Cross Border & Non-Resident Tax.
Cross-border tax matters can be complex, particularly when two countries have different tax rules, filing requirements, and reporting obligations. Whether you are moving to Canada, leaving Canada, expanding into the United States, or investing internationally, it’s important to understand your filing requirements and plan ahead to minimize unexpected tax consequences.
At Lohn Caulder, we focus on Canada-U.S. cross-border tax matters, helping individuals, businesses, and investors navigate Canadian and U.S. tax rules with practical advice tailored to their specific circumstances and work with clients before transactions occur – not simply when tax returns are due – to provide practical, coordinated advice designed to reduce double taxation, ensure compliance, and identify planning opportunities before they become problems.
While our primary focus is Canada-U.S. tax, where clients have activities involving other countries, we advise on the Canadian tax implications and the application of Canada’s tax treaties, and where appropriate, work alongside local advisors in the relevant jurisdiction.
Our Cross-Border Services:
We regularly assist with Canada-U.S. cross-border tax compliance, planning and reporting, including:
- U.S. individual tax returns for U.S. citizens, Green Card holders and U.S. residents (Form 1040)
- U.S. non-resident tax returns (Form 1040-NR)
- U.S. state tax returns and multi-state filing considerations
- Streamlined Filing Compliance Procedures and Streamlined Foreign Offshore Procedures for U.S. persons getting compliant with past U.S. tax filing obligations
- FBAR reporting (FinCEN Form 114) and Form 8938 foreign financial asset reporting
- PFIC reporting (Form 8621) for Canadian mutual funds, ETFs, TFSAs, FHSAs and other non-U.S. investment accounts
- Form 5471 reporting for interests in foreign corporations
- Canadian foreign reporting requirements, including Form T1135
- Foreign tax credits, double tax relief and Canada-U.S. Tax Treaty planning
- Cross-border employment, remote work, stock options and compensation planning
- Canadian and U.S. tax considerations for RRSPs, TFSAs, FHSAs, RESPs and other investment accounts
- Cross-border real estate ownership, rental income and property dispositions
- Canadian and U.S. business expansion, permanent establishment, branch and subsidiary considerations
Non-Resident Canadian Tax Services
Non-residents of Canada may have Canadian tax obligations when they own Canadian property, earn Canadian-source income, carry on business in Canada, or dispose of taxable Canadian property. We help non-residents understand their Canadian filing requirements and manage withholding tax, reporting and CRA compliance, including:
- Canadian real estate purchases and sales
- Section 116 clearance certificates
- Canadian rental property reporting and Section 216 elections
- Non-resident withholding tax obligations
- Carrying on business in Canada
- Residency determinations and treaty interpretation
- Departure tax planning
- Canadian tax compliance for non-residents
- CRA voluntary disclosures
Every cross-border situation is unique. Our approach is to understand your personal or business circumstances first, then provide practical advice that considers the tax rules on both sides of the border. By identifying issues early, we help clients stay compliant, reduce unnecessary tax, and make informed decisions with confidence.
