Resources & Articles

Cross-Border Tax


Can U.S. Professionals Benefit from a Professional Corporation?February 18th, 2021

The incorporation of a professional corporation has many Canadian tax advantages and, as such, is a structure that we often recommend.  However, if you are...
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Payroll Considerations for Foreign Employees Working in CanadaFebruary 2nd, 2021

Foreign employers should understand that sending even one employee to work in Canada will trigger a payroll obligation. Compliance starts from the first day of...
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U.S. Citizens Living Abroad can Become Compliant with Their US Tax Obligations Relatively Unscathed by Using the Streamlined Filing Compliance ProcedureJanuary 26th, 2021

The Internal Revenue Service (IRS) has acknowledged that there are many U.S. taxpayers outside of the U.S. who are non-compliant with their U.S. tax filings...
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Government Attempts to Level the GST/HST Digital Playing FieldJanuary 13th, 2021

On November 30, 2020, the government put forward a fall economic update.  Included in this update are proposed changes to the GST/HST requirements for business,...
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Tax Form T1134 Significantly Expanded for 2021December 14th, 2020

In January 2021, Canada Revenue Agency (CRA) will publish a new revised T1134 form. The revised version provides certain administrative relief but it has significantly...
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US TAX ISSUES FOR US CITIZENS AND GREEN CARD HOLDERS LIVING IN CANADANovember 24th, 2020

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...
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Operating a Branch in Canada: Tax ConsiderationsOctober 28th, 2020

Businesses considering expanding into Canada in 2020 and beyond should be mindful of COVID-19 implications and recent initiatives to overhaul international tax systems. In some...
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REAL ESTATE PROJECTS: Watch Out!October 6th, 2020

General CRA activity Over the last few years, CRA has focused on purchases and sales within the real estate sector. They are reviewing transactions for...
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U.S. Tax Compliance for Canadians Who Own U.S. Real PropertyAugust 14th, 2020

U.S. Rental income If a Canadian resident receives rental income from real property located in the U.S., they are subject to a non-resident withholding tax...
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Foreign Entities Sharing COVID-19 Assistance via Transfer PricingAugust 5th, 2020

Transfer Pricing Memorandum (TPM)-17 is meant to prevent Canadian government assistance from being used to benefit a party outside of Canada which would not have...
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