Marriage, divorce, support payments, medical and tuition costs, charitable giving, moving expenses, and income splitting when a family files in both countries.
16 guides, each written by a CPA licensed in the US and Canada.
Alimony under a US divorce agreement signed after 2018 is invisible to the IRS: the payer can't deduct it and the recipient doesn't report it.
Cross-BorderAlimony paid across the border is taxed differently in each country. Since 2019, US alimony is neither deductible nor taxable.
Cross-BorderChild support is neither deductible nor taxable in Canada or the US, whatever the agreement date and whichever side of the border each parent lives.
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 can deduct US charity donations only against US-source income. US persons face the same cap on gifts to Canadian charities under Article XXI.
Cross-BorderGive listed shares in kind, use charities recognized on both sides, and plan 2026 US returns around the 0.5% floor. Covers treaty provisions, foreign tax.
Cross-BorderSplitting RRSPs, 401(k)s, IRAs, and pensions in a cross-border divorce triggers treaty, withholding, and rollover rules.
Cross-BorderMedical expenses paid in the US by a Canadian resident and healthcare costs paid in Canada by a US person are deductible in the taxpayer's country.
Cross-BorderClaim bills where they clear the floor: Canada's credit starts over the lesser of 3% of net income or $2,890 (2026), the US deduction over 7.5% of AGI.
Cross-BorderTuition paid at a school in one country can generate a tax benefit in the other country, but the two systems handle education costs differently.
Cross-BorderCanada does not tax casual gambling winnings. The US taxes them at 24-30% withholding. A Canadian who wins in the US can recover some or all of the US tax.
Cross-BorderMarriage changes your filing status, opens (or closes) elections, and creates new reporting obligations in both countries.
Cross-BorderCanada and the US take opposite approaches to taxing couples. Canada taxes each individual separately, with no joint filing option.
Cross-BorderCanada credits medical costs over the lesser of 3% of net income or $2,890 (2026); the US deducts over 7.5% of AGI. Includes IRS rules, documentation.
Cross-BorderCanada allows a moving expense deduction. The US suspended it for employees. Here is how the deduction works when you move between the two countries.
Cross-BorderSince 1986, IRC 1(g) has required that a child's unearned income above a threshold be taxed at the parent's marginal rate, not the child's.