Author: Jeffrey Brown

Treaty-Shmeaty, Not Quite!

Jeffrey Brown • December 20, 2018
Jeffrey BrownMany Canadian companies, and their tax advisors, operate under the mistaken belief that the US Canada Tax Treaty protects them from ALL cross-border taxation in the US. This couldn’t be farther from the truth. The Treaty protects a Canadian company from US federal income taxation on its US trade or business income so long as ... Read More

Tax Trap for US Green Card Holders “Resident” in Canada with US Investment Income

USA: Double taxation. Canada
Jeffrey Brown • November 19, 2018
Jeffrey BrownThe United States considers US Green Card holders to be US residents for tax purposes. Green card holders file tax returns and pay US tax on their worldwide income as do US citizens, even if they live in Canada. Canada generally considers those who permanently reside in Canada to be Canadian residents for Canadian tax ... Read More

Tax Me If You Can: Remaining in Compliance with the Canadian Cross-Border Tax

Canadian Cross-Border Tax
Jeffrey Brown • November 09, 2018
Jeffrey BrownIn the shadow of the recent Wayfair decision, more and more Canadian remote sellers now have to deal with state and local sales tax collection responsibilities. All too many are still thinking they can play the catch me if you can game, erroneously citing the US Canada Tax Treaty or assuming the states can’t or ... Read More

The Wayfair Decision – and its Potential Impact on Canadian Businesses

Jeffrey Brown • June 26, 2018
Jeffrey BrownOn June 21, the US Supreme Court issued its much-anticipated opinion in South Dakota v. Wayfair, overturning its 1992 decision, Quill v. North Dakota, which required an out-of-state vendor to have an in-state physical presence in order for a state to impose sales tax compliance burdens. Wayfair is a very significant decision that will affect m ... Read More

Corporate Tax Advisors Answer: Will Canada Follow US Lead in Cutting Corporate Taxes?

Jeffrey Brown • February 23, 2018
Jeffrey BrownLate in December 2017, US President Donald Trump signed into law a significant tax reform package that included a dramatic cut to the corporation tax rate from over 35% to 21%. All eyes are now on Ottawa to see how or if Canada will (or should) follow suit. Canada’s economy is invariably tied to the ... Read More