Cross-Border Tax Guides
In-depth guides covering every aspect of cross-border tax filing for Canadians in the United States. Browse by persona, form, or scenario.
By Persona
Find the guide that matches your immigration status and cross-border situation.
TN Visa Professional
Medium-HighTax filing guide for USMCA/NAFTA TN visa holders working in the US. SPT, FBAR, TFSA reporting, and Canadian departure obligations.
H-1B Specialty Worker
Medium-HighComplete tax guide for H-1B visa holders. Worldwide income reporting, FBAR, FATCA, and transitioning to green card status.
L-1 Intracompany Transferee
Medium-HighTax obligations for L-1A and L-1B transferees. Dual-residency risks, tax equalization, and treaty tie-breaker filing.
Green Card Holder
HighFiling requirements for Canadian green card holders. Permanent resident tax obligations, worldwide income, and expatriation considerations.
Dual Citizen (US-Canada)
Very HighThe most complex persona. Savings Clause implications, worldwide taxation by both countries, PFIC exposure, and exit tax considerations.
Canadian Snowbird
Low-MediumGuide for Canadians wintering in the US. Substantial Presence Test, Form 8840, day counting, and protecting Canadian residency.
F-1 International Student
Low-MediumTax guide for Canadian students in the US. 5-year exempt individual status, Form 1040-NR, OPT/CPT income, and scholarship reporting.
O-1 Extraordinary Ability
HighTax guide for O-1 visa holders with extraordinary ability. Worldwide income, treaty benefits, and transition planning.
Treaty Resident
Very HighGuide for Canadians claiming treaty residency under Article IV. Tie-breaker rules, Form 8833, and Savings Clause.
E-2 Treaty Investor
HighTax obligations for E-2 investors. Business income reporting, treaty benefits, and Canadian departure.
J-1 Exchange Visitor
MediumTax guide for J-1 visa holders. Exempt individual rules, 2-year home residency requirement, and NRA filing.
B-1/B-2 Visitor
LowTax considerations for Canadian business visitors and tourists. Day counting, SPT avoidance, and Form 8840.
By Form
Step-by-step instructions and explanations for every US and Canadian tax form you may need.
United States Forms
Form 1040
USU.S. Individual Income Tax Return. Required for all US residents and citizens.
Form 1040-NR
USU.S. Nonresident Alien Income Tax Return. For NRAs with US-source income.
FinCEN 114 (FBAR)
US - CriticalReport of Foreign Bank and Financial Accounts. Filed with FinCEN, not the IRS.
Form 8938 (FATCA)
US - CriticalStatement of Specified Foreign Financial Assets. Filed with your tax return.
Form 3520
US - CriticalAnnual Return to Report Transactions with Foreign Trusts. Required for TFSA holders.
Form 3520-A
US - CriticalAnnual Information Return of Foreign Trust with a U.S. Owner. Companion to Form 3520.
Form 8621 (PFIC)
USInformation Return by a Shareholder of a Passive Foreign Investment Company.
Form 8833
USTreaty-Based Return Position Disclosure. Required for treaty tie-breaker claims.
Form 8840
USCloser Connection Exception Statement. Critical for snowbirds near the SPT threshold.
Form 1116
USForeign Tax Credit. Prevents double taxation on income taxed by both countries.
Schedule B
USInterest and Ordinary Dividends, including FBAR disclosure questions.
Schedule D
USCapital Gains and Losses for reporting investment sales, including cross-border dispositions.
Schedule E
USSupplemental Income and Loss for reporting rental property income.
Form 2555
USForeign Earned Income Exclusion. Alternative to FTC for qualifying taxpayers abroad.
Form 8865
USReturn of US Persons With Respect to Certain Foreign Partnerships.
Form W-2
USWage and Tax Statement. Understanding your W-2 as a cross-border filer.
Form W-8BEN
USCertificate of Foreign Status for treaty withholding rate claims on US-source income.
Canadian Forms
T1 General
CanadaIncome Tax and Benefit Return for Canadian residents and deemed residents.
T1135
CanadaForeign Income Verification Statement. Required for specified foreign property over $100,000 CAD.
T2209
CanadaFederal Foreign Tax Credits for tax paid to a foreign country on foreign income.
T1159
CanadaIncome Tax Return for Electing Under Section 216 on Canadian rental income.
T776
CanadaStatement of Real Estate Rentals for reporting Canadian rental property income.
NR6
CanadaUndertaking to File an Income Tax Return by a Non-Resident Receiving Rent.
By Scenario
Deep-dive guides on specific cross-border tax topics, traps, and planning opportunities.
TFSA US Tax Trap
CriticalWhy your TFSA is a foreign trust under US tax law and what forms you need to file.
RRSP Cross-Border Treatment
ImportantHow RRSP income deferral works under the Canada-US Tax Treaty (Article XVIII).
FBAR Penalties Explained
CriticalNon-willful vs. willful FBAR penalties. Current inflation-adjusted amounts and case law.
Substantial Presence Test
Core ConceptThe three-year weighted formula, exempt individuals, and the closer connection exception.
Treaty Tie-Breaker Rules
AdvancedHow Article IV of the Canada-US Tax Treaty resolves dual-residency and the Savings Clause.
Foreign Tax Credit Mechanics
ImportantHow Form 1116 and T2209 work together to prevent double taxation on cross-border income.
Canadian Rental Income (US Resident)
CommonReporting Canadian rental income on US and Canadian returns. NR6, T1159, Schedule E.
Departure from Canada
ImportantDeemed disposition on emigration, departure tax, and severing Canadian residency ties.
Canadian Pension (US Resident)
CommonCPP, OAS, and employer pensions. Treaty withholding rates and Section 217 election.
PFIC: Canadian Mutual Funds
CriticalWhy Canadian mutual funds and ETFs are PFICs under US tax law. Form 8621 filing.
Streamlined Filing Procedures
RemedialHow to come into compliance if you have missed FBAR or international information return filings.
US Social Security for Canadians
CommonTotalization agreement, SSA-1099 reporting, and Treaty Article XVIII treatment.
Self-Employment Cross-Border
CommonSE tax, CPP contributions, totalization agreements, and Schedule C for cross-border freelancers.
First-Year Choice Election
AdvancedElecting to be treated as a US resident for part of the arrival year under IRC Section 7701(b).
Exit Tax / Expatriation
CriticalIRC 877A covered expatriate rules for green card holders and dual citizens relinquishing status.
FEIE vs. Foreign Tax Credit
ImportantComparing the Foreign Earned Income Exclusion and Foreign Tax Credit for cross-border filers.
First-Year Dual-Status Return
AdvancedFiling a dual-status return when arriving in or departing from the US mid-year.
FATCA Reporting Requirements
CriticalForm 8938 thresholds, penalties, and how FATCA differs from FBAR reporting.
Stock Options Cross-Border
AdvancedTax treatment of stock options, RSUs, and ESPPs for Canadians working in the US.
Selling Canadian Home from US
CommonCapital gains, principal residence exemption, and reporting obligations when selling a Canadian home as a US resident.
Digital Nomad Tax Residency
EmergingTax residency considerations for remote workers living between Canada and the US.
Canadian Inheritance (US Resident)
CommonReceiving an inheritance from Canada while living in the US. Tax implications and reporting.
Remote Work for Canadian Employer
EmergingTax obligations when working remotely in the US for a Canadian company.
Moving to Canada from US
ImportantTax considerations when returning to Canada. Arrival return, FBAR obligations, and re-establishing residency.