Canadian Cross-Border & Expat Tax
Pick your scenario. All four cross-border situations have distinct Canadian and US tax consequences, forms, and deadlines.
Choose your calculator
Decision tree
| Your situation | Calculator | Key forms |
|---|---|---|
| Permanently leaving Canada | Departure Tax | T1161, T1243, T1244 |
| US citizen resident in Canada | Dual-Filer | 1040, 1116, FBAR (FinCEN 114), 8938 |
| Canadian spending winters in the US (snowbird) | SPT | 8840 (if < 183 current-year US days) or 8833 + 1040-NR |
| Canadian returning home after years abroad | Cross-Border Tax | NR74 (residency determination), final non-resident return |
The Canada-US Tax Treaty
The Canada-US Tax Treaty (1980, with five protocols through 2007) provides the framework for the FTC, RRSP deferral, residency tiebreaker, and reduced withholding rates on cross-border income. Article IV (residency tiebreaker), Article XVIII (pensions and RRSPs), and Article XXIV (Foreign Tax Credit) are the most-cited articles for individual cross-border filers.
When to engage a cross-border accountant
Always in year 1 of any new cross-border situation. Particularly when filing Form 8833 (treaty tiebreaker), Form 5471 (foreign corporations owned), Form 3520 (foreign trust reporting, including RESP and TFSA in some interpretations), or any year where current-year US days exceed 183. The cost is typically CAD 1,500–5,000 for a year-1 dual-filing engagement and may be deductible as a tax-preparation expense.