Canada to US Moving Guides: Every Corridor by City, Province, and State

Fairlight's cross-border corridor series covers every major Canadian city and province moving to every major US destination. Each guide walks through the same three things that decide a Canadian departure: the Canadian departure tax (the deemed disposition on the way out), what happens to the RRSP once you are a US resident, and the destination's state and local tax layer, from income tax to sales tax to estate tax.

Use the index below to find your corridor. Start with the province or country guide for the big picture, then the state guide for the destination, then the city article for the local detail, sales tax rate, and the employers that drive the move. For the rules behind the returns — the substantial presence test, the RRSP on a US return, the FBAR, the treaty tie-breaker, and every other cross-border topic — see the companion index, every cross-border tax topic guide, organized by situation.

Province and country guides

• Moving to the US from Canada: The Tax Checklist, in the Order Things Actually Happen
• Alberta to California: The Rare Corridor Where Your Tax Bill Goes Up
• Alberta to Florida: The Lowest-Rate Exit Meets Zero State Income Tax
• Alberta to Michigan: Energy to Auto, a Flat 4.25%, and Detroit's City Tax
• Alberta to New York: Energy Finance, NYC's Extra Layer, and Why the Rate Goes Up
• Alberta to Texas: The Tax Side of Two No-Income-Tax-Adjacent Jurisdictions
• Alberta to Washington State: No Income Tax, a Capital Gains Excise, and the Energy-to-Tech Corridor
• BC to Florida: Departure Tax, RRSP, and the Retiree Move
• BC to Michigan: Tech to Autonomous Vehicles, a Flat 4.25%, and the Property Tax Inversion
• BC to New York: Two High-Tax Jurisdictions and What Each Does With Your RRSP
• BC to Texas: The PST Disappears, the Property Tax Arrives, and the Departure Tax Runs at BC's Top Rate
• BC to Washington State: No Income Tax Next Door, but a Capital Gains Excise That Still Bites
• Leaving Manitoba for the US: The Winnipeg-Minneapolis Corridor, Fargo, and the Departure Tax
• Leaving New Brunswick for the US: Departure Tax, Medicare, and Where Fredericton, Saint John, and Moncton Talent Lands
• Leaving Newfoundland and Labrador for the US: Departure Tax, MCP, and the Offshore Corridor
• Leaving Nova Scotia for the US: Departure Tax, MSI, and Where Halifax Talent Lands
• Leaving PEI for the US: Departure Tax, Health PEI, and the Island Exit
• Leaving Quebec for the US: The Final TP-1, Revenu Québec, and What Happens to Your Taxes
• Leaving Saskatchewan for the US: Potash, Oil, Farmland, and the Departure Tax
• Moving from Canada to Florida: What Actually Changes on Your Taxes
• Moving from the US to Ontario: What Changes on Your Taxes, and What Follows You
• Ontario to California: Closer Rates Than You Think, and What Happens to the RRSP and OHIP
• Ontario to Michigan: The Auto Corridor, a Flat 4.25%, and the Windsor-Detroit Commuter Rules
• Ontario to New York: The Surtax Swap, Wall Street, and What Each Side Does With Your RRSP
• Ontario to Texas: One of the Largest Rate Drops Available, and the OHIP and Surtax Wind-Down
• Ontario to Washington State: No Income Tax, a Capital Gains Excise, and the Tech Corridor to Seattle
• Quebec to California: The RRSP Gets Hit From Both Sides
• Quebec to Florida: Three Tax Authorities and the Largest Rate Drop in Canada
• Quebec to Michigan: The TP-1, a Flat 4.25%, and the Auto Corridor
• Quebec to New York: Three Tax Authorities on the Way Out, Two More on the Way In
• Quebec to Texas: The TP-1, the Biggest Rate Drop in Canada, and Texas Property Tax
• Quebec to Washington State: The TP-1, No Income Tax, and the Capital Gains Excise

