Guides

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

1,415 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

1,415 guides

Cross-Border Tax (U.S.–Canada)

Montreal to Philadelphia: Pharma, Three Authorities, and the City Wage Tax

September 4, 2026

Quebec's 53.3% top rate meets Pennsylvania's flat 3.07% plus Philadelphia's roughly 3.74% wage tax. Montreal's pharma, AI, and aerospace talent feeds Philly's life sciences, fintech, and defence corridors.

Cross-Border Tax (U.S.–Canada)

Montreal to Phoenix: Three Authorities, Aerospace, and Arizona's Flat 2.5%

September 4, 2026

Quebec's combined top rate near 53.3% drops to Arizona's flat 2.5%, the lowest rate of any state that taxes income at all. The departure year still clears three Quebec-side filings before Arizona enters the picture.

Cross-Border Tax (U.S.–Canada)

Montreal to Pittsburgh: AI Jobs, Three Authorities, and Local Wage Tax

September 4, 2026

Quebec's 53.3% top rate meets Pennsylvania's flat 3.07% plus Pittsburgh's local earned income tax, near 6% combined. Montreal's Mila, aerospace, and Ubisoft talent feeds Pittsburgh's AI, robotics, and gaming corridor.

Cross-Border Tax (U.S.–Canada)

Montreal to Portland: Gaming, the Departure Tax, and Zero Sales Tax

September 4, 2026

Quebec's combined top rate near 53.3% barely drops in Portland, where Oregon's 9.9% state rate plus Multnomah County surcharges push the combined figure to about 51%. The real shift is zero sales tax replacing Quebec's near 15% QST and GST.

Cross-Border Tax (U.S.–Canada)

Montreal to Raleigh: Pharma, the Research Triangle, and Three Authorities on the Way Out

September 4, 2026

Quebec's combined top rate near 53.3% meets North Carolina's flat income tax, now below 4%. The pharma-to-RTP pipeline, three-authority departure, and no city tax make this corridor distinctive.

Cross-Border Tax (U.S.–Canada)

Montreal to Salt Lake City: Three Authorities, Silicon Slopes, and Utah's Flat Tax

September 4, 2026

Quebec's combined top rate near 53.3% drops to Utah's flat rate. The departure runs through both the CRA and Revenu Québec before Utah's clean federal-conformity system even starts.

Cross-Border Tax (U.S.–Canada)

Montreal to San Antonio: The Defence-Cyber Corridor and Zero State Income Tax

September 4, 2026

Quebec's 53.3% top rate meets Texas's zero income tax as Montreal cybersecurity and AI talent moves into San Antonio's JBSA and defence-contractor corridor.

Cross-Border Tax (U.S.–Canada)

Montreal to San Diego: Biotech, Defence Pay, and Three Authorities on Departure

September 4, 2026

Quebec's combined top rate runs near 53.3%, California's near 50.3%, so this isn't a dramatic tax drop. The real story is the RRSP addback, the three-authority departure, and the Torrey Pines and defence employers pulling Montreal talent south.

Cross-Border Tax (U.S.–Canada)

Montreal to San Francisco: AI, the RRSP, and the Three-Authority Departure

September 4, 2026

Quebec's combined top rate is near 53.3%, California's near 50.3%. The real work is the RRSP addback, RSU sourcing, and three tax authorities on departure.

Cross-Border Tax (U.S.–Canada)

Montreal to Seattle: AI, the Departure Tax, and the Capital Gains Excise

September 4, 2026

Quebec's combined top rate near 53.3% drops to zero in Washington, but the 7% capital gains excise above roughly $270,000 catches exactly the kind of equity sale a Seattle tech offer tends to include.

Cross-Border Tax (U.S.–Canada)

Montreal to Tampa: Three Tax Authorities and a Corporate Corridor

September 4, 2026

Quebec's combined top rate near 53.3% drops to Florida's zero state income tax, one of the largest cuts of any Canadian corridor. Tampa Bay pulls finance, tech, and healthcare talent from Montreal, and the departure year still runs through the CRA, Revenu Québec, and the IRS.

Cross-Border Tax (U.S.–Canada)

Montreal to Washington DC: International Organizations, Three Authorities, and the Reciprocity Decision

September 4, 2026

Quebec's combined rate near 53.3% and DC's near 47.75% land close together. The real story is the World Bank, the IMF, and the Inter-American Development Bank pulling Montreal's francophone policy talent into a three-jurisdiction DC metro.

