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
Canada allows couples to split up to 50% of eligible pension income, but only if both spouses are Canadian residents at year-end. Here is what happens to the election in the departure year, what the US offers instead, and how a couple with one spouse in each country is treated.
Read more →September 7, 2026
What to do in the twelve months before moving between Canada and the US: the accounts to close, the corporation to wind up, the gains to realize, the elections to prepare, and the dates to set, laid out in the order they have to happen, for both directions.
Read more →September 7, 2026
What happens to your provincial health coverage when you leave Canada: when it ends by province, what counts as a permanent departure, the temporary-absence rules for people who have not yet moved, and how to bridge to US coverage without a gap.
Read more →September 7, 2026
An employee living in one country and working remotely for an employer in the other creates tax obligations for both: sourcing of wages to where the work is done, payroll registration for the employer, permanent establishment risk, state tax, and, in the US direction, a work authorization question that tax advice usually skips.
Read more →September 7, 2026
Renouncing Canadian citizenship has no direct Canadian tax consequence, because Canada taxes residence, not citizenship. Here is what actually determines your Canadian tax obligations, the citizenship prong of the treaty tie-breaker where it can matter, and the immigration and benefit consequences to weigh.
Read more →September 7, 2026
Renouncing US citizenship ends the annual US filing obligation, but for a covered expatriate it triggers a deemed sale of worldwide assets, immediate tax on deferred compensation and retirement accounts, and a tax on future gifts to US persons. Here is how the tests work, what is taxed, and how Americans in Canada plan the exit.
Read more →September 7, 2026
A Canadian resident reports US short-term rental income on the Canadian return in Canadian dollars: as rental income on T776, or as business income on T2125 if the activity provides substantial services. Here is which form, which exchange rate, what expenses Canada allows, how the foreign tax credit works, and the T1135.
Read more →September 7, 2026
How educational assistance payments from an RESP are taxed when the beneficiary studies in the US or has become a US resident, why the CESG must be repaid for a non-resident beneficiary, and how a US-person subscriber or beneficiary reports the plan and its distributions.
Read more →September 7, 2026
How royalties and IP income are taxed between Canada and the US: Article XII's exemption for copyright, software, and patent royalties, the 10% rate on the rest, the withholding forms, and the treatment of authors, musicians, software licensors, and companies holding IP on the other side.
Read more →September 7, 2026
When and how an RRSP must be converted to a RRIF, the minimum withdrawal schedule, how the treaty's 15% rate applies to periodic payments within a limit, and how a US-resident annuitant reports the withdrawals.
Read more →September 7, 2026
How an RRSP works for a US citizen living in Canada: the Canadian deduction, the absence of a US deduction, the treaty deferral on growth, the basis tracking for withdrawals, the FBAR and Form 8938 reporting, and why the RRSP still beats the alternatives.
Read more →September 7, 2026
The three Canadian registered accounts are treated differently in a streamlined submission. The RRSP's treaty deferral is restored retroactively under Rev. Proc. 2014-55 and the account goes on the FBAR. The TFSA's earnings are added to income for the three years and Forms 3520 and 3520-A are filed. The RESP is the same as the TFSA with the grant taxed too. Here is each account, form by form.
Read more →September 7, 2026
Banks use 'RSP' and 'RRSP' loosely, and the difference matters for a cross-border filer: an RRSP is a registered plan with treaty protection; an 'RSP' may be an RRSP, a group plan, or a non-registered savings product. Here is how to tell, and why the US return depends on the answer.
Read more →September 7, 2026
The 20% qualified business income deduction under section 199A applies only to income from a US trade or business. Here is who gets it, who does not, and how the 2025 tax law changed it.
Read more →September 7, 2026
A section 85 rollover lets a Canadian transfer property to a corporation on a tax-deferred basis. For a US person, section 367 overrides the US nonrecognition rule for transfers to a foreign corporation, and the rollover that is tax-free in Canada is a taxable sale in the US. Here is how the two rules collide.
Read more →September 7, 2026
How a self-employed person with clients on both sides of the border is taxed: Article VII's fixed-base rule, Regulation 105 and US 30% withholding, GST/HST registration, CPP versus self-employment tax under the totalization agreement, and the currency and invoicing mechanics.
Read more →September 7, 2026
A self-employed US citizen living in Canada owes CPP contributions on their business income and, under the Canada-US totalization agreement, no US self-employment tax. Here is how the agreement assigns coverage, how to claim the exemption on Schedule SE, and what happens without it.
Read more →September 7, 2026
A Canadian selling a US short-term rental has more to close out than the sale: FIRPTA, depreciation and cost segregation recapture, the state return, the platform account, the tourist tax registration, the entity if any, the Canadian gain in Canadian dollars, the foreign tax credit, and the T1135. Here is the checklist in order.
Read more →September 7, 2026
How the Canadian principal residence exemption and the US Section 121 exclusion interact when you sell a home after moving across the border. Each has its own test, and a home can qualify under one, both, or neither.
Read more →September 7, 2026
How severance and retiring allowances are taxed when the employee has crossed the border: Article XV sourcing to where the employment was exercised, Canadian non-resident withholding on retiring allowances, the RRSP transfer for pre-1996 service, and the US treatment of a Canadian package received by a new US resident.
Read more →September 7, 2026
Buying a Florida condo does not make a Canadian snowbird a US tax resident. It does create a US-situs asset for estate tax, a property tax bill at the non-homestead rate, a Florida probate question, a T1135 question if rented, and, if the condo is ever rented, a US filing. Here is what changes and what does not.
Read more →September 7, 2026
How a spousal RRSP works when one or both spouses are US persons: the Canadian deduction to the contributor, the US treaty deferral for the annuitant, the FBAR and Form 8938 reporting by the plan's owner, the attribution rule on early withdrawals, and the basis question when the US person is the contributor.
Read more →September 7, 2026
How the standard deduction and itemized deductions work for cross-border filers: who gets the standard deduction and who does not, what itemized deductions an American abroad actually has, and the choice between deducting foreign income tax on Schedule A and crediting it on Form 1116.
Read more →September 7, 2026
Entity choice and tax consequences for a US citizen or US resident starting a business in Canada: why a Canadian corporation controlled by a non-resident is not a CCPC, why a US-person owner has a CFC, the branch and ULC alternatives, the registrations, and the permit question.
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.
