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
Donating to a US charity from Canada (or vice versa) changes the deduction rules. The treaty allows cross-border credits, but with limits tied to source-country income, and a broader rule for universities the donor attended.
Read more →September 7, 2026
How dividends are taxed when they cross the Canada-US border: the treaty's 15% and 5% withholding rates, Canada's gross-up and credit system, US qualified dividend treatment, and the foreign tax credit coordination that prevents double taxation but rarely eliminates the residual.
Read more →September 7, 2026
How gifting works between Canada and the US. Canada has no gift tax but may trigger a deemed disposition. The US has a gift tax with a lifetime exemption and an annual exclusion. What happens when gifts cross the border, and which forms are required.
Read more →September 7, 2026
Canada has no inheritance tax but deems assets sold at death. The US has an estate tax but no deemed disposition. When the deceased or the heir sits in the other country, both systems collide. Here is how each case works.
Read more →September 7, 2026
Interest between Canada and the US is generally exempt from withholding under the treaty since the Fifth Protocol. But related-party interest, participating debt, and contingent interest have different rules, and the reporting obligations remain even when the tax is zero.
Read more →September 7, 2026
An employer with workers in both countries must handle two payroll systems, two sets of withholding rules, and the totalization agreement. Here is what a Canadian employer with a US employee, and a US employer with a Canadian one, actually has to do.
Read more →September 7, 2026
How rental income is taxed when a Canadian owns US property or a US person owns Canadian property. Each country withholds on gross rent by default, each has an election to switch to net, and each requires the owner to report the income at home with a credit.
Read more →September 7, 2026
Florida drops the state income tax, but the federal return and Canada's departure tax stay. Here is what a cross-border accountant in South Florida actually covers, from the snowbird who became a resident to the Brickell finance professional who moved for the job.
Read more →September 7, 2026
What a cross-border tax accountant handles, how to tell a real specialist from a generalist who will 'figure it out,' what drives the fees, and what to ask before you hire.
Read more →September 7, 2026
The CRA and IRS share taxpayer information under the treaty's exchange-of-information article and the FATCA agreement. Here is what flows between the two agencies, what triggers a cross-border audit, and how information from one return ends up on the other side's desk.
Read more →September 7, 2026
Canadian returns are due April 30, US returns April 15. Extensions, FBAR, and form-specific deadlines all differ, and several cross-border forms have deadlines that do not match either country's main return. Here is the full calendar.
Read more →September 7, 2026
Alberta's 48% top rate is the lowest in Canada, there is no provincial sales tax, and the oil and gas corridor to Texas drives most of Calgary's cross-border tax work. Here is what a Calgary resident should expect from a cross-border preparer, and what the Alberta-specific items are.
Read more →September 7, 2026
Montreal's cross-border tax picture includes Revenu Québec's separate TP-1 return, QST instead of HST, QPP instead of CPP, and French-language filings. Here is what a Montreal resident should expect from a cross-border preparer, and what the Quebec-specific items are.
Read more →September 7, 2026
Toronto's cross-border tax picture includes Ontario's 53.5% top rate, the highest probate fees in Canada, a double land transfer tax, a vacant home tax, and the busiest snowbird corridor to Florida. Here is what a Toronto resident should expect from a cross-border preparer.
Read more →September 7, 2026
Vancouver's cross-border tax picture includes BC's 53.5% top rate, the Speculation and Vacancy Tax, Vancouver's Empty Homes Tax, and the Seattle tech corridor. Here is what a Vancouver resident should expect from a cross-border preparer, and what the BC-specific items are.
Read more →September 7, 2026
Every Fairlight cross-border tax topic guide in one place, grouped by situation: residency and the treaty, moving to the US, Americans in Canada, retirement accounts, real estate, business, investments and estates, employment and benefits, and forms, deadlines, and compliance.
Read more →September 7, 2026
How tuition paid at a US school is treated on a Canadian return, and vice versa: the Canadian tuition credit's three-week rule and Form TL11A, the US education credits' eligible-institution rule, and the cross-border mismatch on RESPs and 529 plans.
Read more →September 7, 2026
Which exchange rate to use, when to use it, and where the CRA and IRS disagree. Transaction-date versus annual average rates, the currency layer on capital gains, and the foreign-currency gains on cash and debt that both countries tax.
Read more →September 7, 2026
Canada taxes a deemed disposition at death. The US imposes estate tax on worldwide assets, or US-situs assets for non-residents. Both can apply to the same person. Here is the executor's sequence: the returns, the clearances, the credits, and the order they have to happen in.
Read more →September 7, 2026
US nonqualified deferred compensation under section 409A is not recognized by Canada, which taxes deferred amounts when earned under its salary deferral arrangement rules. Moving between countries with a deferred comp plan creates timing mismatches and potential double taxation.
Read more →September 7, 2026
Tax rules for digital nomads who split time between Canada and the US: residency in each country, sourcing of employment income to where the work is performed, payroll obligations, state tax, and the myths about working from anywhere without consequences.
Read more →September 7, 2026
The Delinquent International Information Return Submission Procedures are for taxpayers who reported all their income but missed a Form 5471, 3520, 8938, 8621, or similar. Here is what the procedure requires since the IRS's 2020 change, what it does and does not promise, and how it fits with the delinquent FBAR and streamlined routes.
Read more →September 7, 2026
CPP disability and US SSDI are taxed under the treaty like social security, in the recipient's country of residence only. The Disability Tax Credit is Canada-only and does not travel. Here is how all three interact across the border.
Read more →September 7, 2026
If you decided to wind up your Canadian corporation after moving to the US, here are the mechanics: the final T2, the deemed dividend, the capital dividend account, the CRA dissolution process, and the US side under section 331.
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.
