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Canada is known for its stable economy, skilled workforce, and business-friendly policies. Our team is committed to supporting your business journey and ensuring you have the tools and knowledge to thrive in the Canadian...

An alarming number of people living abroad don't realize they're US citizens who are subject to annual taxation and filing obligations to the IRS.

The OECD's Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting [PDF] was tabled in the House of Commons on January 31, 2018.

The Canada Revenue Agency continues to deny the benefits of the reduced "branch profits" tax rate.

Virtually all Canadian snowbirds know they must keep track of how many days they are in the US and outside of Canada because "bad" tax and non-tax surprises await those who are in or out of either country too long.

(May 8, 2019, 9:50 AM EDT) -- With increased mobility of people and their assets, more and more estates have a multijurisdictional dimension.

The two most significant Canadian cross-border tax developments in 2018 relate to transfer pricing and tax treaties.

In the flood of guidance being issued in the waning days of the Obama Administration, the IRS and Treasury Department have finalized regulations that require foreign owners...

The emergence of COVID-19 in early 2020 has created significant global challenges, not the least of which include restrictions on the ability to travel between countries.

In July 2013, the Organisation for Economic Co-operation and Development released its Action Plan on Base Erosion and Profit Shifting.

On February 2, 2023, the OECD/G20 Inclusive Framework on BEPS released Administrative Guidance on the GloBE Model Rules (Pillar Two) (Administrative Guidance).

On December 10, 2008 the Report (the "Report") of the Advisory Panel on Canada's System of International Taxation (the "Panel") was released.

Amendments to Article XV of the Canada-United States Income Tax Convention (the Treaty) appear to expand the circumstances in which Canada and the U.S. may tax each other’s residents who exercise employment in the other Contracting State.

There are two factors that determine where a taxpayer pays taxes; where income is earned and where the taxpayer is tax resident.

In its Budget delivered on March 4, 2010, the Government of Canada announced a significant liberalization of Canadian tax laws applicable to foreign investors in Canadian businesses.

Under the Canadian taxation system, your income tax obligations and entitlements are informed by your residency status.

In Canada, dividends, interest, royalties and certain other payments paid to non-residents are subject to 25% withholding tax on the gross amount pursuant to the <I>Income Tax Act</I> (Canada) (the Act). Under most of Canada’s tax treaties, including the Canada-U.S. Tax Convention (the US Treaty) and the Canada-U.K. Tax Convention (the UK Treaty), the withholding rate is reduced on payments to persons who are residents of the U. S. or the U.K., respectively for purposes of the US Treaty or the U