An Introduction to U.S. and Canada Cross Border Tax Issues
Provider: CeriFi Checkpoint Learning
Taxes
1 CPE Credits
Basic
QAS self study
IRS EA Federal Taxation
This course provides a brief overview into common items that a taxpayer needs to know when doing business across the border between the United States and Canada, including the two tax systems and the tax treaty that is in place between the two countries. It covers the concepts of permanent establishment; common entity type for operating a cross-border trade or business; residency under the green card test and the substantial presence test; cross-border employment tax considerations, and property ownership.