581 plain-English guides on cross-border, each one ending in what to do next.
Page 21 of 25, newest first.
US-listed ETFs and individual stocks avoid PFIC rules, but Canadian mutual funds and Canadian-listed ETFs do not.
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.
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.
Cross-BorderThe tax answer depends on your income mix, province, state, and whether you value OAS clawback avoidance, healthcare, or estate tax simplicity.
Cross-BorderA Roth conversion before moving to Canada triggers US tax now but can avoid Canadian tax on withdrawals later.
Cross-BorderWhen RSUs vest after a cross-border transfer, both US and Canadian payroll systems may withhold independently, often taking 60% to 70% of the vest.
Cross-BorderWhen you sell a Canadian business relative to your move to the US determines the LCGE, the departure tax, and whether both countries tax the gain.
Cross-BorderThe US uses a weighted day count (the substantial presence test), but it runs across three years, not one.
Cross-BorderIf your spouse owns 10% or more of a Canadian corporation, IRC 958(b) attributes those shares to you, making it a CFC.
Cross-BorderThe deduction matches the amount contributed to the RRSP, offsetting the income inclusion from the distribution.
Cross-BorderWhen you leave Canada, ITA 128.1(4) deems you to have disposed of most of your property at fair market value.
Cross-BorderThe US child tax credit (CTC) under IRC 24 provides up to $2,200 per qualifying child under 17 (raised from $2,000 by the One Big Beautiful Bill Act).
Cross-BorderUS flow-through entities (S-Corps and partnerships) pass their income to the owners' personal returns.
Cross-BorderUS Social Security paid to a Canadian resident is taxable only in Canada under the treaty. Canada includes 85% in income with a 15% deduction.
Cross-BorderThe WEP reduced your Social Security benefit if you received a pension from employment not covered by Social Security (including CPP).
Cross-BorderThe ceiling is the least of three amounts: what you specify, the departure gain, and the later loss.
Cross-BorderIf you worked in both Canada and the US, you may be entitled to benefits from both CPP and Social Security.
Cross-BorderCanada does not recognize a 529 plan's tax-free status. The 529 keeps its US tax-free status after you move.
Cross-BorderBoth require the seller to compute the real tax, and the real tax depends on whether the property was personal use or rental, how long it was held.
Cross-BorderCanada ignores the ISO distinction, so all stock options are taxed alike. A stock option exercised after a cross-border move is taxed by both countries.
Cross-BorderYou keep your HSA when you move to Canada, but Canada taxes the growth annually, you cannot contribute without a US HDHP, and the treaty does not cover it.
Cross-BorderThe One Big Beautiful Bill made TCJA rates permanent and raised the estate exemption to $15 million. Here is what changed for cross-border filers.
Cross-BorderHow the totalization agreement prevents double FICA and CPP contributions, assigns coverage to one country, and lets you combine work credits for benefits.