Resources & Articles
Cross-Border Tax
Tax Considerations for Canadian Snowbirds
(authored by RSM CANADA) Canadian residents travelling to the United States for extended stays should carefully plan travel to avoid unintended Canadian and U.S. income tax consequences.
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Bill C-47: International Tax Amendments
This article, authored by RSM Canada, highlights the international aspects of the recent amendments to Bill C-47 in Canada’s Income Tax Act. The article covers...
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U.S. Citizens Living Abroad can Become Compliant with Their US Tax Obligations Relatively Unscathed by Using the Streamlined Filing Compliance Procedure
The Internal Revenue Service (IRS) has acknowledged that there are many U.S. taxpayers outside of the U.S. who are non-compliant with their U.S. tax filings...
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U.S. Tax Compliance for Canadians Who Own U.S. Real Property
U.S. Rental income If a Canadian resident receives rental income from real property located in the U.S., they are subject to a non-resident withholding tax...
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U.S. Federal Tax Consequences for Canadian Businesses with US Operations
Background Canadian businesses continue to extend their reach into the U.S. for numerous reasons; some of which include proximity, lower corporate tax rates as a...
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Canadian Residents Earning Income through Non-resident US LLCs
(authored by RSM CANADA) Canadian-resident investors earning Canadian-sourced income through US LLCs should consider the withholding tax implications.
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Home Office and Permanent Establishment for Non-resident Corporations
(authored by RSM CANADA) Home office(s) in Canada may constitute a permanent establishment of the non-resident corporation in Canada if the employer requires the employees to work from home.
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Payroll Considerations for Foreign Employees Working in Canada
Foreign employers should understand that sending even one employee to work in Canada will trigger a payroll obligation. Compliance starts from the first day of...
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Meet the International Tax Team
Meet our team of International Tax Professionals. Whether it’s an international move or a business opening across borders, they can help you with tax planning...
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BENEFICIAL OWNERSHIP OF CORPORATIONS: More Information to be Disclosed
There is a global trend emerging focused on requiring corporations to disclose the identity of their beneficial owners. Beneficial owners are generally individuals that either...
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