971 plain-English guides on cross-border moves, US and Canadian returns, and small-business money. Each one ends in what to do next, and says when a written Diagnostic is the smarter first step.
Page 20 of 41, newest first.
BC's combined top rate near 53.5% falls to US federal only, no state or county income tax in Hillsborough County.
Cross-BorderVancouver to Washington DC is a smaller corridor than Vancouver to Seattle or San Francisco, but it's a real one, and it runs on a different logic.
Cross-BorderAlimony under a US divorce agreement signed after 2018 is invisible to the IRS: the payer can't deduct it and the recipient doesn't report it.
Cross-BorderBoth countries have an AMT. Canada overhauled its version in 2024. That parallel calculation is the alternative minimum tax.
Cross-BorderAmending a cross-border return is never a one-country event. If the US return changes (higher or lower income, different FTC, corrected filing status).
Cross-BorderUS citizens living in Canada still file US tax returns, FBARs, and Form 8938 every year. The FTC prevents double tax, but the compliance stack is real.
Cross-BorderHow the bona fide residence test works for the foreign earned income exclusion. The bona fide residence test is based on intent and permanence.
Cross-BorderTaking the commuted value of a Canadian employer pension when leaving for the US creates tax in both countries.
Cross-BorderWhen a Canadian sells US real estate, the buyer withholds 15% under FIRPTA, the IRS taxes the gain, and Canada taxes it too (with an FTC).
Cross-BorderA Canadian starting or buying a business in the US faces a set of decisions that are different from those facing a US domestic entrepreneur.
Cross-BorderCanada determines tax residency based on residential ties, not citizenship or a fixed day count. Your home, spouse, and dependants drive the test.
Cross-BorderHow capital gains are taxed in Canada versus the United States. Canada and the US both tax capital gains.
Cross-BorderBoth Canada and the US allow capital losses to offset capital gains, with unused losses carrying forward to future years.
Cross-BorderThe closer connection test under IRC 7701(b)(3)(B) lets Canadians who meet the substantial presence test avoid US tax residency.
Cross-BorderCanada and the US use different tests to classify workers. Misclassification across the border creates liability in both countries.
Cross-BorderWhat makes a Canadian corporation a CFC for US tax purposes, and what that means for a US citizen who owns one.
Cross-BorderThe US uses cost basis (with step-up at death); Canada uses adjusted cost base (with deemed disposition at death).
Cross-BorderBusiness travelers crossing the Canada-US border for meetings, projects, or short assignments trigger tax obligations based on the 183-day rule.
Cross-BorderTreaty Article XXI allows it, capped at income from the charity's country unless it's a school you attended: 75% of net US-source income for Canadians.
Cross-BorderThe treaty rate on dividends is 15% for portfolio investors and 5% for corporate shareholders who own at least 10% of the voting stock.
Cross-BorderHow the Canadian principal residence exemption and the US Section 121 exclusion interact when you sell a home after moving across the border.
Cross-BorderCanada taxes the gain via a deemed sale at death; the US taxes estate value over $15,000,000 in 2026, or over $60,000 of US assets for a Canadian.
Cross-BorderThis is different from dividends (15% treaty rate) and a significant planning point for cross-border investors.
Cross-BorderAn employer with workers in both countries must handle two payroll systems, two sets of withholding rules, and the totalization agreement.