601 plain-English guides on cross-border, each one ending in what to do next.
Page 21 of 26, newest first.
When a Canadian trust has a US beneficiary. When all parties are Canadian residents, these trusts work as designed. Covers treaty provisions, foreign tax.
Cross-BorderThe CRA Voluntary Disclosure Program (VDP) allows taxpayers who have unreported income, unfiled returns, or incorrect information on prior returns to come.
Cross-BorderChild support is neither deductible nor taxable in Canada or the US, whatever the agreement date and whichever side of the border each parent lives.
Cross-BorderSplitting RRSPs, 401(k)s, IRAs, and pensions in a cross-border divorce triggers treaty, withholding, and rollover rules.
Cross-BorderEstate freezes, alter-ego trusts, and joint partner trusts are Canadian tools that collide with US estate tax, gift tax, and foreign trust rules.
Cross-BorderClaim bills where they clear the floor: Canada's credit starts over the lesser of 3% of net income or $2,890 (2026), the US deduction over 7.5% of AGI.
Cross-BorderEvery crypto disposal is taxable in both countries, but cost basis, inclusion rates, and reporting forms differ. Covers treaty provisions, foreign tax.
Cross-BorderIf you are a dual US-Canada citizen who was born with both citizenships (or acquired one through a parent). The filing obligation existed all along.
Cross-BorderF-1 students are exempt individuals for five calendar years, so their days don't count toward the substantial presence test. OPT doesn't reset the clock.
Cross-BorderThe foreign tax credit (FTC, claimed on Form 1116) uses that Canadian tax to offset your US liability dollar for dollar, up to the limitation.
Cross-BorderIRC 6013(g) lets you file jointly with a non-resident Canadian spouse for MFJ brackets and the standard deduction. Covers treaty provisions, foreign tax.
Cross-BorderBecause the credit is capped, not at the Canadian tax you paid, but at the US tax attributable to your foreign-source income.
Cross-BorderThey are different forms, filed with different agencies, under different statutes, with different thresholds, and one does not replace.
Cross-BorderMoving to the US does not cancel your GST/HST registration automatically. Moving to the US does not automatically cancel your GST/HST registration.
Cross-BorderCanadians who need to file a US tax return apply for an ITIN using Form W-7. How the process works, what to mail, and how to protect your passport.
Cross-BorderThe NR4 reports Canadian-source income and Part XIII withholding. The NR4 slip is Canada's information return for income paid to non-residents.
Cross-BorderYou can keep your US brokerage and IRA, but most brokerages restrict nonresident accounts once you move to Canada. Covers key rules, filing requirements,.
Cross-BorderThe 3.8% Net Investment Income Tax under IRC 1411 hits US citizens in Canada harder than it hits US citizens in the US. Covers key rules, filing.
Cross-BorderUnder Article XVIII(1) of the Canada-US treaty, OAS paid to a US resident is taxable only in the US. The 15% withholding applies.
Cross-BorderOnce you leave Canada, Canadian payers withhold Part XIII tax at 25%. The US treaty cuts periodic pensions and dividends to 15% and most interest to 0%.
Cross-BorderUS-listed ETFs and individual stocks avoid PFIC rules, but Canadian mutual funds and Canadian-listed ETFs do not. Covers key rules, filing requirements,.
Cross-BorderWithout a QDOT, the marital deduction does not apply to a non-citizen spouse, and estate tax can hit at the first death.
Cross-BorderThe Registered Disability Savings Plan (RDSP) is one of Canada's most generous tax-sheltered accounts. For a qualifying beneficiary.
Cross-BorderCanadian payers must withhold 15% of gross payments to US contractors under Regulation 105. A treaty-based waiver can reduce or eliminate the withholding.