Resources & Articles

Cross-Border Tax


How Does GST/HST Apply when Exporting Tangible Goods from Canada?November 2nd, 2017

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...
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Trump’s Proposed Framework Offers Big Changes to Combat “Broken Tax Code”October 30th, 2017

On September 27, 2017, the Trump Administration and Congressional Republican leaders released a document called a “unified framework for fixing our broken tax code”.  The...
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Cross-Border Child Support and Spousal Support ImplicationsOctober 5th, 2017

For the majority of Canadian couples that separate, both parties continue to live in Canada and have reasonably predictable incomes.  Determining income for support in...
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U.S. Tax Compliance for Canadians Who Own U.S. Real PropertyAugust 8th, 2017

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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Structuring Options for Foreign Corporations Doing Business in CanadaAugust 3rd, 2017

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...
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Can U.S. Professionals Benefit From a Professional Corporation?May 4th, 2017

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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“Better Way” Blueprint Tax Reform Raises Concerns for the International Business CommunityMay 2nd, 2017

There is growing speculation that Donald Trump will support the “Better Way” Blueprint for tax reform in the United States.  The Blueprint is a proposal...
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Cross-Border TaxationApril 20th, 2017

Whether clients are contemplating a move or opening a new office across the border, our cross-border practice can help. Navigating the compliance requirements in Canada...
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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 ProcedureMarch 16th, 2017

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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GST/HST Election for Closely Related Corporations and Canadian PartnershipsJune 19th, 2014

Does your corporate group have intercompany transactions? How are you treating GST/HST on these transactions?  Generally, when taxable goods and/or services are supplied within your corporate...
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