Cross Border Taxation

Knowledge Bureau Certificate Courses

Categories: Tax Planning

Your Instructors: Angela Preteau

PROGRAM:  Tax Services Specialist

As baby boomers age and technology makes it possible for people and businesses to operate globally, economic changes make it appealing for people and businesses to purchase investment property globally. As well as the increase in the sharing of financial information between countries, cross border taxation issues become key for cross border employment, entrepreneurship or asset ownership, as does the issue of residency and U.S. citizenship. Advisors who work with affluent boomers must be prepared to discuss cross border taxation with a comprehensive general knowledge, as well as recognize and advise on how certain actions on both sides of the border affect a person’s tax situation.


The student will learn the key concepts surrounding residency, non-residency, immigration, emigration, taxation of U.S. citizens and residents as well as other the taxation issues surrounding cross-border transactions from a Canadian and U.S. point of view.

The course includes all relevant recent tax changes including:

  • Lifetime gift & estate tax exemption changes
  • Non-residents of the U.S. who meet the substantial presence test in the current year (i.e. file treaty form 8833 to claim closer ties to Canada) are required to abide by foreign reporting rules
  • 8891 forms have been repealed and replaced with form 8833 treaty filings & TDF 90-22.1 forms (FBARs) are now called FinCEN 114 forms and must be electronically filed
  • Temporary employment earnings of up to $10,000, per employer, in an individual’s non-resident country is not taxable in that country under the Canada-U.S. Tax Convention for federal purposes (state taxation is different)

CERTIFIED SKILL SETS: Most Chapters feature case studies which will ensure that the tax practitioner can adequately explain:

  • When Canada and the U.S. tax non-residents
  • How Canadian and U.S. tax laws differ
  • Filing requirements for U.S. citizens living in Canada and Canadians owning U.S. assets
  • Benefits and protections of tax treaties
  • How U.S. estate and gift tax apply to U.S. persons as well as non-residents
  • What it means to become a non-resident of Canada or the U.S.
  • How to enter the United States to work or live
  • The tax consequences of terminating residence
  • What is FATCA and how does it affect us

Chapters end with multiple choice questions and true-to-life scenarios which test the practical application of the key concepts covered in the course. Actual time spent is influenced by factors such as the student’s background and individual learning style.



Quizzes 50%
Case Studies 25%
Final Exam 25%
Passing Grade 60%
Honours Achievement 90%


Related Programs

Master Financial Advisor
Master Financial Advisor
Distinguished Financial Advisor

Table of Contents

Chapter 1:
Chapter 2:
Immigration and Emigration
Chapter 3:
Chapter 4:
Owning Property as a Non-resident
Chapter 5:
Canada-U.S. Tax Convention (1980) AKA The Treaty
Chapter 6:
U.S. Citizenship
Chapter 7:
Canadian and U.S. Investments (including FATCA)
Chapter 8:
U.S. Estate and Gift Tax
Chapter 9:
Renouncing U.S. Citizenship

What Graduates Say

The course and the case studies cover a lot of real life situations for residents of both countries. Each chapter is written in such a way that is simple and easy to understand. A lot of the technical part of the course can be further researched in your EverGreen Explanatory Notes. This is a perfect course for someone who wants to gain a working knowledge of cross border taxation issues between the U.S. and Canada.   Richard L., ON
Excellent course. Well written, easy to understand and full of tremendous information.  I would recommend this course to other financial planners. Salpy B., ON