1,407 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 Position Check is the smarter first step.
October 4, 2026
Canadian corporation with a U.S. shareholder: CCPC status and the small business deduction, non-resident control, why integration breaks for U.S. owners, withholding on dividends, controlled foreign corporation and net CFC tested income (formerly GILTI) rules, salary versus dividends, and planning.
Read more →October 4, 2026
Canadian family trusts explained: discretionary inter vivos trusts, estate freezes and multiplying the capital gains exemption, attribution and the tax on split income, the 21-year deemed disposition, T3 and beneficial ownership reporting, and U.S. beneficiaries or trustees.
Read more →October 4, 2026
CRA collections explained: the 90-day collection restriction, requirements to pay sent to banks and employers, set-off of refunds and benefit payments, Federal Court certificates and liens, seizure, payment arrangements, and the ten-year limitation period.
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The CRA gross negligence penalty under subsection 163(2): the 50 percent calculation, the CRA's burden of proof, wilful blindness, common triggers, the third-party preparer penalty, objection and appeal, and why taxpayer relief rarely helps.
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CRA net worth assessments: when the indirect method is used, the net worth formula, the assumptions about opening net worth and personal spending, the burden on the taxpayer, gross negligence penalties, and how to challenge the calculation.
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Filing a notice of objection with the Canada Revenue Agency: deadlines for individuals and corporations, how to file online or on Form T400A, extensions, collection during the objection, the appeals process, and the path to the Tax Court of Canada.
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Director's liability under section 227.1 of the Income Tax Act and section 323 of the Excise Tax Act: what debts are covered, the preconditions, the two-year limitation after resignation, de facto directors, the due diligence defence, and non-resident directors.
Read more →October 4, 2026
Fixing a wrong or missed Canadian departure year: establishing the real date, amending returns and reclaiming tax paid as a resident, late Form T1161 and the penalty, departure tax recalculation, the voluntary disclosures program, and aligning the U.S. residency start date.
Read more →October 4, 2026
Locked-in retirement accounts after moving to the United States: the non-residency unlocking rule, the two-year wait and CRA confirmation, Part XIII withholding and the treaty rate, lump sum versus periodic payments, U.S. taxation and the basis step-up, and whether to move it to an RRSP first.
Read more →October 4, 2026
Personal services business rules in Canada: the incorporated employee test, loss of the small business deduction and the additional 5 percent tax, deductions limited to salary, the more-than-five-employees exception, the CRA's compliance attention, and contractors serving U.S. clients.
Read more →October 4, 2026
Post-mortem planning for private corporation shares: the deemed disposition at death, double taxation on redemption, the subsection 164(6) loss carryback, the pipeline strategy, timing and the graduated rate estate, stop-loss rules, and U.S.-person heirs.
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RSU withholding after moving from the U.S. to Canada: why both U.S. and Canadian payroll withhold on the same vest, workday sourcing under the treaty, Canadian taxation of RSUs as employment income, recovering excess U.S. and Canadian withholding, and the T1213 waiver.
Read more →October 4, 2026
Shareholder benefits under subsection 15(1): personal use of corporate property, personal expenses paid by the company, shareholder loans and the one-year repayment rule, imputed interest, double taxation, how the CRA finds them, and the U.S. parallel for American owners.
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SR&ED claim disputes: the technical and financial review process, common reasons claims are reduced, the proposal letter, the administrative review, notice of objection, Tax Court, and documentation that holds up.
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Appealing to the Tax Court of Canada: the informal procedure limits, the general procedure, filing deadlines and fees, representation, evidence and burden of proof, settlement, costs, and appeals to the Federal Court of Appeal.
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U.S. stocks in a TFSA: the 15 percent treaty withholding on U.S. dividends, why the treaty exempts RRSPs but not TFSAs, no foreign tax credit inside the account, U.S.-listed versus Canadian-listed funds, where to hold U.S. dividend payers, and the U.S. citizen case.
Read more →October 1, 2026
The Canada–U.S. treaty's Article XIII(7) election explained: how a new U.S. resident who paid Canadian departure tax elects to treat property as sold and repurchased in the United States too, aligning the U.S. basis with the Canadian departure value so the same gain isn't taxed twice.
Read more →October 1, 2026
The first U.S. tax year for a Canadian who moves south explained: the residency starting date, the dual-status return or the elections that avoid it, the basis election for departure-taxed property, accounts to close or report before the move, and the first year's new filings.
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The branch profits tax explained: the 30 percent second-level tax on a foreign corporation's U.S. branch earnings, the dividend equivalent amount, the treaty's 5 percent rate and the Canadian C$500,000 exemption, and why most Canadian companies use a subsidiary instead.
Read more →October 1, 2026
What happens to the Canada child benefit when a family moves to the United States: eligibility ends with Canadian residency, how to notify the CRA, the overpayment trap, the exception for a parent who stays a resident, and the U.S. child tax credit that may replace it.
Read more →October 1, 2026
Canada's alternative minimum tax explained: the parallel calculation that limits tax benefits from capital gains, stock options, and certain deductions and credits, the changes effective in 2024 (higher rate and exemption, broader base), who it hits, and the seven-year carryforward.
Read more →October 1, 2026
A Canadian contractor taking a U.S. job — an installation, a construction project, a specialty trade subcontract — performs its work on U.S. soil, and the treaty has a specific rule for construction sites: a site that lasts more than twelve months is a permanent establishment. Shorter projects are protected from federal tax, but the states, the contractor licensing boards, the workers' U.S. tax and immigration, and the client's withholding all still apply. Here is each.
Read more →October 1, 2026
Canadian private corporations often invest their retained earnings in U.S. stocks — and the U.S. dividends arrive with withholding, the corporation's W-8BEN-E decides whether it's 15 percent or 30 percent, and the treaty's limitation-on-benefits test decides whether the corporation can claim the treaty at all. On the Canadian side, the U.S. dividends are foreign investment income taxed at the high refundable rate, with the foreign tax credit rules for a corporation. Here is each layer, and the U.S. estate tax question the corporation helps answer.
Read more →October 1, 2026
Canada's departure tax explained: the deemed disposition of most property at fair market value when you emigrate, what's excluded (Canadian real estate, RRSPs, pensions), the election to defer with security, Forms T1161, T1243, and T1244, and the U.S. basis election that prevents double tax.
Read more →The content on this page is for informational purposes only and does not constitute professional tax, accounting, or legal advice. See our full legal disclaimer.