State guides

• Moving from Canada to Alabama: Huntsville's Boom, a 5% Top Rate, and a Rare Federal Tax Deduction
• Moving from Canada to Alaska: No Income Tax, No State Sales Tax, and a Yearly Dividend Cheque
• Moving from Canada to Arizona: A Flat 2.5%, the Snowbird Pipeline, and Low Property Tax
• Moving from Canada to Arkansas: A Falling Top Rate, High Sales Tax, and the Walmart Corridor
• Moving from Canada to California: The RRSP Problem, the 13.3% Rate, and What the Treaty Doesn't Cover
• Moving from Canada to Colorado: A Flat 4.4%, TABOR Refunds, and Low Property Tax
• Moving from Canada to Connecticut: Graduated Rates, the NYC Commute, and the Fairfield County Corridor
• Moving from Canada to Delaware: Graduated Rates, No Sales Tax, and Wilmington's Banking Corridor
• Moving from Canada to Georgia: A Falling Flat Tax, Atlanta's HQs, and the Film Industry
• Moving from Canada to Hawaii: An 11% Top Rate, the Lowest Property Tax in the US, and a State Estate Tax
• Moving from Canada to Idaho: A Flat Tax, the Boise Boom, and a Short Drive from Alberta and BC
• Moving from Canada to Illinois: A Flat 4.95%, No Chicago City Tax, and Exempt Retirement Income
• Moving from Canada to Indiana: A Low Flat Rate, County Income Tax, and Indianapolis's Pharma and Logistics Corridor
• Moving from Canada to Iowa: A Flat 3.8%, Exempt Retirement Income, and the Des Moines Insurance Corridor
• Moving from Canada to Kansas: Two Brackets, No City Tax, and the Kansas City Suburbs
• Moving from Canada to Kentucky: A Falling Flat Rate, Local Occupational Taxes, and the Louisville Logistics Hub
• Moving from Canada to Louisiana: A Flat 3%, High Sales Tax, and the Oil, Gas, and LNG Corridor
• Moving from Canada to Maine: Graduated Rates, No Local Income Tax, and the New Brunswick Corridor
• Moving from Canada to Maryland: The County Piggyback Tax, DC Reciprocity, and the Bethesda Corridor
• Moving from Canada to Massachusetts: A Flat 5%, the Millionaire's Surtax, and Boston's Biotech and Finance Corridor
• Moving from Canada to Michigan: The Flat 4.25%, Detroit's City Tax, and the Windsor Corridor
• Moving from Canada to Minnesota: A High-Tax State With the Jobs to Justify It
• Moving from Canada to Mississippi: A Flat Tax Falling Toward Zero, Military Bases, and Shipbuilding
• Moving from Canada to Missouri: A Falling Top Rate, City Earnings Taxes in Kansas City and St. Louis
• Moving from Canada to Montana: Two Brackets, No Sales Tax, and a Short Drive from Alberta and BC
• Moving from Canada to Nebraska: A Falling Top Rate, High Property Tax, and the Omaha Fortune 500 Cluster
• Moving from Canada to Nevada: No Income Tax, No Estate Tax, and the Snowbird-to-Resident Pipeline
• Moving from Canada to New Hampshire: No Income Tax, the Highest Property Tax, and the Boston Commute
• Moving from Canada to New Jersey: Graduated Rates to 10.75%, the Highest Property Tax, and the NYC Commute
• Moving from Canada to New Mexico: Graduated Rates, Gross Receipts Tax, and the National Labs Corridor
• Moving from Canada to New York: The Real Rate, NYC's Extra Layer, and the Estate Tax Cliff
• Moving from Canada to North Carolina: A Falling Flat Tax, No City Tax, and the Research Triangle
• Moving from Canada to North Dakota: Two Low Brackets, the Bakken, and the Manitoba Border
• Moving from Canada to Ohio: A Low Flat State Rate and a City Tax in Every Major Metro
• Moving from Canada to Oklahoma: A 4.5% Top Rate, High Sales Tax, and the Energy and Aerospace Corridor
• Moving from Canada to Oregon: A High-Rate State With No Sales Tax and Two Portland Local Taxes
• Moving from Canada to Pennsylvania: A Flat 3.07%, Tax-Free Retirement Income, and Local Wage Taxes
• Moving from Canada to Rhode Island: Graduated Rates, High Property Tax, and Providence
• Moving from Canada to South Carolina: A Falling Top Rate, Retirement Deductions, and the Coastal Retiree Corridor
• Moving from Canada to South Dakota: No Income Tax, No Corporate Tax, and the Sioux Falls Corridor
• Moving from Canada to Tennessee: No Income Tax, High Sales Tax, and Nashville's Boom
• Moving from Canada to Texas: No State Income Tax, but Property Tax, Sales Tax, and Departure Tax Still Apply
• Moving from Canada to Utah: Silicon Slopes, a Flat Tax, and Low Property Tax
• Moving from Canada to Vermont: Graduated Rates to 8.75%, High Property Tax, and the Quebec Border
• Moving from Canada to Virginia: A 5.75% Top Rate, No County Tax, and the DC Reciprocity Advantage
• Moving from Canada to Washington DC: Graduated Rates to 10.75%, No Local Layer, and the MD/VA Reciprocity Decision
• Moving from Canada to Washington State: No Income Tax, a 7% Capital Gains Excise, and a Low Estate Tax Exemption
• Moving from Canada to West Virginia: Falling Rates, No Local Income Tax, and a Remote-Worker Incentive
• Moving from Canada to Wisconsin: Graduated Rates to 7.65%, Milwaukee's New Sales Tax, and the Twin Cities Commute
• Moving from Canada to Wyoming: No Income Tax, No Estate Tax, and the Energy and Ranching Corridor

