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Guides

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

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.

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

Page 51 of 87, newest first.

US Tax

Construction Retainage: Accounting, Tax Treatment, and Cash Flow Impact

Retainage (the 5-10% holdback on each progress payment) creates accounting complexity, tax timing questions, and real cash flow pressure.

Sep 4, 2026
US Tax

Retirement Plans for Construction Business Owners: Solo 401(k), SEP-IRA, Cash Balance, and Safe Harbor Options

Construction company owners can defer $70,000+ per year through the right retirement plan. For 2025, a solo construction company owner can defer up to.

Sep 4, 2026
US Tax

Construction Worker Classification: How the IRS Decides Who Is an Employee

The IRS common-law test, Section 530 safe harbor, IRC 3509 penalties. The IRS uses a three-factor common-law test (behavioral control, financial control.

Sep 4, 2026
Cross-Border

Cross-Border Alimony and Child Support: Tax When Payments Cross the Canada-US Border

Alimony paid across the border is taxed differently in each country. Since 2019, US alimony is neither deductible nor taxable.

Sep 4, 2026
Cross-Border

Cross-Border Business Structures: Comparing Options for Operating in Both Canada and the US

A cross-border business must choose between an LLC, a corporation, and a branch. Each produces different tax consequences in Canada and the US.

Sep 4, 2026
Cross-Border

Selling a Cross-Border Business: Tax on the Sale When Owner and Company Span Canada and the US

A share sale, asset sale, or earn-out each produce different tax results in Canada and the US. Treaty credits limit but do not eliminate double tax.

Sep 4, 2026
Cross-Border

Cross-Border Charitable Donations: Tax Deductions When You Give Across the Canada-US Border

A Canadian can deduct US charity donations only against US-source income. US persons face the same cap on gifts to Canadian charities under Article XXI.

Sep 4, 2026
Cross-Border

Cryptocurrency Tax for Cross-Border Canadians and Americans: How Both Countries Tax Crypto

Both Canada and the US tax cryptocurrency dispositions as capital events. Cross-border holders face additional reporting on foreign exchanges, FBAR, and T1135.

Sep 4, 2026
Cross-Border

Cross-Border Divorce: Tax Consequences of Property Division Between Canada and the US

When spouses in a cross-border marriage separate and divide property.

Sep 4, 2026
Cross-Border

Cross-Border Estate and Inheritance Tax: What Happens When Assets and Heirs Are in Different Countries

The US imposes estate tax on worldwide assets of US persons and on US-situs assets of non-residents. Canada taxes gains at death through deemed disposition.

Sep 4, 2026
Cross-Border

Cross-Border Estate Planning for Canadians and Americans: How to Avoid Double Taxation at Death

When a person with assets or connections in both Canada and the US dies.

Sep 4, 2026
Cross-Border

Cross-Border Gift Tax: How Canada and the US Tax Gifts Between Family Members in Different Countries

The US imposes a gift tax on the donor. Canada and the US handle gifts in fundamentally different ways.

Sep 4, 2026
Cross-Border

Cross-Border Medical Expenses: Tax Deductions for Healthcare Costs Paid in the Other Country

Medical expenses paid in the US by a Canadian resident and healthcare costs paid in Canada by a US person are deductible in the taxpayer's country of.

Sep 4, 2026
Cross-Border

Cross-Border Rental Property: Tax When a Canadian Owns US Real Estate (or Vice Versa)

Owning rental property across the Canada-US border creates filing obligations in both countries.

Sep 4, 2026
Cross-Border

Cross-Border Rental Property: Tax Rules for Canadians Renting US Property and Americans Renting Canadian Property

Owning rental property in the other country creates filing obligations in both Canada and the US.

Sep 4, 2026
Cross-Border

Cross-Border Retirement Withdrawals: Tax on RRSP, 401(k), IRA, and Pension When You Live in the Other Country

Withdrawing from a retirement account in one country while living in the other triggers withholding, income inclusion, and a foreign tax credit calculation.

Sep 4, 2026
Cross-Border

Stock Options When You Relocate Between Canada and the US: Who Taxes What

When an employee with stock options moves between Canada and the US, both countries may tax the option gain.

Sep 4, 2026
Cross-Border

Cross-Border Stock Options and RSU Taxation: How Canada and the US Tax Your Equity Compensation

Employees who work in both Canada and the US, or who move between the two countries while holding unvested stock options or RSUs.

Sep 4, 2026
Cross-Border

Transfer Pricing Between Canada and US Related Companies: What the Rules Require

When related companies in Canada and the US transact with each other, both countries require arm's-length pricing.

Sep 4, 2026
Cross-Border

Transfer Pricing for Small Cross-Border Businesses: How the IRS and CRA Police Intercompany Transactions

A small business operating in both Canada and the US through related entities must price intercompany transactions at arm's length.

Sep 4, 2026
Cross-Border

Cross-Border Trusts Between Canada and the US: How Both Countries Tax Trust Income

A trust with connections to both Canada and the US faces dual taxation, complex reporting, and treaty provisions that often do not resolve the overlap.

Sep 4, 2026
US Tax

Government Contract Types: Cost-Plus, Firm Fixed-Price, and T&M from an Accounting Perspective

Cost-reimbursement contracts (CPFF, CPIF, CPAF) require full cost disclosure, an annual incurred cost submission, and expose every indirect rate to audit.

Sep 4, 2026
US Tax

Cost Accounting Standards (CAS): When They Apply, Which Ones Matter, and How to Comply

CAS applies once a contractor crosses a dollar threshold, and that threshold is changing October 1, 2026. Through September 30, 2026, full CAS coverage.

Sep 4, 2026
US Tax

DCAA Indirect Rate Structure: Fringe, Overhead, and G&A Rate Pools Explained

Government contractors allocate shared costs through three pools: fringe, overhead, and G&A. The standard indirect rate structure has three pools: fringe.

Sep 4, 2026