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 37 of 41, newest first.
Canadians who need to file a US tax return apply for an ITIN using Form W-7. How the process works, what to mail, and how to protect your passport.
Cross-BorderThe NR4 reports Canadian-source income and Part XIII withholding. The NR4 slip is Canada's information return for income paid to non-residents.
Cross-BorderYou can keep your US brokerage and IRA, but most brokerages restrict nonresident accounts once you move to Canada.
Cross-BorderThe 3.8% Net Investment Income Tax under IRC 1411 hits US citizens in Canada harder than it hits US citizens in the US.
Cross-BorderNo. Under Article XVIII(1) of the Canada-US tax treaty, OAS paid to a US resident is taxable only in the US.
Cross-BorderWhen you leave Canada, payers of Canadian-source income must withhold Part XIII tax at 25%, reduced by treaty.
Cross-BorderUS-listed ETFs and individual stocks avoid PFIC rules, but Canadian mutual funds and Canadian-listed ETFs do not.
Cross-BorderWithout a QDOT, the marital deduction does not apply to a non-citizen spouse, and estate tax can hit at the first death.
Cross-BorderThe Registered Disability Savings Plan (RDSP) is one of Canada's most generous tax-sheltered accounts.
Cross-BorderCanadian payers must withhold 15% of gross payments to US contractors under Regulation 105. A treaty-based waiver can reduce or eliminate the withholding.
Cross-BorderThe tax answer depends on your income mix, province, state, and whether you value OAS clawback avoidance, healthcare, or estate tax simplicity.
Cross-BorderA Roth conversion before moving to Canada triggers US tax now but can avoid Canadian tax on withdrawals later.
Cross-BorderWhen RSUs vest after a cross-border transfer, both US and Canadian payroll systems may withhold independently, often taking 60% to 70% of the vest.
Cross-BorderWhen you sell a Canadian business relative to your move to the US determines the LCGE, the departure tax, and whether both countries tax the gain.
Cross-BorderThe US uses a weighted day count (the substantial presence test), but it runs across three years, not one.
Cross-BorderIf your spouse owns 10% or more of a Canadian corporation, IRC 958(b) attributes those shares to you, making it a CFC.
Cross-BorderThe deduction matches the amount contributed to the RRSP, offsetting the income inclusion from the distribution.
Cross-BorderWhen you leave Canada, ITA 128.1(4) deems you to have disposed of most of your property at fair market value.
Cross-BorderThe US child tax credit (CTC) under IRC 24 provides up to $2,200 per qualifying child under 17 (raised from $2,000 by the One Big Beautiful Bill Act).
Cross-BorderUS flow-through entities (S-Corps and partnerships) pass their income to the owners' personal returns.
Cross-BorderUS Social Security paid to a Canadian resident is taxable only in Canada under the treaty. Canada includes 85% in income with a 15% deduction.
Cross-BorderThe WEP reduced your Social Security benefit if you received a pension from employment not covered by Social Security (including CPP).
Cross-BorderThe ceiling is the least of three amounts: what you specify, the departure gain, and the later loss.
Cross-BorderIf you worked in both Canada and the US, you may be entitled to benefits from both CPP and Social Security.