601 plain-English guides on cross-border, each one ending in what to do next.
Page 16 of 26, newest first.
When to convert your RRSP to a RRIF, how withdrawals are taxed in both countries, and the 15% treaty rate on periodic RRIF payments.
Cross-BorderCan a US citizen contribute to an RRSP? How it is treated on the US return, the treaty election, contribution room mechanics.
Cross-BorderRSP and RRSP both refer to Canada's registered retirement savings plan. The difference in naming, the US tax treatment, and the cross-border complications.
Cross-BorderHow the qualified business income deduction works when you have a Canadian business, foreign income, or cross-border rental.
Cross-BorderSection 85 of the Income Tax Act lets a Canadian taxpayer transfer property to a Canadian corporation on a tax-deferred basis.
Cross-BorderSelf-employment income is taxed in the country where the work is performed, not where the client is located. not US tax.
Cross-BorderFor employees, the employer handles the remittance and the totalization agreement sorts out which country collects. Covers key rules, filing requirements,.
Cross-BorderSeverance pay creates a cross-border tax problem because the payment arrives after the employment ends, often when the employee has already moved.
Cross-BorderA spousal RRSP lets one spouse contribute to an RRSP in the other spouse's name, using the contributor's own contribution room.
Cross-BorderWhen you can claim the standard deduction as a cross-border filer, when you must itemize, the NRA and dual-status rules, and the SALT cap on state taxes.
Cross-BorderA US citizen (or green card holder) who incorporates a business in Canada creates a cross-border tax structure from inception.
Cross-BorderFederal taxes are only half the story. The Canada-US tax treaty coordinates federal taxation between the two countries. Covers treaty provisions, foreign.
Cross-BorderThe substantial presence test is the formula the IRS uses to determine whether a non-citizen without a green card is a US tax resident.
Cross-BorderThe CRA and IRS can help each other collect tax debts under the treaty's mutual collection assistance article. Covers treaty provisions, foreign tax.
Cross-BorderWhen a company moves an employee from Canada to the US (or the other way), the employee's tax situation changes, and not always for the better.
Cross-BorderYour IRS tax home is your regular place of business, not where you live. This distinction drives FEIE eligibility, travel deductions, and treaty claims.
Cross-BorderA tax residency certificate proves where you live for treaty purposes. The US uses Form 8802 to request one; Canada uses a letter from the CRA.
Cross-BorderIf your Canadian and US companies do business with each other, the prices you charge between them must be arm's length. Covers treaty provisions, foreign.
Cross-BorderYou can be a tax resident of both Canada and the United States at the same time under each country's domestic rules. Covers key rules, filing.
Cross-BorderThere is no Canadian tax triggered by the purchase itself (no transfer tax beyond the provincial land transfer tax that applies to all buyers.
Cross-BorderIf one parent is a US citizen (or in some cases a US national or long-term resident), a child born in Canada is a US citizen at birth under INA 301.
Cross-BorderThe Canadian T1 return is due April 30 (June 15 if you or your spouse is self-employed, but the balance owing is still due April 30).
Cross-BorderA Canadian corporation receiving US-source payments (dividends, royalties, service fees) files Form W-8BEN-E to claim treaty-reduced withholding rates.
Cross-BorderThe W-4 doesn't ask about your Canadian situation, but your Canadian situation changes what the right W-4 looks like. Here is how to set it up.