Moving to Atlanta

• Calgary to Atlanta: Energy to Corporate HQ, and Georgia's Falling Flat Tax
• Montreal to Atlanta: Gaming, Fintech, and Three Authorities on the Way Out
• Ottawa to Atlanta: The Defence Corridor, a Federal Pension, and Georgia's Flat Tax
• Toronto to Atlanta: Tech, Film, and Georgia's Flat Tax With No City Layer
• Vancouver to Atlanta: Film, Tech, and Georgia's Flat Tax

Moving to Austin

• Calgary to Austin: The Energy-to-Tech Pivot and Zero State Income Tax
• Montreal to Austin: AI, Three Authorities, and Zero State Income Tax
• Ottawa to Austin: Defence Tech, the RRSP, and One of the Largest Rate Drops on the Map
• Toronto to Austin: The Tech Corridor, the RRSP, and Zero State Income Tax
• Vancouver to Austin: The Tech-Lifestyle Move and Zero State Income Tax

Moving to Boston

• Calgary to Boston: Energy to Biotech, Massachusetts's Flat 5%, and the Millionaire's Surtax
• Montreal to Boston: Biotech, the TP-1, and Massachusetts's Flat 5%
• Ottawa to Boston: Government to Research, Biotech, and Massachusetts's Flat 5%
• Toronto to Boston: Bay Street to State Street, and Massachusetts's Flat 5%
• Vancouver to Boston: Biotech, Research Talent, and Massachusetts's Flat 5%

Moving to Charlotte

• Calgary to Charlotte: Banking, Energy Finance, and North Carolina's Falling Flat Tax
• Montreal to Charlotte: Banking, Aerospace, and Three Authorities on the Way Out
• Ottawa to Charlotte: Government Skills, Banking, and North Carolina's Falling Flat Tax
• Toronto to Charlotte: Bay Street to the Second-Largest US Banking Hub
• Vancouver to Charlotte: Fintech, Real Estate, and North Carolina's Falling Flat Tax

Moving to Chicago

• Calgary to Chicago: Derivatives, Energy-to-Commodities, and Illinois's Flat 4.95%
• Montreal to Chicago: The TP-1, Three Authorities, and Illinois's Flat 4.95%
• Ottawa to Chicago: Defence, Consulting, and Illinois's Flat 4.95%
• Toronto to Chicago: Bay Street to LaSalle Street, and Illinois's Flat 4.95%
• Vancouver to Chicago: Tech, Derivatives, and Illinois's Flat 4.95%

