2,076 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.
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The LIFO method lets auto dealers defer tax on rising vehicle prices by valuing inventory at older, lower costs, but the conformity rule ties it to your books.
US TaxDealer groups operating across state lines face nexus rules, single-sales-factor apportionment, entity structure choices, and state PTET elections to sort out.
US TaxThe service department is the dealership's most consistent profit center, with warranty reimbursement, parts inventory, and labor rate accounting to manage.
Cross-BorderA Canadian business creates US tax nexus when it earns income that is effectively connected with a US trade or business.
Cross-BorderCanada's corporate integration system is designed so that income earned through a CCPC is taxed at roughly the same rate as income earned personally.
Cross-BorderWhen a Canadian resident emigrates, Canada treats them as having sold most of their property at fair market value on the date of departure.
Cross-BorderA Canadian who is moving to the US should take several tax steps before departure to minimize the departure tax, preserve treaty benefits.
Cross-BorderA Canadian resident who owns a single-member US LLC faces potential double taxation. The US taxes the LLC's income on the.
Cross-BorderA US person with a Canadian RRSP faces a mismatch between how Canada and the US treat the account. Canada defers tax on RRSP contributions and growth.
Cross-BorderA Canadian resident who receives US Social Security benefits reports only 85% on the Canadian return. The treaty and ITA 110(1)(f) determine the actual tax.
US TaxAncillary cannabis businesses are not subject to IRC 280E. Learn how consulting firms, equipment suppliers, landlords. Ancillary cannabis businesses.
US TaxCOGS is the only number that reduces a cannabis business's taxable income under 280E. The IRS requires cannabis businesses.
US Tax280E makes cannabis entity selection fundamentally different from other industries. S-corp election can trap losses at the.
US TaxCannabis businesses face elevated IRS audit risk from the combination of cash-intensive operations, 280E complexity, and limited banking access.
US TaxWhich payroll costs can a cannabis business deduct? Employer payroll taxes survive 280E, but wages, benefits, and insurance mostly do not.
US TaxHow IRC 280E affects leasing vs. owning a cannabis facility, and why a separate real estate holding company can preserve deductions that the.
US TaxState tax treatment of cannabis businesses varies dramatically. Some states conform to IRC 280E and deny deductions at the state level, doubling the pain.
US TaxIRC 280E denies all ordinary business deductions for cannabis businesses trafficking in Schedule I substances. The only offset is cost of goods sold.
US TaxSurety bond premiums (bid, performance, and payment bonds) are deductible as ordinary business expenses under IRC 162. They.
US TaxA CPA's guide to the tax deductions available to construction contractors, from heavy equipment and Section 179 to subcontractor payments, insurance.
US TaxExcavators, dump trucks, pickups over 6,000 lbs: how contractors write off heavy equipment using Section 179, 100% bonus depreciation.
US TaxWhich accounting method a construction company must (or can) use on its tax return depends on contract length, gross receipts, and contract type.
US TaxConstruction contractors who work across state lines face nexus triggers, income tax apportionment, multistate payroll taxes, and nonresident withholding.
US TaxThe percentage of completion method under IRC 460 determines when construction contractors recognize revenue on long-term contracts.