US and Cross-Border Tax

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. CanadaJeffrey 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 TaxJeffrey 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

South Dakota v. Wayfair – Webinar Recording Available

Fuller Landau Team • July 09, 2018 On July 6, 2018, our US Tax Partner, Jeffrey Brown, hosted a live webinar to explore the nuances of the landmark South Dakota v. Wayfair decision and the potential impact on remote sellers. A full recording of the webinar is now available, for your reference.  The US Supreme Court issued a much-anticipated opinion in South Dakota v. Wayfair ... Read More

July 6th Webinar – South Dakota v. Wayfair

Fuller Landau Team • June 28, 2018 On June 21st, the US Supreme Court issued its much-anticipated opinion in South Dakota v. Wayfair, enabling states to impose sales tax on vendors without an in-state physical presence. The consequences for Canadian companies selling to customers south of the border will be significant.  ... Read More