Knowledge Hub

US LLC vs. C Corporation Which Structure Is Right for Canadian Entrepreneurs? Executive Summary Choosing between a U.S. Limited Liability Company (LLC) and a U.S. C Corporation is one of the first, and most consequential, decisions Canadian entrepreneurs face when...

Canadian Entrepreneurs Starting a Business in the U.S. LLC, C Corporation, or Another Structure? Executive Summary A Canadian entrepreneur entering the United States should choose a business structure only after reviewing both U.S. and Canadian tax consequences. An...

U.S. Residents Moving to Canada A Cross-Border Tax Guide Executive Summary Moving from the United States to Canada changes more than a mailing address. The move generally starts Canadian tax residency, brings U.S. accounts and investments into the Canadian reporting...

Foreign Reporting for Canada-U.S. Taxpayers T1135, FBAR, and FATCA Form 8938 Explained Executive Summary Cross-border taxpayers often focus on income tax and overlook information reporting. Canada and the United States impose separate disclosure rules for foreign...

Canadian Residents Owning U.S. Rental Property A Cross-Border Tax Guide Executive Summary U.S. rental property can provide Canadian residents with income, diversification, and access to the U.S. real estate market, but ownership creates tax obligations in both...

Should a Canadian Start a US LLC? What Every Canadian Entrepreneur Should Know Before Incorporating Executive Summary A US LLC is one of the most popular vehicles for Canadians expanding into the United States. It offers operational flexibility and limited liability...

Canada-U.S. Cross-Border Tax Planning Your Annual Review Checklist Executive Summary Canada-U.S. tax planning is rarely static. A move, a new account, a property purchase, a business expansion, a change in family circumstances, or an investment transaction can alter...

Americans Moving to Canada A Cross-Border Tax Guide for U.S. Citizens and Green Card Holders Executive Summary Moving from the United States to Canada starts a new Canadian tax-residency analysis while most U.S. tax obligations keep running in the background. A U.S....

Permanent Establishment and Canadian Tax Exposure What U.S. Businesses Need to Know Executive Summary A U.S. business expanding into Canada needs to answer two separate questions. First, is the business carrying on business in Canada under Canadian domestic tax law?...

U.S. Residents Owning Canadian Rental Property A Cross-Border Tax Guide Executive Summary Canadian rental property owned by a U.S. resident creates tax and reporting obligations in both countries. Canada generally taxes rental income from Canadian real property and...

Canada-U.S. Cross-Border Tax Residency A Practical Guide to Residency, Treaty Tie-Breaker Rules and Double Taxation Executive Summary Tax residency is one of the most important starting points in Canada-U.S. cross-border tax planning. It determines which country...

Amazon FBA and U.S. E-Commerce A Cross-Border Tax Guide for Canadian Sellers Executive Summary Selling through Amazon FBA gives Canadian entrepreneurs access to the U.S. market without building their own warehousing and fulfillment network. The tax side is less...