624 plain-English guides on cross-border, each one ending in what to do next.
Page 3 of 26, newest first.
Owning rental property across the Canada-US border creates filing obligations in both countries. Each country taxes the income and requires specific forms.
Cross-BorderOwning rental property across the border creates filing obligations in both countries. Withholding, treaty elections, and foreign tax credits apply.
Cross-BorderWithdrawing from a retirement account in one country while living in the other triggers withholding, income inclusion, and a foreign tax credit.
Cross-BorderAn employee who relocates between Canada and the US while holding unvested stock options faces one of the more complex cross-border tax problems.
Cross-BorderHow Canada and the US tax stock options and RSUs when you work in both countries or move with unvested awards: sourcing rules, the 50% deduction, ISOs and the forms.
Cross-BorderWhen related companies in Canada and the US transact with each other, both countries require arm's-length pricing. Covers treaty provisions, foreign tax.
Cross-BorderA small business operating in both Canada and the US through related entities must price intercompany transactions at arm's length.
Cross-BorderA trust with connections to both Canada and the US faces dual taxation, complex reporting, and treaty provisions that often do not resolve the overlap.
Cross-BorderTax residency follows each country's domestic rules, not the employer's location. Working remotely between Canada and the US triggers both.
Cross-BorderUS persons report foreign accounts on FBAR and Form 8938. Canadian residents report foreign property on T1135. Thresholds, due dates, and penalties differ.
Cross-BorderA Canadian snowbird who spends more than 122 days per year in the US over a three-year period may meet the substantial presence test and be treated.
Cross-BorderLeaving Canada triggers a deemed disposition of most assets at fair market value, creating an immediate capital gains tax bill.
Cross-BorderThe year you move from the US to Canada creates a split-year for Canadian tax purposes and may trigger deemed acquisition rules.
Cross-BorderA Canadian who spends part of the year in the US can accidentally become a US tax resident under the substantial presence test.
Cross-BorderWithout the Totalization Agreement, a worker who crosses the Canada-US border could owe social security contributions in both countries.
Cross-BorderThe US-Canada tax treaty's Limitation on Benefits article can deny treaty benefits to entities that lack a genuine connection to either country.
Cross-BorderA US citizen living abroad can exclude foreign earned income under IRC 911 or claim a foreign tax credit under IRC 901. Choosing wrong can cost thousands.
Cross-BorderA US citizen who moves to Canada continues to file US tax returns for life (citizenship-based taxation) and adds Canadian filing obligations as a new.
Cross-BorderThe US imposes estate tax on US-situs assets of non-resident aliens. Canadians who own US property get a prorated unified credit under Article XXIX-B.
Cross-BorderA US person who controls or owns 10% of a Canadian corporation generally files Form 5471 with their return. The five categories, schedules, $10,000 penalty and open statute.
Cross-BorderWhen a US person inherits from a Canadian estate, the estate pays Canada's tax on deemed gains. The US heir usually owes no US tax but may need Form 3520 and an FBAR.
Cross-BorderA Canadian company expanding to the US chooses between a subsidiary and a branch. The tax, liability, and loss-utilization differences are significant.
Cross-BorderCanadian residents who receive US dividends face 15% treaty-reduced withholding. Some pay the full 30% and can reclaim the excess.
Cross-BorderA Canadian resident who holds US stocks or receives US-source income gives Form W-8BEN to the payer to reduce withholding from 30% to the 15% treaty rate.