01/01/1970 - Page 2 of 6 - Andersen in Canada

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Don’t forget about State and Local income tax implications when working in the US!

The domestic tax implications of living and working in one country are generally straight-forward. While there may be from time to time some complicating domestic tax issues, generally, with a bit of resourcefulness you don’t need to be a tax specialist to resolve the personal ...

Canada U.S. Tax Treaty – US Nonresident Alien Using “Married Filing Joint” Tax Rates

Two recent client situations remind us that certain provisions in the Canada US Income Tax Convention (“Treaty”) can lower a client’s overall tax liability even where the answer isn’t so obvious when entering information in tax software. The first example is the subject of today’s ...

Canada Revenue Agency Form T1135

In its 2013 budget, Canada announced the launch of Stop International Tax Evasion Program aimed at reducing international tax evasion and avoidance. The program allows Canada Revenue Agency to pay rewards to individuals with information on significant international tax non-compliance that leads to the collection ...

US Gift Tax Exposure on Joint Ownership of Property

The most common way spouses hold property in Canada is joint tenancy with right of survivorship. Joint ownership provides each joint tenant an undivided interest in the property and when one spouse dies, the property immediately passes to the surviving spouse without probate. In the ...

Low Risk U.S. Tax Compliance

On June 26, 2012 the Internal Revenue Service (“IRS”) announced new streamlined filing procedures (“SFP”) for non-resident U.S. taxpayers to go into effect September 1, 2012. SFP is available to U.S. persons and dual citizens living outside the US who have failed to timely file ...

Revised CRA Form T1135 – CRA Provides Filing Deadline Extension for 2013 Filers

For the 2013 tax year the Canada Revenue Agency released a revised Form T1135 to report specified foreign property where the cost amount exceeded Cdn$100,000 at any time in the year. This revised form requires detailed reporting of each foreign property as opposed to the ...

Welcome to W.L. Dueck & Co. LLP – Providing Cross-border Tax Expertise Since 1998… and Commentary since 2012

Welcome to www.crossbordertaxblog.com, W.L. Dueck & Co. LLP’s U.S. and cross-border tax blog. We are a team of over 20 tax professionals that work exclusively on U.S. and cross-border tax issues. Our clients include Canadian businesses and individuals with investments in the U.S. and U.S. ...

Going Toe to Toe with TOSI (Canada’s Tax on Split Income)

The federal government introduced the Tax on Split Income (“TOSI”) rules effective as of the start of 2018. The purpose of the rules was to prevent Canadian business owners from splitting their income in ways that were not available to salaried employees. For example, prior ...

Canadian Covid-19 Small Business Tax Relief; Much Ado About Nothing

The Canadian federal government has announced its response to the Covid-19 Pandemic and is implementing a number of measures to help the economy.[1] In terms of cost, the largest of these measures are designed to increase liquidity and help Canadian firms maintain access to credit ...

What is a Business? According to the Tax Court of Canada.

In two recent cases, the Tax Court of Canada dealt with the issue of “what is a business?” as opposed to a hobby, or something that is not quite yet a business. Callahan v. HMQ[1] and Hurwitz v. HMQ[2], were heard as informal procedure cases ...

The member firms of Andersen in Canada focus on Canadian, international and Canada-U.S. cross-border tax matters. With offices across Canada, our tax professionals work with a broad range of businesses and individual clients to develop innovative tax solutions for a diverse range of issues. Our senior leaders and many of our professional staff have extensive experience in Canadian, international, U.S. and cross-border tax matters with major international accounting firms, as well as practical experience working with businesses and individuals.

January 1, 1970

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