Guides

Straight answers, written by the people who’d file it.

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.

Capital gains RRSP TFSA Departure tax Estate tax FBAR LLC Principal residence

CROSS-BORDER A Canadian Corporation With a U.S. Shareholder

What applies to you
What it costs if you wait
What to do next

Fairlight Accounting · US + Canadian Tax Desks

1,407 guides

Cross-Border Tax (U.S.–Canada)

Ottawa to Miami: What Happens to a Federal Pension When You Move to Florida

September 4, 2026

Ottawa's federal, defence, and consulting workforce sends a steady stream of retirees and pre-retirees to Miami. Here is what happens to a public service pension, the Ontario surtax, and the departure return when the destination has no state income tax.

Cross-Border Tax (U.S.–Canada)

Ottawa to Minneapolis: Government Pipelines and Minnesota's 9.85% Top Rate

September 4, 2026

Ontario's combined top rate near 53.5% meets Minnesota's 9.85% top bracket, among the highest in the US. The full Ottawa-to-Minneapolis tax picture.

Cross-Border Tax (U.S.–Canada)

Ottawa to Nashville: Healthcare, Government Skills, and Zero State Income Tax

September 4, 2026

Ontario's 53.5% top rate meets Tennessee's zero state income tax. Ottawa's government, health, and tech talent feeds Nashville's healthcare, corporate, and cybersecurity corridors.

Cross-Border Tax (U.S.–Canada)

Ottawa to New York: Policy, the UN, and a Nearly Lateral Move on Tax

September 4, 2026

Ottawa's policy pipeline runs into UN agencies, think tanks, and consulting in New York. The tax rates are nearly lateral, so the planning value sits elsewhere.

Cross-Border Tax (U.S.–Canada)

Ottawa to Orlando: Defence Simulation, Federal Pensions, and Central Florida

September 4, 2026

Ontario's combined top rate near 53.5% drops to Florida's zero state income tax. Ottawa's DND and CSE workforce has a direct landing spot in Orlando's simulation and defence corridor, and a federal pension follows at a treaty-capped 15%.

Cross-Border Tax (U.S.–Canada)

Ottawa to Philadelphia: Defence, Pharma, and the City Wage Tax

September 4, 2026

Ontario's 53.5% top rate meets Pennsylvania's flat 3.07% plus Philadelphia's roughly 3.74% wage tax. Ottawa's defence, health, and consulting talent feeds Philly's pharma, defence, and fintech corridors.

Cross-Border Tax (U.S.–Canada)

Ottawa to Phoenix: Defence Contractors, the Desert Corridor, and Arizona's Flat 2.5%

September 4, 2026

Ontario's combined top rate runs near 53.5%. Arizona's flat 2.5% state tax and no city income tax bring the combined rate to roughly 39.5%. Here is the full Ottawa-to-Phoenix tax picture.

Cross-Border Tax (U.S.–Canada)

Ottawa to Pittsburgh: Cybersecurity, Pennsylvania's Flat 3.07%, and Local Wage Tax

September 4, 2026

Ontario's combined top rate runs near 53.5%. Pittsburgh sits inside Pennsylvania's flat 3.07% state tax, but the city's local earned income tax and Allegheny County's higher property tax bill change the math from what the flat-rate headline suggests.

Cross-Border Tax (U.S.–Canada)

Ottawa to Portland: Clean Energy, No Sales Tax, and Oregon's 9.9%

September 4, 2026

Ontario's roughly 53.5% top rate drops toward Oregon's 9.9%, and Portland has no sales tax at all, just a local income surcharge and its own estate tax to plan for.

Cross-Border Tax (U.S.–Canada)

Ottawa to Raleigh: Government Skills, the Triangle, and North Carolina's Falling Flat Tax

September 4, 2026

Ontario's 53.5% top rate meets North Carolina's flat income tax, now below 4%. Ottawa's federal IT, defence, and research workforce feeds Raleigh's Research Triangle in ways the banking corridors don't.

Cross-Border Tax (U.S.–Canada)

Ottawa to Salt Lake City: Defence Tech, Silicon Slopes, and Utah's Flat Tax

September 4, 2026

Ontario's combined top rate near 53.5% drops to Utah's flat rate. Ottawa's defence and government tech talent has a natural landing spot in SLC's Silicon Slopes and its defence-adjacent employer base.

