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.
Page 66 of 87, newest first.
Both countries have an AMT. Canada overhauled its version in 2024. That parallel calculation is the alternative minimum tax.
Cross-BorderAmending a cross-border return is never a one-country event. If the US return changes (higher or lower income, different FTC, corrected filing status).
Cross-BorderUS citizens living in Canada still file US tax returns, FBARs, and Form 8938 every year. The FTC prevents double tax, but the compliance stack is real.
Cross-BorderHow the bona fide residence test works for the foreign earned income exclusion. The bona fide residence test is based on intent and permanence.
Cross-BorderTaking the commuted value of a Canadian employer pension when leaving for the US creates tax in both countries.
Cross-BorderWhen a Canadian sells US real estate, the buyer withholds 15% under FIRPTA, the IRS taxes the gain, and Canada taxes it too (with an FTC).
Cross-BorderA Canadian starting or buying a business in the US faces a set of decisions that are different from those facing a US domestic entrepreneur.
Cross-BorderCanada determines tax residency based on residential ties, not citizenship or a fixed day count. Your home, spouse, and dependants drive the test.
Cross-BorderHow capital gains are taxed in Canada versus the United States. Canada and the US both tax capital gains.
Cross-BorderBoth Canada and the US allow capital losses to offset capital gains, with unused losses carrying forward to future years.
Cross-BorderThe closer connection test under IRC 7701(b)(3)(B) lets Canadians who meet the substantial presence test avoid US tax residency.
Cross-BorderCanada and the US use different tests to classify workers. Misclassification across the border creates liability in both countries.
Cross-BorderWhat makes a Canadian corporation a CFC for US tax purposes, and what that means for a US citizen who owns one.
Cross-BorderThe US uses cost basis (with step-up at death); Canada uses adjusted cost base (with deemed disposition at death).
Cross-BorderBusiness travelers crossing the Canada-US border for meetings, projects, or short assignments trigger tax obligations based on the 183-day rule.
Cross-BorderTreaty Article XXI allows it, capped at income from the charity's country unless it's a school you attended: 75% of net US-source income for Canadians.
Cross-BorderThe treaty rate on dividends is 15% for portfolio investors and 5% for corporate shareholders who own at least 10% of the voting stock.
Cross-BorderHow the Canadian principal residence exemption and the US Section 121 exclusion interact when you sell a home after moving across the border.
Cross-BorderCanada taxes the gain via a deemed sale at death; the US taxes estate value over $15,000,000 in 2026, or over $60,000 of US assets for a Canadian.
Cross-BorderThis is different from dividends (15% treaty rate) and a significant planning point for cross-border investors.
Cross-BorderAn employer with workers in both countries must handle two payroll systems, two sets of withholding rules, and the totalization agreement.
Cross-BorderElect net-basis tax or lose 30% (US) or 25% (Canada) of gross rent to withholding: IRC 871(d) and Form W-8ECI in the US.
Cross-BorderAlberta's combined top marginal rate is 48%, compared to 53.5% in Ontario and BC, 53.3% in Quebec, and 54% in Nova Scotia.
Cross-BorderFlorida is the single most common landing spot for Canadians leaving Canada, and the reason people give is almost always the same one: no state income tax.