Moving to Columbus

• Calgary to Columbus: Energy Data, the JPMorgan Corridor, and Ohio's Flat Tax Plus City Tax
• Montreal to Columbus: Fintech, the JPMorgan Corridor, and Ohio's Flat Tax Plus City Tax
• Ottawa to Columbus: Cybersecurity, Finance, and Ohio's Flat Tax Plus City Tax
• Toronto to Columbus: Banking, the JPMorgan Corridor, and Ohio's Flat Tax Plus City Tax
• Vancouver to Columbus: Tech, Data Centres, and Ohio's Flat Tax Plus City Tax

Moving to Dallas

• Calgary to Dallas: Energy, Land Wealth, and One of the Cleanest Rate Drops on the Map
• Montreal to Dallas: Tech, Aerospace, and the Triple Filing
• Ottawa to Dallas: The Defence Corridor and Zero State Income Tax
• Toronto to Dallas: The Corporate Relocation Corridor and Zero State Income Tax
• Vancouver to Dallas: Tech, Energy, and Zero State Income Tax

Moving to Denver

• Calgary to Denver: Two Flat-Tax Systems, TABOR, and the Energy Corridor
• Montreal to Denver: Three Authorities on the Way Out, a Flat 4.4% on the Way In
• Ottawa to Denver: Defence Tech, the Rockies, and Colorado's Flat 4.4%
• Toronto to Denver: The Outdoor-Tech Corridor and Colorado's Flat 4.4%
• Vancouver to Denver: Tech, the Outdoor Corridor, and Colorado's Flat 4.4%

Moving to Detroit

• Calgary to Detroit: Energy to the EV Transition, and Michigan's Flat 4.25% Plus City Tax
• Montreal to Detroit: Aerospace, the Auto Corridor, and Three Authorities on the Way Out
• Ottawa to Detroit: Defence, the Auto Corridor, and Michigan's Flat 4.25% Plus City Tax
• Toronto to Detroit: Auto, the EV Transition, and Michigan's Flat 4.25% Plus City Tax
• Vancouver to Detroit: Tech, the EV Corridor, and Michigan's Flat 4.25% Plus City Tax

Moving to Houston

• Calgary to Houston: Same Industry, Two Tax Systems, and Zero State Income Tax
• Montreal to Houston: Aerospace, Energy, and the Three-Authority Departure
• Ottawa to Houston: Energy, the Government-to-Industry Pipeline, and Zero State Income Tax
• Toronto to Houston: Energy, the Medical Center, and Zero State Income Tax
• Vancouver to Houston: Energy, LNG, and Zero State Income Tax

Moving to Las Vegas

• Calgary to Las Vegas: RRSPs, Snowbirds, and the Smallest Tax Drop of Any Alberta Exit
• Montreal to Las Vegas: The Cirque du Soleil Corridor and Zero State Income Tax
• Ottawa to Las Vegas: RRSPs, Nellis, and the Base-to-Strip Corridor
• Toronto to Las Vegas: RRSPs, the Gaming-Tech Corridor, and Zero State Income Tax
• Vancouver to Las Vegas: The Real Estate Arbitrage and Zero State Income Tax

Moving to Los Angeles

• Calgary to Los Angeles: Energy, Entertainment, and a Rare Corridor Where the Bill Can Go Up
• Montreal to Los Angeles: VFX, the Entertainment Corridor, and Three Tax Authorities on Departure
• Ottawa to Los Angeles: Aerospace, Defence, and California's Annual RRSP Inclusion
• Toronto to Los Angeles: The RRSP Addback and the Entertainment Corridor
• Vancouver to Los Angeles: VFX, the Entertainment Corridor, and a Lateral Move on Tax

Moving to Miami

• Calgary to Miami: Energy Finance, Departure Tax, and Alberta's Cleanest Exit
• Montreal to Miami: The TP-1, Revenu Québec, and the Biggest Rate Drop in the Country
• Ottawa to Miami: What Happens to a Federal Pension When You Move to Florida
• Toronto to Miami: Ontario Surtax Out, Florida Homestead In
• Vancouver to Miami: Tech Money, the Substantial Presence Test, and the BC Property You Leave Behind

