US TAX FAX Index


What is the U.S.TAXFAX? Most Recent U.S.TAXFAX Brief List of Topics: Notes: 1. Please remember that the information presented is general in nature and does not constitute professional advice. It is recommended that accounting, legal or other professional advice should be sought before acting upon any of the information contained therein. 2. The published date should be given careful consideration as tax legislation changes over time and the articles use the tax legislation and rules in effect on the date that The U.S.TAXFAX is written or updated. 3. The U.S.TAXFAX is published as PDF documents. You must have Acrobat Reader in order to view them. To download a free copy of the Acrobat Reader follow this link.
Current Topics in U.S. & Cross Border Tax
	Our latest edition, a brief overview of cross border issues to consider.
Canada - U.S. Foreign Exchange Rates (1996-2008)
	A complete list of average and month ending exchange rates from 1996 through 2008.
Applying for an Individual Taxpayer ID Number – form W-7
	... discuss the IRS requirement that non-residents of the United States apply for, and the steps required to successfully obtain, an Individual Taxpayer Identification Numbers ("ITIN")
Non Residents Investing in U.S. Real Estate
	... deals with the taxation of U.S. real estate owned by nonresident aliens of the United States (e.g. Canadian residents who are not U.S. citizens).
U.S. tax consequences on the sale of U.S. real property
	... discuss the tax consequences of U.S. property dispositions by non resident individuals of the United States
Investing in a partnership which owns U.S. real estate
	... discusses the filing requirements for the partnerships, and the U.S. tax consequences for nonresidents aliens purchasing these types of investments.
Self Employed Individuals Performing Services in the U.S.
	... discusses the taxation of self employed consultants who are working periodically in the United States.
Employees temporarily working in the United States
	... address a number of issues that arise from having employees working in the United States. We assumed that the employees are nonresidents of the U.S. and that they are also not U.S. citizens.
U.S. Immigration VISAS and work permits
	Discusses in general terms the various types of work permits available to Canadian residents wishing to work in the United States.
Canadian companies doing business in the United States
	... discusses the U.S. tax consequences of U.S. business activities carried on through a Canadian controlled private corporation.
Protocol to the Canada-U.S. Income Tax Convention of 1980
	... discusses the changes to the Canada - U.S. tax treaty as a result of a protocol ratified on November 8, 1995.

How to Recover U.S. Taxes withheld on Gambling Winnings
	... discuss how U.S. taxes withheld on gambling winnings can be recovered by Canadians who are not residents of the United States.
U.S. citizens living in Canada
	... discusses the U.S. tax consequences for U.S. citizens living in Canada. Note: many changes have occurred since this U.S.TAXFAX was first published.
U.S. estate taxes for non residents of the United States
	... discusses how the U.S. estate tax rules impact non-residents of the United States investing in the U.S.. Note: It does not take into account the changes to the U.S. estate tax legislation proposed by President Bush in 2001.
U.S. Gift & Estate Taxes For U.S. Citizens Living In Canada
	..discusses the U.S. gift tax and estate tax rules applicable to U.S. citizens residing in Canada. Note: It does not take into account the changes to the U.S. estate tax legislation proposed by President Bush in 2001.
Recent Developments in U.S. & Cross Border Taxation
	Discussed a wide variety of topics including changes to the Canada U.S. tax convention regarding social security payments. Also discussed the Taxpayer Relief Act of 1997 which, amongst other things, reduced the tax rate on capital gains
Moving to the United States – Income Tax Concerns
	... the income tax related issues an individual should take into consideration when contemplating a move to the United States.
Moving to the United States - Non Income Tax Concerns
	discusses a few of the non income tax related issues that an individual should take into consideration when contemplating a move to the U.S. such as medical costs, payroll taxes, estate taxes, U.S. wills and family considerations.
Moving to Canada - U.S. Tax Considerations
	Discusses a few of the U.S. income tax related issues an individual should consider when contemplating a move to Canada from the United States.
Moving to Canada - Canadian Tax Considerations
	Discusses a few of the Canadian income tax related issues an individual should consider when contemplating a move to Canada from the United States.
Tax traps for the unwary
	Discussed various issues that Canadian practitioners must watch out for when dealing with clients that have U.S. activities and/or who are U.S. citizens.
Frequently Asked Questions - Individual Taxation
	Discusses a few of the more common questions that we answer in our practice on a day to day basis. This edition covers questions relating to individuals.