U.S. Tax Information for Canadian Buyers

Please note the following information.
We strongly encourage you to contact your tax advisor for advice relating to tax issues when purchasing in the US.

CANADA

Canada Revenue Agency - Forms and information on Canadian federal taxes.

Provincial Tax Links - Links to all the Provincial Revenue websites

UNITED STATES

Internal Revenue Service - For all the forms and information on US federal taxes

State Tax Links - Links to all the State Revenue websites

State Sales Taxes - Local sales tax of each State

HELPFUL INFORMATION 

Tax Filing Requirements - Which tax return do you file? In which country? When?

Severing Ties With Canada - Make sure you are not taxed in both Canada & the U.S.!

The Canada/US Tax Treaty- Learn what it is and how it works.

Taxation of RRSPs/RRIFs/LIRAs - Landmines in waiting. 

Taxation of Interest & Dividends - Potential for double tax. 

Taxation of Capital Gains - Which country taxes? Canada/US comparison. 

Taxation of Pensions - Company pensions, OAS, CPP/QPP. 

Social Security Number - Individual Taxpayer Identification Number, why you might need one.

Taxation of Rental Properties - Paperwork nightmare - How to apply. 

Foreign Tax Credit Planning - Your ticket to avoiding double taxation. 

Key Differences - Canada/US comparison of tax brackets, deductions, and so on. 

Forms, Documents, and Links

The following forms, documents, and web-links are provided for your convenience. You may click on the document/form name to open the PDF in a new window, or you may right click and select "save as" to download the document/form to your computer.

US Tax Guide for Aliens (2007) - PDF

Foreign Persons of US Real Property Interests 

Foreign Persons Involved in Real Estate Transactions 

Reporting and Paying Tax on US Real Property Interests 

ITIN Guidance for Foreign Property Buyers/Sellers of U.S. Property

Application for IRS Individual Taxpayer ID Number: Form W-7 - PDF