Moving to Minneapolis

• Calgary to Minneapolis: Energy to Corporate HQ, Med-Tech, and Minnesota's 9.85% Top Rate
• Montreal to Minneapolis: Med-Tech, Corporate HQ, and Three Authorities on the Way Out
• Ottawa to Minneapolis: Government Pipelines and Minnesota's 9.85% Top Rate
• Toronto to Minneapolis: Med-Tech, Corporate HQ, and a Smaller Tax Drop Than Most
• Vancouver to Minneapolis: Med-Tech, Corporate HQ Pull, and Minnesota's 9.85% Top Rate

Moving to Nashville

• Calgary to Nashville: Healthcare, Energy Finance, and Zero State Income Tax
• Montreal to Nashville: Healthcare, Zero State Tax, and Three Authorities on the Way Out
• Ottawa to Nashville: Healthcare, Government Skills, and Zero State Income Tax
• Toronto to Nashville: Healthcare, Corporate Relocation, and Zero State Income Tax
• Vancouver to Nashville: Healthcare, Tech, and Zero State Income Tax

Moving to New York

• Calgary to New York: Trading Desks, NYC's Extra Layer, and Why the Rate Goes Up
• Montreal to New York: The TP-1, Three Tax Authorities, and Two More on Arrival
• Ottawa to New York: Policy, the UN, and a Nearly Lateral Move on Tax
• Vancouver to New York: Hollywood North Meets Wall Street, and Two High-Tax Jurisdictions

Moving to Orlando

• Calgary to Orlando: Simulation, Defence Engineering, and Alberta's Lightest Exit
• Montreal to Orlando: Revenu Québec on the Way Out, Zero State Tax on the Way In
• Ottawa to Orlando: Defence Simulation, Federal Pensions, and Central Florida
• Toronto to Orlando: Simulation Tech, Corporate Relocation, and the Ontario Surtax You Leave Behind
• Vancouver to Orlando: Simulation, Gaming, and the BC Departure Tax

Moving to Philadelphia

• Calgary to Philadelphia: Energy, Pennsylvania's Flat 3.07%, and the City Wage Tax
• Montreal to Philadelphia: Pharma, Three Authorities, and the City Wage Tax
• Ottawa to Philadelphia: Defence, Pharma, and the City Wage Tax
• Toronto to Philadelphia: Pharma, Finance, and the City Wage Tax
• Vancouver to Philadelphia: Biotech, Pennsylvania's Flat 3.07%, and the City Wage Tax

Moving to Phoenix

• Calgary to Phoenix: Energy to Aerospace, the RRSP, and Arizona's Flat 2.5%
• Montreal to Phoenix: Three Authorities, Aerospace, and Arizona's Flat 2.5%
• Ottawa to Phoenix: Defence Contractors, the Desert Corridor, and Arizona's Flat 2.5%
• Toronto to Phoenix: Chips, Finance, and Arizona's Flat 2.5%
• Vancouver to Phoenix: Chips, the Flat-Rate Sunbelt, and Arizona's 2.5%

Moving to Pittsburgh

• Calgary to Pittsburgh: Energy Engineering, Pennsylvania's Flat 3.07%, and Local Wage Tax
• Montreal to Pittsburgh: AI Jobs, Three Authorities, and Local Wage Tax
• Ottawa to Pittsburgh: Cybersecurity, Pennsylvania's Flat 3.07%, and Local Wage Tax
• Toronto to Pittsburgh: AI Jobs, Pennsylvania's Flat 3.07%, and Local Wage Tax
• Vancouver to Pittsburgh: Tech, Robotics, and the Property Tax Flip

Moving to Portland

• Calgary to Portland: Clean Energy, No Sales Tax, and a Lateral Move on Income Tax
• Montreal to Portland: Gaming, the Departure Tax, and Zero Sales Tax
• Ottawa to Portland: Clean Energy, No Sales Tax, and Oregon's 9.9%
• Toronto to Portland: No Sales Tax, the Multnomah County Layer, and a Near-Lateral Move
• Vancouver to Portland: The I-5 Corridor, No Sales Tax, and Two Local Income Taxes

