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Income Tax Preparation

Canada and the United States

Cross Border Tax Issues

United States Canada

Another Form to File for Americans Living in Canada

Author: Brad Howland
First Posted: Dec. 8, 2014

U.S. citizens and resident aliens who have funds in a Canadian “Passive Foreign Investment Companies” (PFICs) are now required to file an information return with the IRS: Form 8621 Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. Canadian mutual funds and certain other investments are considered PFICs and Form 8621 should be filed to report them.
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United States Canada

Transferring a Home to a Nonresident Alien Spouse

Author: Brad Howland
First Posted: June 12, 2014

U.S. citizens living abroad, who jointly own a home with a nonresident alien spouse, might seek to avoid paying tax to the United States when the home is sold or eventually disposed of (if their interest in the home shows a gain of more than $250,000), by transferring their portion of the home to their spouse in advance. The IRS made a subtle change to the 2012 version of Publication 523, which implies they might frown upon a tax free transfer.
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United States Canada

Should TN Visa Holders in the United States File Form 1040 or 1040NR?

Author: Brad Howland
First Posted: Feb. 22, 2011

TN status is a non-immigrant visa category that permits Canadian and Mexican citizens in certain occupations to live and work in the United States. The fact that it is a temporary visa allowing for long-term residency can make it difficult to decide which U.S. tax form to file.
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United States Canada

Canadian Treatment of U.S. Roth IRA's is Changing

Author: Shelagh Rinald, CA, CFP, TEP
First Posted: Feb. 10, 2011

Canadian residents with US Roth IRA accounts have until April 30, 2011 to elect to defer the Canadian taxation of the income earned within the account.
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United States Canada

How to Avoid Double Taxation of Investment Income for U.S. Citizens Living in Canada

Author: Brad Howland
First Posted: Sept. 3, 2009

U.S. citizens in Canada who earn investment income from U.S. sources can use a worksheet in IRS Publication 514 to avoid double taxation of that income.
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United States Canada

Requirement to File Form TD F 90-22.1 for U.S. Persons

Author: Brad Howland
First Posted: Sept. 3, 2009

U.S. persons are required to file Form TD F 90-22.1 every year they own, or have an interest in, foreign financial accounts where the combined balances exceed $10,000 at any time during the year.
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United States Canada

NR4/NR6 Reminder

Author: Brad Howland
First Posted: Jan. 2, 2009

Canadian nonresidents who own Canadian rental property: everything needed to prepare for your Section 216 tax return is available to download on Canada Revenue Agency's website.
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United States Canada

Documenting the IRS Six Year Policy

Author: Brad Howland
First Posted: Dec. 30, 2008

U.S. citizens residing in Canada and not filing U.S. returns can catch up by filing the previous six years.
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United States Canada

Avoiding Double Social Security Coverage

Author: Brad Howland
First Posted: Dec. 30, 2008

Self-employed U.S. Citizens residing in Canada can find themselves paying a lot more tax than they should, due to the need to pay into both the Canada Pension Plan (CPP) and U.S. Social Security on their earnings. Fortunately, there is a way to avoid this problem with a little paper work.
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United States Canada

Cross-border Shopping for Christmas

Author: Brad Howland
First Posted: Nov. 11, 2007

The Canada Border Services Agency website indicates how much Canadian residents returning to Canada can bring back from the United States duty-free. American Consular Services provides the same information for U.S. residents.
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United States Canada

The "Taxing" Situation When Non-Residents Sell Canadian Real Estate

Author: Brad Howland
First Posted: Oct. 10, 2007

If you are a Canadian non-resident, and you sell rental property located in Canada, there is an demanding set of rules you must follow to meet your tax obligations to Canada.
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United States Canada

How United States S-Corporations are Taxed by Canada

Author: Brad Howland
First Posted: Aug. 18, 2007

A client of mine, a US citizen living in Canada, would normally have a straightforward situation except for one thing: he is a shareholder in a United States S-Corporation (or S-Corp). My client faces double taxation, as we shall see, and he can't use corporate losses to offset other income on his Canadian tax return.
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United States Canada

U.S. Gambling Tax Recovery

Author: Brad Howland
First Posted: Jan. 2, 2007

Canadians who gamble in the United States may find that 30% of their winnings are withheld to cover U.S. non-resident's tax. Under certain circumstances, this tax can recovered by filing a U.S. tax return.
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United States Canada

How to Transfer U.S. Pensions into Canadian RRSPs

Author: Brad Howland
First Posted: Jan. 23, 2006

If you move to Canada and have money in U.S. retirement arrangements (such as 401(K)s or IRAs) , you may be wondering what to do with that money!
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United States Canada

Taxation of U.S. Pensions in Canada

Author: Brad Howland
First Posted: Jan. 23, 2006

Information for U.S. citizens residing in Canada and receiving U.S. pensions.
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United States Canada

Visa Requirements for U.S. Musicians Working in Canada

Author: Brad Howland
First Posted: July, 2005

Question: "What special forms are there for entry to Canada? We are playing music festivals in Canada and will pay taxes at the end of the year. Do we need any info from the festivals for customs officials?"
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United States Canada

Visa Requirements for Canadian Musicians Working in the U.S.

Author: Brad Howland
First Posted: July, 2005

"I'm a musician living in Victoria, and I was offered a gig in the San Juan Islands. How to I get a visa to go down and work in the U.S.?"
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The information on this website, and the use of this website, are both provided without warranty of any kind. Income tax rules change every year and some information may be out of date. All readers wishing to take advantage of the information offered here should consult a qualified income tax preparer. In no event will Brad Howland, Howland Tax Services, or this website be liable for any damages, including lost profits, arising out of the information offered on this website, or the usage of this website. All material on this website Copyright © 2001-2017 by Howland Tax Services, Inc. Please contact us for permission to use this material in any form. Website designed and maintained by Brad Howland.