Guides

Plain-language guides to cross-border tax.

The cross-border library

Cross-border tax, explained plainly.

General information to help you understand what applies to you. None of this is personalized advice — see the note at the bottom of every page.

  • 6plain-language guides
  • 2tax systems covered

Explore by topic

Start with the question on your mind.

Residency

Do I have to file in both countries?

Citizenship, residency, and source of income each pull in a different direction. A short framework for figuring out where you actually owe.

Ask us about this: filing in both countries
Catch-up filing

Behind on U.S. filings? Streamlined procedures, explained

How the Streamlined Filing Compliance Procedures let non-willful non-filers catch up without the usual penalties — and who qualifies.

Ask us about this: Streamlined procedures
Retirement

RRSPs, 401(k)s, and the accounts that don't translate

Why a registered account that's tax-sheltered at home can create reporting obligations abroad, and what to check before you contribute or withdraw.

Ask us about this: RRSPs and 401(k)s
Business

Selling into the U.S. from a Canadian company

A plain-language look at when cross-border sales create a U.S. filing obligation for a Canadian business, and when they don't.

Ask us about this: selling into the U.S.

Didn't find your situation?

Browse the Canada–U.S. tax treaty FAQ, or ask us directly.