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 85 of 89, newest first.
You can keep your US brokerage and IRA, but most brokerages restrict nonresident accounts once you move to Canada. Covers key rules, filing requirements,.
Cross-BorderThe 3.8% Net Investment Income Tax under IRC 1411 hits US citizens in Canada harder than it hits US citizens in the US. Covers key rules, filing.
Cross-BorderUnder Article XVIII(1) of the Canada-US treaty, OAS paid to a US resident is taxable only in the US. The 15% withholding applies.
Cross-BorderCanada's non-resident withholding tax is 25% of the gross payment under Part XIII. For US residents the treaty cuts dividends and periodic pensions to 15%, and CPP and OAS to zero.
Cross-BorderUS-listed ETFs and most operating-company stocks avoid the PFIC rules; Canadian mutual funds and Canadian-listed ETFs don't. What to hold, where, and how to clean up.
Cross-BorderWithout a QDOT, the marital deduction does not apply to a non-citizen spouse, and estate tax can hit at the first death.
Cross-BorderThe Registered Disability Savings Plan (RDSP) is one of Canada's most generous tax-sheltered accounts. For a qualifying beneficiary.
Cross-BorderCanadian payers must withhold 15% of gross payments to US contractors under Regulation 105. A treaty-based waiver can reduce or eliminate the withholding.
Cross-BorderThe tax answer depends on your income mix, province, state, and whether you value OAS clawback avoidance, healthcare, or estate tax simplicity.
Cross-BorderA Roth conversion before moving to Canada works if you convert while still a US-only resident and make the Article XVIII(7) treaty election after you move.
Cross-BorderWhen RSUs vest after a cross-border transfer, both US and Canadian payroll systems may withhold independently, often taking 60% to 70% of the vest.
Cross-BorderWhen you sell a Canadian business relative to your move to the US determines the LCGE, the departure tax, and whether both countries tax the gain.
Cross-BorderThe US uses a weighted day count (the substantial presence test), but it runs across three years, not one. Both countries, potentially.
Cross-BorderIf your spouse owns 10% or more of a Canadian corporation, IRC 958(b) attributes those shares to you, making it a CFC. Covers treaty provisions, foreign.
Cross-BorderThe deduction matches the amount contributed to the RRSP, offsetting the income inclusion from the distribution. Covers key rules, filing requirements,.
Cross-BorderWhen you leave Canada, ITA 128.1(4) deems you to have disposed of most of your property at fair market value, triggering capital gains tax.
Cross-BorderThe US child tax credit (CTC) under IRC 24 provides up to $2,200 per qualifying child under 17 (raised from $2,000 by the One Big Beautiful Bill Act).
Cross-BorderUS flow-through entities (S-Corps and partnerships) pass their income to the owners' personal returns. For a US-resident owner.
Cross-BorderUS Social Security paid to a Canadian resident is taxable only in Canada under the treaty. Canada includes it all, then allows a 15% deduction (50% for some pre-1996 recipients).
Cross-BorderThe WEP reduced your Social Security benefit if you received a pension from employment not covered by Social Security (including CPP).
Cross-BorderITA 128.1(8) lets you elect to reduce the gain Canada taxed at departure, but only when you later sell the property at a loss and the property.
Cross-BorderIf you worked in both Canada and the US, you may be entitled to benefits from both CPP and Social Security. your health.
Cross-BorderCanada does not recognize a 529 plan's tax-free status. The 529 keeps its US tax-free status after you move. Canada ignores that status entirely.
Cross-BorderSelling US property from Canada? The buyer usually withholds 15% of the gross price. Cut it with Form 8288-B, recover it on a 1040-NR, and credit the US tax in Canada.