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 73 of 89, newest first.
Form NR301 tells a Canadian payer you're a treaty resident, cutting the 25% non-resident withholding to 15% on dividends and periodic pensions. It goes to the payer, not the CRA.
Cross-BorderOld Age Security (OAS) is a monthly pension paid by the Canadian government to most Canadians aged 65 and older, regardless of work history.
Cross-BorderThe higher-income spouse can allocate up to 50% of qualifying pension income to the lower-income spouse, reducing the family's combined tax.
Cross-BorderThe biggest cross-border tax mistakes are made before the move, not after. Collapsing a TFSA a month too late creates a foreign trust problem.
Cross-BorderMoving from Ontario to BC or Alberta? OHIP covers you to the end of the second full month after you leave. BC and Alberta wait periods, absence limits and leaving Canada.
Cross-BorderRemote work does not change the fundamental tax rule for employment income: it is taxed where the services are performed.
Cross-BorderThe US imposes a specific exit tax on covered expatriates (mark-to-market deemed sale under IRC 877A, with a $866,000 exclusion for 2023).
Cross-BorderThe exit tax hits only covered expatriates: $2 million net worth, a $211,000 tax test for 2026, or no 5-year certification. How the deemed sale works and Form 8854.
Cross-BorderHow an RESP educational assistance payment (EAP) is taxed in Canada and the US when the subscriber or the student is a US person, plus FBAR and Form 3520 reporting.
Cross-BorderHow royalties are taxed when a Canadian licenses IP to a US company or the reverse: treaty rates of 0% or 10% under Article XII, the withholding forms, and foreign tax credits.
Cross-BorderThe RRIF minimum is the January 1 value times a factor: 1/(90 minus age) before 71, then a table up to 20%. How RRIF withdrawals are taxed in Canada and if you live in the US.
Cross-BorderCan a US citizen contribute to an RRSP? How it is treated on the US return, the treaty election, contribution room mechanics.
Cross-BorderRSP and RRSP both refer to Canada's registered retirement savings plan. The difference in naming, the US tax treatment, and the cross-border complications.
Cross-BorderHow the qualified business income deduction works when you have a Canadian business, foreign income, or cross-border rental.
Cross-BorderSection 85 of the Income Tax Act lets a Canadian taxpayer transfer property to a Canadian corporation on a tax-deferred basis.
Cross-BorderA Canadian freelancer working from home for US clients usually owes Canadian tax and CPP, not US tax. How the treaty, the W-8BEN and the totalization agreement apply.
Cross-BorderFor employees, the employer handles the remittance and the totalization agreement sorts out which country collects. Covers key rules, filing requirements,.
Cross-BorderSeverance pay creates a cross-border tax problem because the payment arrives after the employment ends, often when the employee has already moved.
Cross-BorderA spousal RRSP lets one spouse contribute to an RRSP in the other spouse's name, using the contributor's own contribution room.
Cross-BorderWhen you can claim the standard deduction as a cross-border filer, when you must itemize, the NRA and dual-status rules, and the SALT cap on state taxes.
Cross-BorderA US citizen (or green card holder) who incorporates a business in Canada creates a cross-border tax structure from inception.
Cross-BorderFederal taxes are only half the story. The Canada-US tax treaty coordinates federal taxation between the two countries. Covers treaty provisions, foreign.
Cross-BorderYou meet the substantial presence test with 31 days this year and 183 weighted days over three years. See the formula, which days count, a day counter and the 8840 fix.
Cross-BorderThe CRA and IRS can help each other collect tax debts under the treaty's mutual collection assistance article. Covers treaty provisions, foreign tax.