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 1, 2026
Form 1040-NR explained: who files the U.S. nonresident return, effectively connected income versus fixed income taxed at 30 percent, the net-basis election for rental property, deductions a nonresident can and can't take, treaty claims, and the June 15 deadline.
Read more →October 1, 2026
Form 1042-S explained: the U.S. information slip foreign persons — including Canadians — receive for U.S.-source income such as dividends, interest, royalties, scholarships, and pensions, the income and exemption codes, the tax withheld, and how it's used on U.S. and Canadian returns.
Read more →October 1, 2026
Form 8840 explained: how Canadian snowbirds who meet the substantial presence test stay nonresidents of the United States, the three conditions, the June 15 deadline, what counts as a closer connection, and what happens if you miss it.
Read more →October 1, 2026
Form 8843 explained: how Canadian students on F-1 or J-1 status, teachers, trainees, and people stuck in the U.S. for medical reasons exclude days from the substantial presence test, who must file, the June 15 deadline, and what happens if it's missed.
Read more →October 1, 2026
Form NR6 explained: how a non-resident landlord of Canadian property has the agent withhold 25 percent of net rent instead of gross, the January 1 timing, the Canadian agent's role, and the section 216 return that must follow by June 30.
Read more →October 1, 2026
Form T106 explained: the CRA information return reporting transactions between a Canadian taxpayer and non-arm's-length non-residents — such as a U.S. parent or subsidiary — the C$1 million threshold, what's reported, the deadline, and the transfer pricing link.
Read more →October 1, 2026
Form T1134 explained: the CRA information return Canadian residents file for foreign affiliates — such as a U.S. subsidiary or a U.S. LLC Canada treats as a corporation — the controlled and not-controlled versions, the 10-month deadline, and the penalties.
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Form T2091 explained: how Canadians designate a principal residence when selling a home, the one-plus formula, choosing between a home and a cottage, the required reporting of every sale, the penalty for not designating, and what it means for a U.S. vacation property.
Read more →October 1, 2026
Form T2125 explained: how Canadian self-employed people and partners report business and professional income, the expenses and capital cost allowance, the home office and vehicle rules, the fiscal period, and how a U.S. citizen's T2125 lines up with Schedule C.
Read more →October 1, 2026
Form W-8ECI explained: how a foreign person certifies that U.S. income — most often rent from U.S. property under the net-basis election — is effectively connected with a U.S. business, so the payer doesn't withhold 30 percent, and the U.S. return the form commits the owner to filing.
Read more →October 1, 2026
Forms T1141 and T1142 explained: the CRA returns Canadian residents file when they transfer or lend property to a non-resident trust (T1141) or receive distributions from or owe money to one (T1142) — such as a U.S. trust — the exceptions, the deadlines, and the penalties.
Read more →October 1, 2026
GILTI explained for Americans who own Canadian companies: what the global intangible low-taxed income regime taxes, how the 2025 legislation changed it, why small business rate income is caught, the high-tax exclusion, and the section 962 election that softens it.
Read more →October 1, 2026
Giving up a green card explained: surrendering it on Form I-407, the long-term resident rule (eight of the last fifteen years) that can make you subject to the exit tax, the covered expatriate tests, Form 8854, and how years with a treaty tie-breaker count.
Read more →October 1, 2026
H-1B taxes explained for Canadians working in U.S. specialty occupations: becoming a U.S. tax resident, the first-year dual-status return, FICA on wages, state tax where you work, and Canadian departure planning — plus why many Canadians use TN status instead.
Read more →October 1, 2026
The ITIN explained: who needs an individual taxpayer identification number (non-residents with a U.S. filing, nonresident spouses, dependents), applying on Form W-7 with a return, certified documents and acceptance agents, the exceptions that allow applying without a return, and expiration.
Read more →October 1, 2026
L-1 intracompany transfer taxes explained for Canadians: becoming a U.S. tax resident, U.S. versus Canadian payroll during the transfer, the treaty's employment article and when it stops helping, the certificate of coverage for social security, and the Canadian departure.
Read more →October 1, 2026
Canada's lifetime capital gains exemption explained: the C$1,275,000 (2026) exemption on qualified small business corporation shares and farm or fishing property, the 24-month and 90 percent asset tests, the cumulative net investment loss trap, the AMT interaction, and why it matters before a move to the U.S.
Read more →October 1, 2026
A Canadian owner moving to Florida often wants the business to come too — and a Canadian corporation can't simply relocate: continuing it out of Canada triggers a corporate departure tax on its unrealized gains and an extra tax on its surplus, while leaving it in Canada with a non-resident owner creates its own issues. Here is each route — continuance, selling the assets to a new U.S. company, keeping the Canadian corporation, and winding it up — with the owner's personal departure tax alongside.
Read more →October 1, 2026
Moving back to Canada from the U.S. explained: Canada's deemed acquisition at fair market value on arrival, reporting world income only from the residency date, U.S. accounts (IRAs, 401(k)s) under the treaty, green card and U.S. citizen obligations that continue, and the first Canadian return.
Read more →October 1, 2026
The nonresident spouse election explained: how a U.S. citizen or resident married to a nonresident (often a Canadian) can elect to treat the spouse as a U.S. resident and file jointly, what it costs (the spouse's worldwide income becomes U.S.-taxable), when it saves tax, and how to end it.
Read more →October 1, 2026
Old Age Security for Canadians living in the U.S. explained: the 20-year residence rule for payment abroad, the six-month continuation, why the treaty exempts U.S. residents from the OAS Return of Income and the recovery tax (clawback), and how the U.S. taxes OAS.
Read more →October 1, 2026
Many Canadian owners who move to Florida keep their Canadian corporation running — the employees, the customers, and the contracts are in Canada. The corporation stays Canadian; the owner becomes a U.S. taxpayer who owns a foreign corporation. Here is what changes for the corporation (CCPC status, the small business rate, the refundable taxes), what changes for the owner (Form 5471, GILTI, subpart F, the section 962 election), how dividends and salary cross the border, and the permanent establishment risk of running it from Florida.
Read more →October 1, 2026
Canada's Part XIII non-resident withholding tax explained: the 25 percent default rate on dividends, interest, rents, pensions, and royalties paid to non-residents, the treaty rates for U.S. residents, Form NR301, the NR4 slip, and when a Canadian return recovers or replaces it.
Read more →October 1, 2026
Pension income splitting after a move to the U.S. explained: Canada's T1032 pension splitting ends when you become a non-resident, the U.S. joint return that replaces it, how RRIF and pension payments are then taxed in each country, and couples where only one spouse moves.
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.
