US Cross-Border Tax Blog

Published by W.L. Dueck LLP

Posts filed under ‘Tax Liabilities’


Canada US Tax Treaty – US Nonresident Alien Using “Married Filing Joint” Tax Rates

Two recent client situations remind us that certain provisions in the Canada US Income Tax Convention (“Treaty”) can lower a client’s overall tax liability even where the answer isn’t so obvious when entering information in tax software.   The first example is the subject of today’s blog.  The second example will be posted later this month. A Canadian resident, nonresident alien of the US worked in the US in 2012 as an employee.  The individual was married and his spouse did… Read More


Married Couples – When to Consider Filing Separately

Many married US citizen and/or US resident couples file a joint US income tax return.  It is convenient, allows taxation of income at potentially lower tax rates compared to filing separately and may save a small amount of preparation time and professional fees.  However, in some situations, filing a joint US income tax return may actually increase a couple’s overall US Federal income tax liability. Take the example of a couple living in the US near the Canadian border.  One… Read More


US Tax vs. Canadian Tax

There are many similarities between the US and Canada, but there are some significant distinctions between US and Canadian tax law especially for US citizens resident in Canada, including permanent residents of the US (“green-card” holders). For the unwary those distinctions may result in substantial US tax liabilities where those differences are not identified in advance. The discussion below highlights three differences, among many, that may trigger unexpected US tax liabilities for US persons resident in Canada. Sale of Principal… Read More