The first questions anyone with income from more than one country asks: what has to be declared, to whom, in which currency, and how two systems can both claim the same salary, rent or dividend without either being wrong. Start here if you have never filed with a foreign element before.
Foreign Income Basics — 5 in-depth guides
What Is the Foreign Income Exclusion? A Full Guide
What the foreign earned income exclusion covers, who qualifies under the two tests, what it is worth in 2026, and the four things it quietly costs you.
How Much Foreign Income Is Tax-Free in Canada?
The honest answer for Canada, the US, the UK and India. No foreign-income exemption exists — here is what actually reduces the tax, and the reporting thresholds people confuse with exemptions.
How to Report Foreign Income in Canada, Step by Step
The full workflow. The documents nobody sends you, currency conversion the CRA expects, where each income type goes, both credits, the T1135 — and the 1040 side for dual filers.
Do I Owe State Income Tax If I Live Abroad
Do I owe state income tax if I live abroad. How it actually works, what the relief requires, and the mistakes that cost the most — answered properly rather than guessed.
How Much Money Can I Receive From Abroad Tax Free
A practitioner's guide to how much money can I receive from abroad tax free: the rule that decides it, the claims that make it real, and the quick answers to every version of the question.
Other topics Retirement & Pensions, Residency & Status, US Expat Taxes, Withholding & Forms, Tax Treaties.
What these engagements turn on
US rental withholding addressed alongside the matching Canadian report
A Canadian resident with a landlord role over a US rental property needed the gross withholding at source addressed alongside their Canadian reporting of the same rental income. We reviewed the withholding position, reduced it where possible, and reconciled it against the matching Canadian filing on the same rent.
Non-resident spouse election modelled for its actual household effect
A dual filer married to a non-resident spouse needed to model whether electing to include that spouse on the US return actually reduced the household's combined tax before either return was filed. We built both scenarios and confirmed which position genuinely reduced the household's total before the election was made.
Newcomer's pre-residence income separated from post-arrival Canadian income
A newcomer to Canada needed their foreign income from before their arrival date separated from income earned after residency began, since only one portion belonged on the Canadian return. We established the arrival date and split the year's income on that basis before the return was prepared.
A US Filer Married to Someone Outside the System
Electing to treat a non-resident spouse as a US filer buys joint rates and brings that spouse's worldwide income and foreign accounts into the return. The election is easy to make and hard to revoke, so both positions are modelled first.
Read how this one runsA Canadian Landlord With Property in the United States
Gross withholding on US rents takes no account of mortgage interest, tax or repairs, so a leveraged property can face tax on turnover. An election onto net basis fixes that, and it has its own timing and its own filing.
Read how this one runsUnreported Foreign Income Disclosed Before the CRA Asked
A voluntary disclosure has to be genuinely voluntary — once a letter arrives, the route usually closes. The engagement establishes whether the programme is still available, prepares the years, and puts the relief request in with the filing rather than after it.
Read how this one runsTwo Passports, Two Returns, One Income
Dual citizenship does not let you choose which country taxes you. The work is establishing residence, applying the treaty article that governs each income type, and preparing both returns from one set of figures so they agree line for line.
Read how this one runsA Certificate Obtained Before the Money Moved
An application for a reduced or nil deduction is made in advance and decided on the computed liability, not on the gross amount. Applying after the payment leaves a refund claim in place of a certificate.
Read how this one runsAll case studies — every published engagement in one place.
Core International & Cross-Border Tax Services
Strategy and compliance for income, assets and families spread across borders.
Industries & Client Types We Serve Worldwide
Cross-border tax for sellers shipping worldwide: marketplace withholding, foreign registrations and inventory nexus handled before they become audits.
Marketplaces withhold, remit and report in their own right, so the tax position of a single sale is decided by where the stock sat, where the buyer was and which platform collected — not by where the company is registered. We reconcile the platform's own filings against the returns before either is submitted.
- Foreign VAT / GST / sales tax registrations
- Marketplace withholding reviews
- Inventory nexus & PE analysis
- Multi-currency books reconciled
- Cross-border revenue sourcing & withholding
- IP structuring with real substance
- Equity for cross-border teams
- U.S. expansion: entity & PE setup
- Reg 105 / 102 waivers
- Permanent establishment risk
- Partner mobility planning
- Cross-border withholding recovery
- Section 216 rental returns
- FIRPTA withholding recovery
- Section 116 clearance
- Treaty credit optimization
- Transfer pricing documentation (s.247)
- Customs value vs transfer price
- Foreign affiliate reporting (T1134)
- Country-by-country reporting
- Reg 105 & U.S. CWA agreements
- Multi-state & country calendars
- Touring income allocation
- Royalty & image-rights withholding
- Residency analysis before moving
- Employer payroll exposure
- Totalization & social security
- Foreign tax credits
- Treaty access & PPT reviews
- FAPI & surplus computations
- Withholding-efficient routing
- Governance & substance
