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
Pre-immigration tax planning for Canadians moving to the U.S. explained: what to do before U.S. residency starts — realize gains or use the treaty basis election, close the TFSA, sort out Canadian mutual funds (PFICs), restructure a Canadian corporation, review trusts, and time income.
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Qualified dividends from Canadian corporations explained: why dividends from Canadian companies can be taxed at U.S. capital gains rates (the treaty-country rule), the holding period, when they don't qualify (PFICs), and how the 15 percent Canadian withholding is credited.
Read more →October 1, 2026
Quebec is the one province that runs its own income tax system — a separate Quebec return filed with Revenu Québec, its own pension plan, its own payroll contributions, and its own foreign tax credit rules — so every cross-border situation involving a Quebec resident has a third tax authority in it. Here is how Quebec changes the picture for a Quebec resident with U.S. income, a Quebec business with U.S. activity, a Quebecer moving to Florida, and a U.S. employer with a Quebec employee.
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The Regulation 105 waiver explained: how a non-resident performing services in Canada avoids the 15 percent withholding on fees (plus Quebec's 9 percent) by applying on Form R105 at least 30 days before the work, the treaty-based and income-and-expense waivers, and recovering withholding afterward.
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Registered education savings plans for U.S. citizens explained: the U.S. doesn't recognize the RESP's tax deferral, the Canada education savings grant may be taxable income, possible foreign trust reporting, the PFIC problem inside the plan, and the alternatives families use.
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RRSP over-contributions explained: the 1 percent monthly tax on excess contributions above the C$2,000 buffer, Form T1-OVP, how to withdraw the excess and claim the offsetting deduction, the waiver request, and why people who move to the U.S. often over-contribute by mistake.
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The U.S. sailing permit explained: the certificate of compliance most non-citizens leaving the U.S. are technically required to obtain on Form 1040-C or 2063, who's exempt (visitors, students, exchange visitors), when it's needed in practice, and how it fits with the final U.S. return.
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The section 116 certificate of compliance explained: why a non-resident selling Canadian real estate must notify the CRA, the buyer's 25 percent (or 50 percent) withholding without a certificate, Forms T2062 and T2062A, the 10-day deadline, timing, and the Canadian return that settles the tax.
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The section 217 election explained: how a non-resident of Canada receiving Canadian pensions, RRSP or RRIF payments, CPP, or OAS can file a Canadian return to have that income taxed at graduated rates instead of the flat Part XIII withholding, when it reduces tax, and the June 30 deadline.
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The section 871(d) net-basis election explained: how a nonresident owner of U.S. rental property chooses to have rent taxed on net income at graduated rates instead of 30 percent of gross rent, how to make it, why it's nearly always right, and what it requires each year.
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Selling a Canadian home as a U.S. citizen explained: Canada's principal residence exemption doesn't stop U.S. tax, the U.S. exclusion is capped at US$250,000 or US$500,000, the currency effect on the gain, the mortgage currency gain trap, and the foreign tax credit.
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Spousal RRSPs after a move to the U.S. explained: the three-year attribution rule, the exception when either spouse is a non-resident, how withdrawals are taxed in Canada (Part XIII) and the U.S., and using a spousal RRSP to equalize income in the years after the move.
Read more →October 1, 2026
Social Security number versus ITIN explained for Canadians moving to the U.S.: who can get an SSN (work-authorized visa holders and green card holders), who needs an ITIN instead (non-working spouses and dependants), when each is needed, and switching from an ITIN to an SSN.
Read more →October 1, 2026
Subpart F income explained: the passive and related-party income a controlled foreign corporation's U.S. shareholders must include currently, foreign personal holding company income, the high-tax exception, and why the investment portfolio inside a Canadian corporation is the usual source.
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The substantial presence test explained: the 31-day and 183-day weighted formula, the days that don't count, worked examples for Canadian snowbirds, the closer connection exception, and the treaty tie-breaker that applies when the exception can't.
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The TFSA for non-residents explained: you can keep it and Canada won't tax its income, but no new room accrues, contributions while non-resident cost 1 percent a month, and the United States doesn't recognize it — so most people moving to the U.S. close it before they go.
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TN status taxes explained for Canadians: TN workers usually become U.S. tax residents under the substantial presence test, taxed on worldwide income from their residency start date — plus the dual-status first year, the Canadian departure, FBAR on Canadian accounts, and state tax where you work.
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The Canada–U.S. Totalization Agreement explained: which country's social security covers a worker who works in both, the five-year detached worker rule, the certificate of coverage, self-employed people, and how credits from both countries combine for benefits.
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Canada's underused housing tax explained: the 1 percent tax on vacant or underused residential property owned by non-resident, non-Canadian owners, its elimination for 2025 and later years (Bill C-15, Royal Assent March 26, 2026), and the 2022–2024 returns, exemptions, and penalties that still apply.
Read more →October 1, 2026
What a U.S. citizen living in Canada files every year: the U.S. return on worldwide income, the foreign tax credit, the FBAR and Form 8938, the forms triggered by Canadian accounts and companies (8621, 5471, 3520), the June 15 automatic extension, and the Canadian return alongside.
Read more →October 1, 2026
A U.S. business selling to Canadian customers meets Canada's consumption tax before its income tax: GST/HST registration (including the simplified regime for digital sales to consumers), Regulation 105 withholding when its people perform services in Canada, and — only if it has a Canadian permanent establishment — Canadian income tax on the profits. Here is each, the Canadian treaty-based return, and the provincial sales taxes that sit alongside.
Read more →October 1, 2026
U.S. estate tax for Canadians explained: which U.S. property is taxed at death (real estate, U.S. stocks), the US$60,000 filing threshold, the treaty's prorated unified credit and marital credit, Form 706-NA, and the Canadian deemed disposition alongside.
Read more →October 1, 2026
U.S. Social Security paid to Canadian residents explained: the treaty makes it taxable only in Canada, with 15 percent of it exempt; no U.S. withholding with the right form; the special rule for long-time recipients; and how U.S. citizens in Canada report it on both returns.
Read more →October 1, 2026
A controlled foreign corporation explained: the more-than-50-percent test, who counts as a U.S. shareholder, the attribution rules that pull family members in, what CFC status triggers (Form 5471, subpart F, GILTI), and how Canadian corporations owned by Americans become CFCs.
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.
