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 87 of 89, newest first.
You need it when you take the position on a US return that the treaty overrules or modifies US tax law, and no waiver covers you.
Cross-BorderShort-term US rentals by Canadian owners trigger different passive activity and withholding rules than long-term leases.
Cross-BorderYes. ITA 116(5) makes you liable for 25% of the full price if the non-resident seller lacks a clearance certificate. Covers treaty provisions, foreign tax.
Cross-BorderBuy a US property as a Canadian and four obligations attach: a US charge on rental income, withholding on the sale keyed to gross price.
Cross-BorderSection 1250(a) recapture is zero on a post-1986 straight-line residential rental held more than a year (sell inside a year and it's real).
Cross-BorderIt depends on the property's value, estate plan, and exposure. It depends on the axis, and this page lays out each rather than picking for you.
Cross-BorderThe decision turns on the US side (basis doesn't move) and one Canadian filing that switches on unless the place is personal-use.
Cross-BorderNo, a condo doesn't change your day count. Your day count does that, and ownership isn't a term in it. No, the purchase doesn't put you on a US.
Cross-BorderThe $60,000 is only the default. A Canadian resident's estate can trade the $13,000 credit behind it for a prorated share of the 2026 $15 million exclusion on Form 706-NA.
Cross-BorderIt might be, and the fix has a price either way. Three problems run at once, on two sides of the border. Three problems run at once.
Cross-BorderRent from a US property pays a flat 30% of the gross to the IRS, with no deductions allowed against it, and that is the default for a Canadian who hasn't.
Cross-BorderUsually not. Days you commute home within 24 hours don't count toward US residency if you cross on more than 75% of your workdays.
Cross-BorderCanada taxes your remote pay first, because you're resident here. What you owe, what your US employer owes Canada, and the forms both sides need.
Cross-BorderYes, if you're a US person who controls it or owns 10% of it while US owners hold over 50%. A decision table by situation, what missing it costs, and how to catch up.
Cross-BorderDual-status is the default in your arrival year. Three separate elections can change that, and two of them generally need a spouse.
Cross-BorderA section 6677 penalty is assessable, meaning the IRS can charge it without first sending a proposed notice you get to argue.
Cross-BorderA paid assessment is worth it when your file holds an unknown that changes the price or the plan. If you already know which returns you need, skip it.
Cross-BorderAn LLC formed while you're still a Canadian resident usually lands in a mismatch Canada doesn't fix, and an S corporation is closed to a nonresident alien.
Cross-BorderCalifornia taxes RRSP growth annually and runs some of the highest state income tax rates in the US. What BC residents need to plan for.
Cross-BorderFlorida levies no personal income tax, but the cost of the move lands on the Canadian side, on the way out. and it lands on the way out.
Cross-BorderCatch up on US filings first, then renounce. Form 8854's five-year certification makes you a covered expatriate at any net worth, and Canada taxes you the same after.
Cross-BorderA section 217 election trades the flat 25% withholding on non-resident RRSP income for graduated Canadian rates. Who wins, the June 30 wall, and the math.
Cross-BorderUS brokerage accounts, US bank accounts and US shares all count toward that line under ITA 233.3. US retirement accounts are the unsettled cell.
Cross-BorderProbably yes. Unreported employment income fails the delinquent FBAR gate, and the IRS pulled that route in mid-2026. Recent movers may use foreign Streamlined.