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Guides

Straight answers, written by the CPA who’d file it.

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.

All Cross-BorderUS TaxCanadian TaxSmall Business & BookkeepingCFO & AdvisoryTax Planning

Page 27 of 41, newest first.

Cross-Border

Canadian Buying a US Vacation Rental: How Should I Hold It?

How you hold a US vacation rental affects cost segregation, platform withholding, passive activity grouping, estate tax, and Canadian reporting.

Aug 27, 2026
US Tax

Church Bookkeeping: Fund Accounting, Minister Housing Allowance, and the FICA Exemption

Churches use fund accounting, not standard bookkeeping. Church accounting follows rules that apply nowhere else in the tax code.

Aug 27, 2026
Cross-Border

Competent Authority and the Mutual Agreement Procedure (US-Canada Treaty)

When both countries tax the same income and the treaty does not fix it. But some disputes cannot be resolved that way.

Aug 27, 2026
US Tax

Construction Change Orders: Revenue Recognition, Disputed Claims, and PCM Impact

A contractor performs $80,000 of additional work on a project because the owner requested a scope change verbally.

Aug 27, 2026
US Tax

Construction Contractor Tax Deductions: WIP Accounting, Equipment Write-Offs, and the QBI Deduction

Construction contractors face unique tax rules: percentage-of-completion, UNICAP on job costs, bonus depreciation, and the 20% QBI deduction.

Aug 27, 2026
US Tax

Construction Company Entity Structure: LLC vs S-Corp and the QBI Deduction for Contractors

For most contractors whose profit runs well past what they'd have to pay a manager to do their job, the answer is an LLC that elects S-corp tax treatment.

Aug 27, 2026
US Tax

Construction Equipment Depreciation: Section 179 vs Bonus Depreciation vs MACRS

Contractors can write off equipment in year one: Section 179 up to $2,500,000 (2025 and 2026, indexed from 2027), or 100% bonus depreciation with no cap.

Aug 27, 2026
US Tax

Construction Insurance and Bonding: Surety Bonds, Workers' Comp, and the Tax Treatment of Premiums

Bond and insurance premiums are deductible under IRC 162, and the deduction lands when the premium is paid, cash or accrual.

Aug 27, 2026
US Tax

Construction Job Costing: How to Track Costs by Project for Tax Compliance and Profit

Job costing is the foundation of construction accounting. How to track costs by project, what the IRS requires, and how it feeds percentage-of-completion.

Aug 27, 2026
US Tax

Construction Multi-State Tax: Nexus, Withholding, and Sales Tax on Materials When You Work Across State Lines

One job across the state line is enough. A crew on a job site is physical presence, and the federal shield most people have heard of, P.L. 86-272.

Aug 27, 2026
US Tax

Construction Prevailing Wage: Davis-Bacon Compliance, Certified Payroll, and Tax Implications

Federal and state prevailing wage laws require above-market pay and certified payroll on public projects. How Davis-Bacon works and the tax implications.

Aug 27, 2026
US Tax

Construction Worker Classification: 1099 vs W-2 and the Cost of Getting It Wrong

A worker who shows up at your job site every morning, uses your materials, and takes direction from your superintendent is an employee.

Aug 27, 2026
US Tax

Cost Accounting Standards (CAS): Coverage, Compliance, and Disclosure

CAS governs how government contractors measure, assign, and allocate costs. The Cost Accounting Standards (CAS) add a second, separate layer.

Aug 27, 2026
US Tax

Cost Segregation After the Big Beautiful Bill: What 100% Bonus Depreciation Means for Your Rental

100% bonus depreciation is now permanent. A cost segregation study can reclassify 20-40% of your building into components you expense in year one.

Aug 27, 2026
Canadian Tax

CRA Appeal Outcomes by Issue Type: Where Objections Actually Succeed

The CRA agrees with taxpayers on objections 55% of the time, but success rates vary widely by issue type. See which disputes are worth fighting.

Aug 27, 2026
Canadian Tax

CRA Director's Liability (227.1): The Due Diligence Defense

When a Canadian corporation fails to remit payroll source deductions, GST/HST, or employee CPP/EI premiums, the CRA can pursue the directors personally.

Aug 27, 2026
Canadian Tax

CRA Installment Payment Arrangements: How to Negotiate and What Happens If You Miss One

How CRA installment payment arrangements work, what the CRA will accept, the interest that keeps accruing, and the consequences of missing a payment.

Aug 27, 2026
Canadian Tax

CRA Late-Filing Penalties: Automatic vs Discretionary, and How to Get Relief

CRA late-filing penalties for T1, T2, T1135, and information returns. How the automatic and repeated penalties work, and when the CRA will waive them.

Aug 27, 2026
Canadian Tax

CRA Net Worth Reassessment: How CRA Builds Its Case and How to Challenge It

How the CRA uses the net worth method to reassess unreported income, the common errors in its math, the burden of proof, and how to challenge it.

Aug 27, 2026
Canadian Tax

CRA Personal Services Business (PSB) Reclassification: How to Defend

A personal services business (PSB) reclassification is one of the most expensive things the CRA can do to a small corporation.

Aug 27, 2026
Canadian Tax

CRA Shareholder Benefit (Section 15) Reassessment: How to Respond

The CRA also reassesses under ITA 15(2) when a shareholder borrows from the corporation and does not repay within the statutory window.

Aug 27, 2026
Canadian Tax

CRA SR&ED Claim Disputes: What to Do When Your Claim Is Denied or Reduced

What to do when the CRA denies or reduces your SR&ED claim. The three stages of dispute, success rates at each level, and the issues reviewers target most.

Aug 27, 2026
Cross-Border

Cross-Border Charitable Giving: Strategies for Donors Who File in Both Canada and the US

Give listed shares in kind, use charities recognized on both sides, and plan 2026 US returns around the 0.5% floor.

Aug 27, 2026
Cross-Border

Cross-Border Penalty Coordination: Owing Penalties in Both Countries

Owing penalties to both the IRS and CRA at the same time. If you filed your Canadian return late, you owe the CRA a late-filing penalty.

Aug 27, 2026