1,423 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.
September 7, 2026
Montreal's cross-border tax picture includes Revenu Québec's separate TP-1 return, QST instead of HST, QPP instead of CPP, and French-language filings. Here is what a Montreal resident should expect from a cross-border preparer, and what the Quebec-specific items are.
Read more →September 7, 2026
Toronto's cross-border tax picture includes Ontario's 53.5% top rate, the highest probate fees in Canada, a double land transfer tax, a vacant home tax, and the busiest snowbird corridor to Florida. Here is what a Toronto resident should expect from a cross-border preparer.
Read more →September 7, 2026
Vancouver's cross-border tax picture includes BC's 53.5% top rate, the Speculation and Vacancy Tax, Vancouver's Empty Homes Tax, and the Seattle tech corridor. Here is what a Vancouver resident should expect from a cross-border preparer, and what the BC-specific items are.
Read more →September 7, 2026
Every Fairlight cross-border tax topic guide in one place, grouped by situation: residency and the treaty, moving to the US, Americans in Canada, retirement accounts, real estate, business, investments and estates, employment and benefits, and forms, deadlines, and compliance.
Read more →September 7, 2026
How tuition paid at a US school is treated on a Canadian return, and vice versa: the Canadian tuition credit's three-week rule and Form TL11A, the US education credits' eligible-institution rule, and the cross-border mismatch on RESPs and 529 plans.
Read more →September 7, 2026
Which exchange rate to use, when to use it, and where the CRA and IRS disagree. Transaction-date versus annual average rates, the currency layer on capital gains, and the foreign-currency gains on cash and debt that both countries tax.
Read more →September 7, 2026
Canada taxes a deemed disposition at death. The US imposes estate tax on worldwide assets, or US-situs assets for non-residents. Both can apply to the same person. Here is the executor's sequence: the returns, the clearances, the credits, and the order they have to happen in.
Read more →September 7, 2026
US nonqualified deferred compensation under section 409A is not recognized by Canada, which taxes deferred amounts when earned under its salary deferral arrangement rules. Moving between countries with a deferred comp plan creates timing mismatches and potential double taxation.
Read more →September 7, 2026
Tax rules for digital nomads who split time between Canada and the US: residency in each country, sourcing of employment income to where the work is performed, payroll obligations, state tax, and the myths about working from anywhere without consequences.
Read more →September 7, 2026
CPP disability and US SSDI are taxed under the treaty like social security, in the recipient's country of residence only. The Disability Tax Credit is Canada-only and does not travel. Here is how all three interact across the border.
Read more →September 7, 2026
If you decided to wind up your Canadian corporation after moving to the US, here are the mechanics: the final T2, the deemed dividend, the capital dividend account, the CRA dissolution process, and the US side under section 331.
Read more →September 7, 2026
If you own property in both countries, a single will can work, but two wills, one per jurisdiction, is usually better. Here is why, what each should cover, and what happens if the two revoke each other by accident.
Read more →September 7, 2026
Running a US short-term rental does not make a Canadian a US tax resident; only days present or a green card do. But a short-term rental with services is a US trade or business, which changes how the income is taxed, what forms are filed, and whether the days spent managing it count. Here is the distinction.
Read more →September 7, 2026
If both countries claim you as a tax resident, the Canada-US treaty has a tie-breaker. Here is how each test works in order, what happens when the tie breaks, and the consequences for green card holders who use it.
Read more →September 7, 2026
How Canadian EI benefits are taxed when you live in the US, how US unemployment benefits are taxed in Canada, and what the treaty says about both. Unemployment benefits are excluded from the treaty's social security rule, which changes the answer.
Read more →September 7, 2026
The US uses quarterly estimated payments; Canada uses instalment notices. Here is how both systems work when you file in both countries, how withholding in one affects the requirement in the other, and how to avoid paying twice on the same income.
Read more →September 7, 2026
The FBAR requires US persons with foreign financial accounts exceeding $10,000 in aggregate to report them to FinCEN. For a Canadian who has just become a US person, the accounts are all Canadian, and the ones that get missed are the RRSP, the TFSA, the RESP, the LIRA, the joint account, and the corporate account you can sign on.
Read more →September 7, 2026
Cost segregation front-loads depreciation on a vacation rental and lowers tax during ownership. On sale, the accelerated depreciation is recaptured at higher rates than the building's, FIRPTA still withholds 15% of the gross price, and Canada recaptures its own CCA if any was claimed. Here is what a Canadian seller faces.
Read more →September 7, 2026
The first US return after a move from Canada is a dual-status return with a residency start date, a basis election, a FBAR, and a set of one-time decisions that never come up again. Here are the twelve items, in the order they matter.
Read more →September 7, 2026
How the foreign earned income exclusion works for Americans living in Canada: the qualification tests, the exclusion amount, the housing deduction, the five-year revocation rule, and why the foreign tax credit produces a better result for most people in a high-tax country.
Read more →September 7, 2026
The foreign tax credit is limited to the US tax on the foreign-source income. When the foreign rate exceeds the US rate, the excess carries over; when the foreign rate is lower, or the income is in the wrong basket, a residual US tax remains. Here is how the limitation works and where cross-border filers get caught.
Read more →September 7, 2026
If you are a Canadian with US-source income, you may need to file Form 1040-NR. Which income triggers it, how the treaty reduces the tax, the deadlines, the ITIN, and the cases where filing is optional but produces a refund.
Read more →September 7, 2026
If a US payer withheld 30% on your income when the treaty rate was lower (or zero), you file a US return to get the difference back. The 1042-S is the slip that proves the withholding, and the W-8BEN is the form that stops it from happening again.
Read more →September 7, 2026
Form 8233 lets a non-resident alien claim a treaty-based exemption from withholding on compensation for services performed in the US. Here is when a Canadian needs it, how it differs from the W-8BEN, and what happens when it is not filed.
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.
