Guides

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

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.

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CROSS-BORDER A Canadian Corporation With a U.S. Shareholder

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Fairlight Accounting · US + Canadian Tax Desks

1,407 guides

Cross-Border Tax (U.S.–Canada)

Capital Gains Tax in Canada and the US: Inclusion Rates, Preferential Rates, and What Changes at the Border

September 6, 2026

How capital gains are taxed in Canada versus the United States: inclusion rates, holding periods, the principal residence and section 121 exclusions, treatment at death, and the cross-border complications when you owe tax in both countries.

Cross-Border Tax (U.S.–Canada)

Capital Losses That Don't Cross the Border: Carryforwards, Carrybacks, and What Happens to Them When You Move

September 6, 2026

Capital losses carry forward indefinitely in both countries, but they do not cross the border. A Canadian capital loss cannot offset a US capital gain, and vice versa. Here is what happens to losses on departure and arrival, and how to use them before they are stranded.

Cross-Border Tax (U.S.–Canada)

BC to Washington State: No Income Tax Next Door, but a Capital Gains Excise That Still Bites

September 5, 2026

Washington has no income tax, but its 7% capital gains tax catches stock sales, RSU gains, and investment exits. Here is the full cross-border picture for a BC-to-Washington move.

Cross-Border Tax (U.S.–Canada)

Alberta to Washington State: No Income Tax, a Capital Gains Excise, and the Energy-to-Tech Corridor

September 4, 2026

Alberta's flat 15% provincial rate is the lowest in Canada, and Washington charges no income tax. But Washington's 7% capital gains excise on gains above roughly $270,000 can bite harder than Alberta's system on large stock sales.

Cross-Border Tax (U.S.–Canada)

Calgary to Seattle: Energy to Tech, No Income Tax, and the Capital Gains Excise

September 4, 2026

Calgary's engineers and data scientists are landing at Amazon, Microsoft, and Boeing. Here is what the Alberta departure tax, Washington's capital gains excise, and the RSU math actually look like.

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)

Moving from Canada to Washington State: No Income Tax, a 7% Capital Gains Excise, and a Low Estate Tax Exemption

September 4, 2026

Washington charges no state income tax, but a 7% capital gains excise on large stock sales, a high sales tax, a B&O tax on business receipts, and an estate tax with a low exemption change the math. Here is the Canada-to-Washington picture.

Cross-Border Tax (U.S.–Canada)

Ontario to Washington State: No Income Tax, a Capital Gains Excise, and the Tech Corridor to Seattle

September 4, 2026

Ontario's combined top rate runs about 53.5%. Washington charges no state income tax, but its 7% capital gains excise catches RSU sales above roughly $270,000. Here is the full picture for Ontario tech workers heading to Seattle.

Cross-Border Tax (U.S.–Canada)

Ottawa to Seattle: Cloud Security, the Defence-to-Tech Pipeline, and the Capital Gains Excise

September 4, 2026

Ontario's combined top rate near 53.5% drops to Washington's 0% state income tax, but the 7% capital gains excise above roughly $270,000 changes the math for anyone with equity or a brokerage account.

Cross-Border Tax (U.S.–Canada)

Quebec to Washington State: The TP-1, No Income Tax, and the Capital Gains Excise

September 4, 2026

Quebec's combined top rate near 53.3% drops to Washington's zero income tax, but the capital gains excise on large stock sales and the three-authority departure year both need planning before you land.

Cross-Border Tax (U.S.–Canada)

Toronto to Seattle: Fintech, No Income Tax, and the Capital Gains Excise

September 4, 2026

Ontario's combined top rate runs near 53.5%. Washington charges no state income tax at all. Here is what Toronto's fintech and bank-tech talent needs to know about the capital gains excise, RSU sourcing, and the real Seattle numbers.

Cross-Border Tax (U.S.–Canada)

Vancouver to Seattle: RSUs, the Tech Corridor, and Two Different Tax Systems

September 4, 2026

Vancouver and Seattle sit two and a half hours apart but under two different tax systems. The income tax disappears, the sales tax doubles, and the capital gains excise catches exactly the kind of stock sale a tech worker tends to have.

CFO

Dental Practice Valuation and Sale: What Determines the Price and How the Tax Works

September 3, 2026

How dental practices are valued — collections rules of thumb vs EBITDA multiples — and how an asset sale's purchase price allocation splits your proceeds between capital gain and ordinary income.

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