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Top 5 Tax Issues: Canadians Doing Business in the U.S.
This article considers the top 5 tax issues for Canadians doing business in the U.S. Conducting business in the U.S. can be a complex and challenging proposition because of the differences from conducting business in Canada. Significant tax issues can arise. This commentary is intended to highlight relevant U.S. tax issues and does not constitute tax […]
U.S. Taxes Non-U.S. Corporation on Gross U.S. Business Income
March 4, 2021The U.S. Tax Court issued an important decision in Adams Challenge (U.K.) Limited v. Commissioner (“Adams Challenge”) in January of 2021 that will have implications for Canadians conducting business in the U.S. This case adds an important insight regarding the scope of the non-discrimination provisions included in most U.S. tax treaties. The case provides a […]
COVID-19 Pandemic: Assorted U.S. Corporate and Business Tax Relief Provisions
April 3, 2020With the spread of the global COVID-19 pandemic to the U.S., and the resulting impact it has had on the U.S. economy, the U.S. Congress has responded by passing numerous tax law changes to assist small businesses and individuals. Although there are many changes that have been enacted, the following is a general summary of […]