Author: Jeffrey Brown

IRS: Notice 2020-18: Federal income tax deadline extension for filing and payment

Jeffrey Brown • March 22, 2020
Jeffrey BrownOn Friday evening, March 20, 2020, Internal Revenue Service (IRS) released an advance copy of Notice 2020-18 (superseding Notice 2020-17) automatically extending the federal income tax filing and payment due dates for certain federal income taxes from April 15, 2020 until July 15, 2020. Notice 2020-18 applies to individuals, trusts, estates, partne ... Read More

IRS: Notice 2020-17, Relief for Federal Taxpayers in response to COVID-19 – March 18, 2020

Jeffrey Brown • March 19, 2020
Jeffrey BrownOn Wednesday, March 18, 2020, the Internal Revenue Service (IRS) released an advance copy of Notice 2020-17 setting forth broad relief for certain taxpayers to defer payment of federal income taxes coming due. Notice 2020-17 is in response to President Trump’s March 13 emergency declaration regarding COVID-19 (coronavirus). IMPORTANT: Notice 2020 ... Read More

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
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