Resources & Articles

Cross-Border Tax


We Can Help you with International Tax Planning and ComplianceFebruary 27th, 2020

At DJB, our focus is to understand our clients’ needs and develop a customized plan to ensure these needs are met. Whether it’s an international...
Read More >

The Canadian Tax Implications of Cross-border Debt FinancingFebruary 5th, 2020

Debt financing that is used in cross-border transactions can result in adverse tax consequences if Canadian tax rules are not adhered to. In this article...
Read More >

Global Intangible Low-Taxed Income (GILTI)January 29th, 2020

The Global Intangible Low-Taxed Income (GILTI) regulation was enacted in Section 951A of the U.S. Internal Revenue Code by the 2017 U.S. Tax Cuts and...
Read More >

U.S. Federal Tax Consequences for Canadian Businesses with US OperationsNovember 21st, 2019

Background Canadian businesses continue to extend their reach into the U.S. for numerous reasons; some of which include proximity, lower corporate tax rates as a...
Read More >

T1135 Reporting of Foreign Property UpdateAugust 14th, 2019

The CRA’s Voluntary Disclosure Program gives taxpayers a second chance to correct unintentional errors or omissions in income tax filings. Taxpayers can seek to mitigate...
Read More >

US TAX ISSUES FOR US CITIZENS AND GREENCARD HOLDERS LIVING IN CANADAMay 23rd, 2019

Filing Requirement The liability for US tax is based on both citizenship and residence. Therefore, as a US citizen you must file annual US income...
Read More >

US Taxation and Canadian SnowbirdsMay 16th, 2019

We often get asked “How much time can I spend in the United States without tax consequence?” and “What are the tax rules for owning...
Read More >

How Does GST/HST Apply when Exporting Tangible Goods from Canada?May 2nd, 2019

As Canadian companies continue to look for customers in other parts of the world, they must ensure that they take into consideration that Canada’s GST/HST...
Read More >

Planning Issues for Taxpayers Owning Two or More “Principal Residences”February 27th, 2019

Owning more than one residence can be a taxing ordeal.  Generally, Canadians are exempt from tax on the capital gains arising on the sale of...
Read More >

Structuring Options for Foreign Corporations Doing Business in CanadaJanuary 29th, 2019

If your company is looking to expand into Canada, there are options as to how you go about structuring your business.  The two most common...
Read More >