624 plain-English guides on cross-border, each one ending in what to do next.
Page 22 of 26, newest first.
The 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-BorderOften yes. The FBAR goes to FinCEN at $10,000; Form 8938 goes to the IRS at $50,000 or more. Thresholds, what counts, penalties and Canadian examples side by side.
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-BorderCanada's non-resident withholding tax is 25% of the gross payment under Part XIII. For US residents the treaty cuts dividends and periodic pensions to 15%, and CPP and OAS to zero.
Cross-BorderUS-listed ETFs and most operating-company stocks avoid the PFIC rules; Canadian mutual funds and Canadian-listed ETFs don't. What to hold, where, and how to clean up.
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.
Cross-BorderThe tax answer depends on your income mix, province, state, and whether you value OAS clawback avoidance, healthcare, or estate tax simplicity.