Moving to Raleigh

• Calgary to Raleigh: Energy Data, Research Triangle Park, and North Carolina's Falling Flat Tax
• Montreal to Raleigh: Pharma, the Research Triangle, and Three Authorities on the Way Out
• Ottawa to Raleigh: Government Skills, the Triangle, and North Carolina's Falling Flat Tax
• Toronto to Raleigh: Tech, the Research Triangle, and North Carolina's Falling Flat Tax
• Vancouver to Raleigh: Tech, the Research Triangle, and North Carolina's Falling Flat Tax

Moving to Salt Lake City

• Calgary to Salt Lake City: Energy, the Wasatch Front, and Utah's Flat Tax
• Montreal to Salt Lake City: Three Authorities, Silicon Slopes, and Utah's Flat Tax
• Ottawa to Salt Lake City: Defence Tech, Silicon Slopes, and Utah's Flat Tax
• Toronto to Salt Lake City: Silicon Slopes, the Mountain Corridor, and Utah's Flat Tax
• Vancouver to Salt Lake City: Tech, the Mountain Trade, and Utah's Flat Tax

Moving to San Antonio

• Calgary to San Antonio: Energy, Military, and the Smallest Rate Drop in Texas
• Montreal to San Antonio: The Defence-Cyber Corridor and Zero State Income Tax
• Ottawa to San Antonio: The JBSA Corridor, the Ontario Surtax, and Zero State Income Tax
• Toronto to San Antonio: USAA, Military Tech, and Zero State Income Tax
• Vancouver to San Antonio: The Real Estate Arbitrage Move and Zero State Income Tax

Moving to San Diego

• Calgary to San Diego: Energy to Defence, the RRSP, and One of the Few Corridors Where the Bill Can Go Up
• Montreal to San Diego: Biotech, Defence Pay, and Three Authorities on Departure
• Ottawa to San Diego: The Defence Corridor, the RRSP, and California's Annual Inclusion
• Toronto to San Diego: Biotech Pay, the RRSP, and California's Annual Inclusion
• Vancouver to San Diego: Biotech Pay, the RRSP, and California's Annual Inclusion

Moving to San Francisco

• Calgary to San Francisco: Tech, the Energy Pivot, and a Corridor Where the Rate Goes Up
• Montreal to San Francisco: AI, the RRSP, and the Three-Authority Departure
• Ottawa to San Francisco: A Small Rate Gap and the RRSP Addback That Can Erase It
• Toronto to San Francisco: RRSPs, RSUs, and a Lateral Move on Tax
• Vancouver to San Francisco: The RRSP Trap and the Bay Area's Cost Layers

Moving to Seattle

• Calgary to Seattle: Energy to Tech, No Income Tax, and the Capital Gains Excise
• Montreal to Seattle: AI, the Departure Tax, and the Capital Gains Excise
• Ottawa to Seattle: Cloud Security, the Defence-to-Tech Pipeline, and the Capital Gains Excise
• Toronto to Seattle: Fintech, No Income Tax, and the Capital Gains Excise
• Vancouver to Seattle: RSUs, the Tech Corridor, and Two Different Tax Systems

Moving to Tampa

• Calgary to Tampa: Corporate Relocation, Defence Contractors, and Alberta's Smallest Rate Drop
• Montreal to Tampa: Three Tax Authorities and a Corporate Corridor
• Ottawa to Tampa: The MacDill Pipeline and a Federal Pension in a No-Tax State
• Toronto to Tampa: Corporate Relocation, the Ontario Surtax, and Tampa Bay
• Vancouver to Tampa: Corporate Relocation and the BC Property You Leave Behind

Moving to Washington DC

• Calgary to Washington DC: Energy Policy, Trade, and the Reciprocity Decision
• Montreal to Washington DC: International Organizations, Three Authorities, and the Reciprocity Decision
• Ottawa to Washington DC: Government, Defence, and Tech Taxes, and Why Arlington Changes the Answer
• Toronto to Washington DC: Consulting, Policy, and the Three-Jurisdiction Decision
• Vancouver to Washington DC: Policy, Tech, and the Reciprocity Decision

Next step

Fairlight prepares the Canadian departure return, the first-year US return, and the ongoing cross-border filings for every corridor above. See cross-border pricing or book a call.