U.S. Tax Services

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The following individuals are subject to U.S. tax filing requirements:

• U.S. Citizens living inside and outside of the United States;
• U.S. green card holders;
• Canadians present in the United States for extended periods of time may be classified as U.S. residents under the Internal Revenue Code in certain circumstances, along with their spouses that may or may not have permanent resident status in the U.S.;
• Canadian residents employed in the U.S. or conducting business in the U.S.,
• Canadians owning rental property in the U.S., investing, or receiving pensions, annuities, royalties and social security payments from the U.S.;
• Canadians who are in process of selling U.S. real-estate property;
• Canadian residents who had gambling winnings in the U.S. who would like to recover withholding tax collected on gambling winnings;
• Canadian spouses and dependent children of the U.S. residents in process of moving to the U.S. or living in Canada;
• Canadian residents entering or leaving the U.S. thereby changing their tax residency status in the U.S.;
• U.S. citizens who intend to renounce or relinquish their U.S. Citizenship;
• U.S. citizens that have not been in compliance with IRS and would like to voluntarily resume filing of U.S. tax returns under IRS Streamline Foreign Offshore Disclosure program;
• Taxpayers that are not sure about their filing status in the U.S. and the ones who may not have been compliant with U.S. tax laws in previous years.

Foreign entities conducting business in the U.S. are subject to U.S. tax laws, we provide the tax planning and prepare tax filings for the following companies:

• Canadian business entities intending to expand their presence to the U.S. either through a branch office or by forming a U.S. subsidiary; and
• Canadian businesses conducting business in the U.S. without a permanent establishment in the U.S. (e.g. e-commerce or temporary projects).

Below is the list of most common types of U.S. filing obligations that we assist our clients with:

• Personal tax returns for U.S. citizens and U.S. residents (Form 1040 and schedules);
• Personal tax returns for U.S. non-residents (Form 1040NR and schedules);
• Foreign bank accounts and asset reporting (FBAR);
• Streamlined Foreign Offshore Disclosure Program (voluntarily multi-years filing program for the taxpayers not being in compliance with IRS filing requirements for extensive period of time);
• Forms attributable to non-resident tax withholding (Forms W-8 series);
• Form W-9 mandatory for withholding under Charter 3 and/or Chapter 4 of the IRC (FATCA withholding);
• Corporate U.S. tax return for Canadian companies conducting business in the U.S. either with or without a permanent establishment in the United States (Form 1120-F and schedules);
• Corporate U.S. tax return for certain U.S. corporations (Form 1120 and schedules); and
• Foreign trust return for certain Canadian investments (TFSA, RESP) classified by IRS as foreign trust owned by the U.S. Grantor (Form 3520-A and 3520)
• Form 5471, 8992 under Sec 965 and 951 of IRC for U.S. citizens and residents who are at least 10% shareholders of Canadian corporations.

Our unique expertise lies in the area of cross-border tax planning. Being able to analyze our clients’ tax positions in the United States and Canada gives us the opportunity to advise on the most effective tax structures that optimize a client’s tax savings in both countries. That is especially true for clients that are subject to extensive filing requirements in both countries. We are determined to find optimal solutions for our clients leading to tax savings and also minimizing filing burdens on our clients while staying fully compliant with IRS and CRA tax rules and regulations.