Cross-Border Tax (U.S.–Canada)

Moving from Canada to Alabama: Huntsville's Boom, a 5% Top Rate, and a Rare Federal Tax Deduction

September 4, 2026

Alabama's graduated income tax tops out at 5% on a low threshold, but a rare deduction for federal income tax paid softens it, and property tax is the lowest in the US. Huntsville's aerospace and defence boom draws Canadians. Here is the cross-border picture.

Cross-Border Tax (U.S.–Canada)

Moving from Canada to Alaska: No Income Tax, No State Sales Tax, and a Yearly Dividend Cheque

September 4, 2026

Alaska has no state income tax and no statewide sales tax, and residents receive an annual Permanent Fund Dividend. Here is the cross-border tax picture for the BC and Yukon corridor into Anchorage, Fairbanks, and the North Slope.

Cross-Border Tax (U.S.–Canada)

Moving from Canada to Arizona: A Flat 2.5%, the Snowbird Pipeline, and Low Property Tax

September 4, 2026

Arizona's 2.5% flat income tax is the lowest flat rate among states with an income tax, and its property taxes are among the lowest in the US. Popular with Canadian retirees and a growing tech and aerospace hub. Here is the cross-border tax picture.

Cross-Border Tax (U.S.–Canada)

Moving from Canada to Arkansas: A Falling Top Rate, High Sales Tax, and the Walmart Corridor

September 4, 2026

Arkansas's top income tax rate has fallen to 3.9%, among the lowest graduated rates in the country, but combined sales tax can top 11%. Here is the full picture for Canadians moving to Northwest Arkansas or Little Rock.

Cross-Border Tax (U.S.–Canada)

Moving from Canada to California: The RRSP Problem, the 13.3% Rate, and What the Treaty Doesn't Cover

September 4, 2026

California does not follow the Canada-US treaty on RRSPs. It taxes the growth every year you are a resident, and its 13.3% top rate stacks on federal tax. Here is the full picture for a Canada-to-California move, and what to do about the RRSP before you cross.

Cross-Border Tax (U.S.–Canada)

Moving from Canada to Colorado: A Flat 4.4%, TABOR Refunds, and Low Property Tax

September 4, 2026

Colorado's flat 4.4% state income tax, TABOR refunds, and growing tech and aerospace corridor make it an increasingly common destination for Canadians. Here is the cross-border tax picture.

Cross-Border Tax (U.S.–Canada)

Moving from Canada to Connecticut: Graduated Rates, the NYC Commute, and the Fairfield County Corridor

September 4, 2026

Connecticut runs a graduated income tax up to 6.99%, a pass-through entity tax that works around the federal SALT cap, and no reciprocity with New York for the Fairfield County commuter corridor. Here is the cross-border picture.

Cross-Border Tax (U.S.–Canada)

Moving from Canada to Delaware: Graduated Rates, No Sales Tax, and Wilmington's Banking Corridor

September 4, 2026

Delaware runs a graduated income tax topping out at 6.6%, charges no sales tax at all, and has some of the lowest property taxes in the country. Here is what changes and what doesn't for a Canadian moving into Wilmington's banking corridor.

Cross-Border Tax (U.S.–Canada)

Moving from Canada to Florida: What Actually Changes on Your Taxes

September 4, 2026

Florida has no state income tax, but the real cost of a Canada-to-Florida move lands on the Canadian side. Departure tax, RRSP treatment, the substantial presence test, and the homestead timeline, in order.

Cross-Border Tax (U.S.–Canada)

Moving from Canada to Georgia: A Falling Flat Tax, Atlanta's HQs, and the Film Industry

September 4, 2026

Georgia's state income tax is now a flat rate stepping down year by year, Atlanta is a growing hub for Canadians, and the film industry draws short-term and permanent movers. Here is the cross-border tax picture.

Cross-Border Tax (U.S.–Canada)

Moving from Canada to Hawaii: An 11% Top Rate, the Lowest Property Tax in the US, and a State Estate Tax

September 4, 2026

Hawaii's top state income tax rate is 11%, one of the steepest in the country. Add the highest cost of living in the US and a state estate tax. Here is the honest cross-border picture.

Cross-Border Tax (U.S.–Canada)

Moving from Canada to Idaho: A Flat Tax, the Boise Boom, and a Short Drive from Alberta and BC

September 4, 2026

Idaho's flat income tax, no local income taxes, and a growing Boise tech scene make it a real option for Canadians from Alberta and BC. Here is the full cross-border tax picture.

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.