2,121 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 68 of 89, newest first.
Amending 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. Covers treaty provisions, foreign tax.
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-BorderCanada and the US both tax capital gains, but the mechanics differ enough that the same sale can produce very different results depending on which country.
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-BorderA Canadian corporation owned over 50% by US shareholders is a CFC, so a US owner files Form 5471 and may owe US tax on Subpart F and net CFC tested income.
Cross-BorderThe US uses cost basis (with step-up at death); Canada uses adjusted cost base (with deemed disposition at death). Covers treaty provisions, foreign tax.
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-BorderA Canadian pays 15% US withholding on US dividends with a W-8BEN, then Canadian tax at full rates less a credit, with no gross-up. Treaty rates, gross-up and credits both ways.
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, and a Canadian's US assets over $60,000 before the treaty credit.
Cross-BorderMost interest paid between Canada and the US is exempt from withholding under Article XI of the treaty. Here's when tax still applies and how each country taxes it.
Cross-BorderA US company paying someone who works in Canada runs Canadian payroll: a CRA payroll account, income tax, CPP and EI, and T4s. Plus totalization, treaty and PE rules.
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.
Cross-BorderMontreal's cross-border tax picture includes Revenu Quebec's separate TP-1 return, QST instead of HST, QPP instead of CPP, and French-language filings.