The Canada-US tax treaty in practice: W-8BEN, W-9, NR301, NR4, Form 1042-S, Form 8833, ITINs, Form 1040-NR, residency certificates, and recovering tax withheld at source.
19 guides, each written by a CPA licensed in the US and Canada.
The CRA and the IRS exchange information under Article XXVII of the Canada-US tax treaty, and an audit in one country can trigger an audit.
Cross-BorderWhen both countries tax the same income and the treaty does not fix it. But some disputes cannot be resolved that way. Covers key rules, filing.
Cross-BorderThis is different from dividends (15% treaty rate) and a significant planning point for cross-border investors. Covers treaty provisions, foreign tax.
Cross-BorderThe Canada-US tax treaty prevents double taxation by setting which country taxes each type of cross-border income and reducing withholding rates.
Cross-BorderA Canadian resident who earns US-source income may need to file Form 1040-NR with the IRS.
Cross-BorderGetting this wrong in either direction (filing when you do not need to, or not filing when you do) creates problems on both the US and Canadian side.
Cross-BorderIf a US payor withheld 30% on your income when the treaty rate was lower (or zero), you file a US return to get the difference back.
Cross-BorderForm 8233 lets a non-resident alien claim a treaty-based withholding exemption on compensation or independent personal services income.
Cross-BorderCanadians who need to file a US tax return apply for an ITIN using Form W-7. How the process works, what to mail, and how to protect your passport.
Cross-BorderThe NR4 reports Canadian-source income and Part XIII withholding. The NR4 slip is Canada's information return for income paid to non-residents.
Cross-BorderThe US-Canada tax treaty's Limitation on Benefits article can deny treaty benefits to entities that lack a genuine connection to either country.
Cross-BorderWhen a Canadian payer sends money to a non-resident (dividends, interest, rent, pension, royalties, management fees). Covers key rules, filing.
Cross-BorderCanadian residents who receive US dividends face 15% treaty-reduced withholding. Some pay the full 30% and can reclaim the excess.
Cross-BorderA tax residency certificate proves where you live for treaty purposes. The US uses Form 8802 to request one; Canada uses a letter from the CRA.
Cross-BorderHow the Canada-US tax treaty allocates taxing rights, sets withholding rates, and prevents double taxation on dividends, interest, pensions.
Cross-BorderA Canadian resident who holds US stocks or receives US-source income gives Form W-8BEN to the payer to reduce withholding from 30% to the 15% treaty rate.
Cross-BorderA US client asked you for a W-9, but Canadians are not US persons. A US client sends you a W-9 to fill out. You are in Canada.
Cross-BorderYou 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-BorderCanadians file US tax returns for one of four reasons: they hold US citizenship (including accidental Americans who have never lived in the US).