Cross-Border Tax (U.S.–Canada)

Ottawa to San Antonio: The JBSA Corridor, the Ontario Surtax, and Zero State Income Tax

September 4, 2026

Ottawa's DND and CSE cybersecurity workforce feeds directly into Joint Base San Antonio's information warfare mission. Here is what happens to the Ontario surtax, the RRSP, and OHIP.

Cross-Border Tax (U.S.–Canada)

Ottawa to San Diego: The Defence Corridor, the RRSP, and California's Annual Inclusion

September 4, 2026

Ontario's combined top rate runs near 53.5%. California's lands closer to 50.3%, a modest drop. The real issue is California's annual RRSP addback and the naval and unmanned-systems employers pulling Ottawa's DND and CSE talent to the coast.

Cross-Border Tax (U.S.–Canada)

Ottawa to San Francisco: A Small Rate Gap and the RRSP Addback That Can Erase It

September 4, 2026

Ontario's top rate runs near 53.5%, California's near 50.3%, one of the map's smallest gaps. The RRSP addback can erase what's left of it.

Cross-Border Tax (U.S.–Canada)

Ottawa to Seattle: Cloud Security, the Defence-to-Tech Pipeline, and the Capital Gains Excise

September 4, 2026

Ontario's combined top rate near 53.5% drops to Washington's 0% state income tax, but the 7% capital gains excise above roughly $270,000 changes the math for anyone with equity or a brokerage account.

Cross-Border Tax (U.S.–Canada)

Ottawa to Tampa: The MacDill Pipeline and a Federal Pension in a No-Tax State

September 4, 2026

Ottawa's defence and intelligence workforce feeds a direct pipeline into the contractor base around MacDill Air Force Base. Here is what happens to the Ontario surtax, a public service pension, and the departure return when the destination charges no state income tax.

Cross-Border Tax (U.S.–Canada)

Ottawa to Washington DC: Government, Defence, and Tech Taxes, and Why Arlington Changes the Answer

September 4, 2026

Ottawa's federal, defence, and tech corridors all point at Washington DC. Here is what changes when the paycheck moves from Ontario's roughly 53.5% top rate to DC's graduated bracket, and why Arlington or Bethesda changes the answer entirely.

Cross-Border Tax (U.S.–Canada)

Leaving PEI for the US: Departure Tax, Health PEI, and the Island Exit

September 4, 2026

Prince Edward Island's top provincial rate is near 19% and the HST is 15%. Here is the departure tax, the Health PEI wind-down, and the US-side picture for Islanders moving south for aerospace, healthcare, or retirement.

Cross-Border Tax (U.S.–Canada)

Quebec to California: The RRSP Gets Hit From Both Sides

September 4, 2026

Quebec and California are both high-tax jurisdictions, and the RRSP gets hit from both sides: Quebec's departure year on the way out and California's annual inclusion on the way in. Here is what that corridor actually looks like.

Cross-Border Tax (U.S.–Canada)

Quebec to Florida: Three Tax Authorities and the Largest Rate Drop in Canada

September 4, 2026

Quebec has its own tax agency, its own return, and the highest combined rate in Canada. Florida has no income tax and no QST. A Quebec-to-Florida move runs through Revenu Québec, the CRA, and the IRS in the departure year.

Cross-Border Tax (U.S.–Canada)

Quebec to Michigan: The TP-1, a Flat 4.25%, and the Auto Corridor

September 4, 2026

Quebec's combined top rate near 53.3% meets Michigan's flat 4.25%. The three-authority departure, Revenu Québec's TP-1, and Detroit's city tax make this corridor unique.

Cross-Border Tax (U.S.–Canada)

Quebec to New York: Three Tax Authorities on the Way Out, Two More on the Way In

September 4, 2026

Montreal to New York is a real corridor: finance, tech, and the UN draw francophone professionals south. Both sides are high-tax, and the departure year runs through three tax authorities before New York State and New York City start.

Cross-Border Tax (U.S.–Canada)

Quebec to Texas: The TP-1, the Biggest Rate Drop in Canada, and Texas Property Tax

September 4, 2026

Quebec carries the highest combined rate in Canada at about 53.3%. Texas charges no state income tax. The departure year runs through three tax authorities, and the Quebec exit is among the steepest in the country.

Cross-Border Tax (U.S.–Canada)

Quebec to Washington State: The TP-1, No Income Tax, and the Capital Gains Excise

September 4, 2026

Quebec's combined top rate near 53.3% drops to Washington's zero income tax, but the capital gains excise on large stock sales and the three-authority departure year both need planning before you land.

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.