Resources & Articles

Cross-Border Tax


Tax Considerations for Canadian SnowbirdsNovember 22nd, 2023

(authored by RSM CANADA) Canadian residents travelling to the United States for extended stays should carefully plan travel to avoid unintended Canadian and U.S. income tax consequences.
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Bill C-47: International Tax AmendmentsAugust 24th, 2023

This article, authored by RSM Canada, highlights the international aspects of the recent amendments to Bill C-47 in Canada’s Income Tax Act. The article covers...
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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 ProcedureJuly 28th, 2023

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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U.S. Tax Compliance for Canadians Who Own U.S. Real PropertyFebruary 3rd, 2023

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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U.S. Federal Tax Consequences for Canadian Businesses with US OperationsDecember 8th, 2022

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...
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Canadian Residents Earning Income through Non-resident US LLCsSeptember 6th, 2022

(authored by RSM CANADA) Canadian-resident investors earning Canadian-sourced income through US LLCs should consider the withholding tax implications.
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Home Office and Permanent Establishment for Non-resident CorporationsAugust 4th, 2022

(authored by RSM CANADA) Home office(s) in Canada may constitute a permanent establishment of the non-resident corporation in Canada if the employer requires the employees to work from home.
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Payroll Considerations for Foreign Employees Working in CanadaJune 7th, 2022

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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Meet the International Tax TeamOctober 1st, 2021

Meet our team of International Tax Professionals. Whether it’s an international move or a business opening across borders, they can help you with tax planning...
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BENEFICIAL OWNERSHIP OF CORPORATIONS: More Information to be DisclosedJuly 14th, 2021

There is a global trend emerging focused on requiring corporations to disclose the identity of their beneficial owners. Beneficial owners are generally individuals that either...
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