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.
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
Ohio residency when moving to Florida explained: the bright-line test — no more than 212 contact periods in Ohio, an abode elsewhere, no Ohio driver's license or homestead reduction, and a timely Ohio Nonresident Statement — Ohio's municipal income taxes, the part-year return, and why Ohio has no estate tax.
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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.
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Oregon residency when moving to Florida explained: domicile and the 200-day statutory rule with a permanent place of abode, the part-year return, Oregon's high rates and no sales tax, and Oregon's estate tax with its US$1 million exemption.
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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
Part-year resident state returns explained: how the year you move to Florida is split between your former state's resident period and nonresident period, how income is allocated (wages, investment income, accruals), the move date's significance, and the accrual rules some states use.
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Pennsylvania residency when moving to Florida explained: the domicile test and the 183-day statutory resident rule, the part-year return, Pennsylvania's local earned income taxes, Pennsylvania's exemption of retirement income, and its inheritance tax that follows domicile.
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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.
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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.
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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.
Read more →October 1, 2026
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.
Read more →October 1, 2026
Remote workers living in Florida explained: Florida has no income tax, so wages for work performed in Florida are generally untaxed by any state — except where the employer's state applies a convenience rule (New York and others), where you travel to the office, and where the employer never updated your payroll state.
Read more →October 1, 2026
Keeping rental property in your former state after moving to Florida explained: the rental income stays taxable there as nonresident source income, the nonresident return, suspended passive losses and how they're released on sale, depreciation, and the estate tax exposure of real estate in some states.
Read more →October 1, 2026
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.
Read more →October 1, 2026
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.
Read more →October 1, 2026
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.
Read more →October 1, 2026
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.
Read more →October 1, 2026
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.
Read more →October 1, 2026
The section 962 election explained: how an individual U.S. shareholder of a controlled foreign corporation can be taxed on subpart F and GILTI as if a domestic corporation — the corporate rate, the section 250 deduction, the indirect foreign tax credit — and the second tax on later distributions.
Read more →October 1, 2026
Selling a business after moving to Florida explained: whether your former state can tax the gain — stock sales generally follow domicile, asset sales and pass-through gains follow where the business operates — installment sales, the move-date scrutiny, and how to time the move and the sale.
Read more →October 1, 2026
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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