601 plain-English guides on cross-border, each one ending in what to do next.
Page 24 of 26, newest first.
Usually no. The treaty replaces the $60,000 default with a pro-rata share of the full US exclusion, but you must file Form 706-NA to claim it.
Cross-BorderIt might be, and the fix has a price either way. Three problems run at once, on two sides of the border. Three problems run at once.
Cross-BorderRent from a US property pays a flat 30% of the gross to the IRS, with no deductions allowed against it, and that is the default for a Canadian who hasn't.
Cross-BorderUsually not. Days you commute home within 24 hours don't count toward US residency if you cross on more than 75% of your workdays.
Cross-BorderCanada taxes your remote pay first, because you're resident here. What you owe, what your US employer owes Canada, and the forms both sides need.
Cross-BorderProbably, yes. If you're a US person (citizen, green card holder, or US tax resident) and you own at least 10% of a Canadian corporation or control it.
Cross-BorderDual-status is the default in your arrival year. Three separate elections can change that, and two of them generally need a spouse.
Cross-BorderA section 6677 penalty is assessable, meaning the IRS can charge it without first sending a proposed notice you get to argue.
Cross-BorderA paid assessment is worth it when your file holds an unknown that changes the price or the plan. If you already know which returns you need, skip it.
Cross-BorderAn LLC formed while you're still a Canadian resident usually lands in a mismatch Canada doesn't fix, and an S corporation is closed to a nonresident alien.
Cross-BorderCalifornia taxes RRSP growth annually and runs some of the highest state income tax rates in the US. What BC residents need to plan for.
Cross-BorderFlorida levies no personal income tax, but the cost of the move lands on the Canadian side, on the way out. and it lands on the way out.
Cross-BorderCatch up first, then renounce. Form 8854's five-year compliance certification makes you a covered expatriate at any net worth if you can't certify.
Cross-BorderA section 217 election trades the flat 25% withholding on non-resident RRSP income for graduated Canadian rates. Who wins, the June 30 wall, and the math.
Cross-BorderUS brokerage accounts, US bank accounts and US shares all count toward that line under ITA 233.3. US retirement accounts are the unsettled cell.
Cross-BorderProbably yes. Unreported employment income fails the delinquent FBAR gate, and the IRS pulled that route in mid-2026. Recent movers may use foreign Streamlined.
Cross-BorderCanada doesn't deem your LIRA sold when you leave, and in most places you can unlock it as a non-resident, usually about two years after you go.
Cross-BorderThere's no flat 182-day safe number. The substantial presence test weights three years, so 122 days each winter, three winters running, already meets it.
Cross-BorderCanadian tax starts again on the day you establish residential ties here, which is a facts question rather than a border formality.
Cross-BorderUsually yes for a 401(k), though CRA has never confirmed it: ITA 60(j) gives a deduction if five conditions hold and you fund the RRSP in time.
Cross-BorderNot necessarily. Each country runs its own inclusion rule and taxes its share of the vesting period. and the credit is capped.
Cross-BorderYes, in most cases. A Roth IRA held by a Canadian resident stays tax-free in most cases, and that outcome rests on three separate things rather than one.
Cross-BorderNo CRA description of Form NR73 we could locate makes it mandatory, and what it gives back is an opinion that doesn't bind the CRA.
Cross-BorderA spouse who stays in Canada is usually a significant residential tie, which can push your Canadian departure date past your own flight.