US Cross-Border Tax Blog

Published by W.L. Dueck LLP


Representation before CRA and the IRS

Professional representation is very important when dealing with tax authorities in both Canada and the US.  If you have failed to file past tax returns, been reassessed or chosen for an audit, a knowledgeable tax professional can navigate and simplify the process of dealing with Canada Revenue Agency, Internal Revenue Service and state, provincial and municipal tax matters Representation before Canada Revenue Agency The Canada Revenue Agency needs authorization to discuss tax matters with your representative.  When you authorize a… Read More


Tax Residency Conflicts

If you are moving or working between Canada and the US, you may need to file tax returns in both countries.  Canada and the US have different laws regarding tax residency.  It is possible to be a tax resident of both Canada and the US under their respective domestic tax laws.  Double taxation may occur where your tax residency is not resolved. Canadian Residency Canada imposes tax on individuals based on their status as a resident or non-resident of Canada. … Read More


Athletes, Artists and Entertainers

Athletes and entertainers often lead complicated lives financially. They may be a citizen of one country, living in another country, and earning income from a variety of sources in two or more countries. With the increase in the complexity of one’s personal situation will be a significant increase in the personal income tax planning needs and tax return preparation requirements. A professional hockey player based in the United States may have to file a US federal tax return and as… Read More


US Expansion into Canada

US businesses that expand to Canada need to be aware of Canadian income, sales and other tax issues and how they impact their business activities and how the issues integrate with their US tax issues. Options for US Businesses in Canada US businesses can choose alternative strategies to conduct business in Canada including using their existing US entity or a Canadian entity. Payments to certain US entities may require Canadian customers to deduct and remit Canadian withholding tax on certain… Read More

Investment in Canadian Real Property by US persons