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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 28 of 41, newest first.

Cross-Border

Cross-border power of attorney for tax matters

If you live in one country and have tax obligations in the other, a single power of attorney won't cover you.

Aug 27, 2026
Cross-Border

Deceased Parent's CRA/IRS Debt: What the Estate and the Kids Owe

The short answer: the estate pays, not the children, unless the children received assets from the estate before the tax debt was settled.

Aug 27, 2026
Cross-Border

Deemed disposition on death in Canada vs US stepped-up basis

When a Canadian resident dies, Canada taxes every dollar of unrealized capital gain as if the person sold everything the day before death.

Aug 27, 2026
Cross-Border

DIIRSP: The IRS Procedure for Late International Information Returns

If your income tax returns were filed on time and the only thing missing is a form, one for your Canadian corporation, your TFSA.

Aug 27, 2026
US Tax

Dental Associate Compensation: Production Pay, Buy-In Structures, and Tax Treatment

How associate dentist pay works, from daily rates to production percentages, and how the buy-in that often follows is valued, structured, and taxed.

Aug 27, 2026
US Tax

Dental Service Organizations: How DSO Structures Work and What They Mean for Taxes

The dental service organization, or DSO, is one of the most consequential structural shifts in the dental industry.

Aug 27, 2026
US Tax

Dental Hygienist Classification: W-2, 1099, and When a Temp Hygienist Is Actually an Employee

Dental practices often pay temp hygienists on a 1099, but the IRS and state agencies scrutinize these arrangements.

Aug 27, 2026
US Tax

Dental Practice Bookkeeping: Chart of Accounts, Overhead Benchmarks, and Production Tracking

Dental practices run on unique metrics: overhead percentage, production per hour, collection rate, and hygiene ratio.

Aug 27, 2026
US Tax

Dental Practice Entity Structure: LLC, S-Corp, Partnership, and When to Change

The entity structure a dentist picks affects self-employment tax, liability, associate buy-ins, and sale value.

Aug 27, 2026
US Tax

Dental Practice Insurance: Types, Costs, and Tax Deductions

A dental practice carries more insurance lines than almost any other small business its size: malpractice, general liability, workers' compensation.

Aug 27, 2026
US Tax

Dental Practice Retirement Plans: Defined Benefit, Cash Balance, Solo 401(k), and How to Stack Them

A dentist over 45 with steady profit can shelter $200,000 or more a year by stacking a cash balance plan on a 401(k).

Aug 27, 2026
US Tax

Dental Practice Startup Costs: New Practice vs Acquisition and How Each Is Deducted

A dentist starting a practice faces a fork in the road that changes everything about the first-year tax return.

Aug 27, 2026
US Tax

Dental Practice Tax Deductions: Equipment, Supplies, and Every Expense You Can Write Off

Nearly every dental practice cost is deductible; equipment comes off in year one through Section 179 (up to $2,500,000 for 2026) or 100% bonus.

Aug 27, 2026
US Tax

Dental Practice Valuation and Sale: What Sets the Price, How It's Allocated, and How the Tax Works

A dental practice sells as assets, and the split on Form 8594 decides the tax: goodwill is capital gain to the seller.

Aug 27, 2026
Canadian Tax

Post-Mortem Tax Planning: The 164(6) Pipeline for Private Corporation Shares

Then, when the estate redeems or sells those shares back to the corporation, subsection 84(2) converts the redemption proceeds into a deemed dividend.

Aug 27, 2026
Cross-Border

Executor liability in cross-border estates: Canada and US exposure

If you're the executor (or liquidator, in Quebec) of a cross-border estate, you've inherited a job with personal financial risk.

Aug 27, 2026
Cross-Border

Foreign Accrual Property Income (FAPI): How Canada Taxes Your US Corporation Before You Take a Dividend

The two regimes look alike from a distance and behave very differently up close, and the difference is where the money is lost.

Aug 27, 2026
US Tax

FICA Tip Credit: The Restaurant Tax Break Worth $18K-$80K Per Year

A single-location restaurant with 15 tipped employees can generate $18,000 to $30,000 per year in credits.

Aug 27, 2026
Cross-Border

FIRPTA and Cost Segregation Recapture on a Vacation Rental Sale

Cost segregation on a vacation rental triggers IRC 1245 ordinary recapture on sale, and FIRPTA withholding at closing may not cover the actual tax bill.

Aug 27, 2026
US Tax

Fix-and-Flip Tax: When the IRS Calls You a Dealer

Flipping houses makes you a dealer in the IRS's eyes, meaning ordinary income rates, self-employment tax, UNICAP on rehab costs, and no 1031 exchange.

Aug 27, 2026
Cross-Border

Form 706-NA: filing the US estate tax return for a Canadian who died owning US assets

A Canadian dies owning a Florida condo and a brokerage account holding US shares. Nine months later the IRS expects a return.

Aug 27, 2026
US Tax

Franchise Bookkeeping: Chart of Accounts, Royalty Tracking, and Franchisor Reporting

Franchise bookkeeping must satisfy the franchisor's audit rights and reconcile royalties to POS data. How to build a chart of accounts that handles both.

Aug 27, 2026
US Tax

Franchise Exit Strategy: Selling, Closing, and Retirement Planning for Franchise Owners

Every franchise agreement has an end date. Whether you're fifteen years into a twenty-year term and starting to think about what comes next.

Aug 27, 2026
US Tax

Franchise FDD Tax Review: What the Disclosure Document Tells You About Your Tax Picture

If you're evaluating a franchise opportunity, you've probably been told to "have a lawyer review the FDD." That's good advice.

Aug 27, 2026