
Cross-BorderIf both countries claim you as a tax resident, the Canada-US treaty has a tie-breaker. Here is how each test works and what happens when the tie breaks.
Cross-BorderHow Canadian EI benefits are taxed when you live in the US, how US unemployment benefits are taxed in Canada, and what the treaty says.
Cross-BorderThe US uses quarterly estimated payments. Canada uses instalment notices. Here is how both systems work when you file in both countries.
Cross-BorderYou file an FBAR if you're a US person and your foreign accounts together topped $10,000 at any point in the year. Who counts, which Canadian accounts, and the dates.
Cross-BorderYour first US tax return as a Canadian immigrant is the most complex return you will file, because it sits at the intersection of Canada's departure.
Cross-BorderHow the foreign earned income exclusion works for Americans living in Canada. It sounds like a gift for Americans in Canada.
Cross-BorderWhen Canadian taxes paid exceed the US tax on the same income, the excess foreign tax credit does not disappear. Covers key rules, filing requirements,.
Cross-BorderThe foreign tax credit (FTC) eliminates double taxation by crediting foreign income taxes paid against the US tax on the same income.
Cross-BorderCanadians file Form 1040-NR for US work, a US business, rental income under the 871(d) election, a US property sale, or a refund of over-withholding. Due June 15 without US wages.
Cross-BorderIf a US payor withheld 30% on your income when the treaty rate was lower (or zero), you file a US return to get the difference back.
Cross-BorderForm 8233 lets a non-resident alien claim a treaty-based withholding exemption on compensation or independent personal services income.
Cross-BorderCanada doesn't tax casual gambling or lottery winnings. The US takes 30% of most US winnings from Canadians; a 1040-NR can recover some. US winners of Canadian prizes owe US tax.
Cross-BorderMarriage changes your filing status, opens (or closes) elections, and creates new reporting obligations in both countries.
Cross-BorderA US green card holder who moves to Canada has the same US filing obligations as a US citizen: worldwide income is reported on a 1040 every year.
Cross-BorderThe US tax filing for Canadians on H-1B or L-1 visas. Dual-status returns, full-year election, treaty tiebreaker, and the first-year transition mechanics.
Cross-BorderCanada allows employees and self-employed individuals to claim home office expenses under ITA 8(13) (employees) and ITA 18(12) (self-employed).
Cross-BorderA practical guide to converting T4, T4A, T3, T5, and T5008 slips into 1040 line items: where each type goes, which exchange rate to use.
Cross-BorderCanada and the US take opposite approaches to taxing couples. Canada taxes each individual separately, with no joint filing option.
Cross-BorderA Canadian resident who forms a US LLC is taxed on the LLC's income in Canada at personal rates, gets no corporate deferral, and may owe US tax too.