Technical Archive & Analysis
Cross-Border Tax Analysis
Cross-border tax advice and technical analysis for US persons in Canada.
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U.S. Estate Tax Considerations for Canadian Residents: An Overview
Canadian residents who own U.S. property or investments may be exposed to U.S. estate tax, even if they have never lived in the United States. Learn how U.S.-situs assets, treaty relief, and filing requirements can affect cross-border estate planning.
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Canadian Exit Tax: Deemed Disposition on Emigration
Canadians relocate to the United States for a range of reasons, including career opportunities, business expansion, family considerations, education, or…
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Moving from the US to Canada: Technical Consequences of Entering a Second Worldwide Tax System
There has been an increasing trend of U.S. persons relocating to other countries in recent years due to a variety…
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Entering the U.S. Tax System: A Structural Approach to Pre-Residency Tax Planning
There is a fundamental difference between being taxed by the United States as its tax resident and merely investing in…
