Resources & Articles

Cross-Border Tax


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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US Taxation and Canadian SnowbirdsMay 28th, 2020

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...
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U.S. EXPATRIATES: New Relief ProceduresMay 21st, 2020

On September 6, 2019, the IRS announced Relief Procedures for Certain Former Citizens, a new process to facilitate eligible individuals in becoming compliant with their...
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Meet the International Tax TeamApril 22nd, 2020

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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