US–Canada Corridor

Canada's principal residence exemption doesn't cross the border. Why a US citizen selling a Canadian home can owe US tax on a sale Canada ignores.

Staying under 183 days doesn't guarantee you're safe. How the US Substantial Presence Test counts a snowbird's winters, and where Form 8840 fits.

A dual filer's same accounts can be reportable to CRA, FinCEN, and the IRS — under three thresholds and three definitions of what counts. A field guide.

Government pensions are the one cross-border income the treaty actually sorts cleanly — if you know the rule. Who taxes what when retirement spans a border.

Canada's first-home savings account launched without a US instruction manual. What a US person actually knows, doesn't know, and can do about the FHSA.

Renting out a US property as a Canadian starts a US tax relationship with a harsh default — and an election that changes everything, if made properly.

A Canadian TFSA is tax-free in Canada — not in the US. What it means for your US return, the unsettled trust-reporting question, and the fund problem inside.

The treaty reduces double tax. It doesn't cancel your US filing obligation. The saving clause, credit mismatches, and the account the treaty doesn't cover.