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Canadians moving to or working in the U.S.
Departure tax, residency tie-breakers, TN and H-1B employees, and the first dual-status year.
Toronto
New York
International Tax · Canada & the United States
One file. Two countries. No surprises.
Cross-border tax handled by licensed CPAs on both sides of the border — a Toronto CPA for Canada, a New York CPA for the U.S., and one coordinated plan so nothing falls between them.
Mendel Meroz, CPA
Canadian tax lead · Toronto
CPA
Licensed in Ontario, Canada
CPA
Licensed in New York, USA
Tax + Audit
Both disciplines, in house
1 plan
Two filings, coordinated
Meet your Canadian CPA
Mendel Meroz, CPA — Toronto.
Mendel leads the Canadian side of every cross-border engagement. A Toronto-based Chartered Professional Accountant with extensive tax and audit experience, he brings an auditor's discipline to Canadian compliance and a tax planner's instinct to the structures that sit on both sides of the border.
He works directly with Yisroel Meroz, CPA in New York, so your Canadian and U.S. positions are built together — treaty elections, foreign tax credits, and reporting deadlines reconciled before anything is filed.
How the two offices work
CA
Toronto — Mendel
Canadian returns, CRA correspondence, Canadian corporate and trust matters.
US
New York — Yisroel
U.S. federal and state returns, IRS correspondence, U.S. entity and foreign-reporting forms.
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One engagement, one price
A single scope and calendar covering both countries. You never referee between two firms.
Who this is for
If your life or business crosses the border, this page is for you.
The most expensive cross-border mistakes are the quiet ones — a form nobody mentioned, an election nobody made. We look for them first.
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Americans living in Canada
U.S. citizens and green-card holders who still file a 1040 every year — plus FBAR, 8938, and the Canadian side.
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Businesses expanding across the border
Canadian companies selling into the U.S., U.S. companies hiring in Canada, and the entity choices that follow.
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Investors & property owners
Rental property, a cottage, or a condo on the other side of the line — and the withholding rules on sale.
Cross-border services
What we handle, on both sides.
Every item below is prepared by the CPA licensed in that country and reviewed against the other country's return before filing.
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Dual-country personal returns
U.S. Form 1040 / 1040-NR alongside the Canadian T1, with foreign tax credits worked out so you're not taxed twice on the same dollar.
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Treaty planning & residency
Canada–U.S. tax treaty positions, tie-breaker residency analysis, and the elections that decide which country taxes what.
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Foreign asset reporting
FBAR (FinCEN 114), Form 8938, Forms 5471 / 8865 / 3520 on the U.S. side; T1135 and T1134 on the Canadian side. The penalty forms, done right.
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Entity structuring
C-corp, LLC, S-corp, or Canadian corporation — chosen with both tax systems in view. (Canadians: we'll explain why an LLC is often the wrong answer.)
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Moving across the border
Canadian departure tax and deemed dispositions, U.S. arrival planning, RRSP / TFSA / 401(k) treatment, and the dual-status year.
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Real estate & withholding
FIRPTA on U.S. property, Section 116 certificates on Canadian property, and rental-income elections (1040-NR, Section 216) so cash isn't stuck in withholding.
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Payroll & remote teams
Employees on one side, employer on the other: payroll registration, withholding, and the permanent-establishment questions that come with it.
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Catching up & disclosure
Missed years on either side. IRS Streamlined Filing and CRA Voluntary Disclosure, handled quietly and completely.
Not sure which apply?
Thirty minutes with both CPAs will tell you.
The process
Three steps, two countries, one calendar.
STEP 1
Map the border
One intake call with both offices. We establish residency, list every filing obligation in each country, and flag anything already overdue.
STEP 2
Build one plan
A single scope, fixed price, and deadline calendar covering CRA and IRS. Treaty positions and credits are agreed before the first return is prepared.
STEP 3
File in sequence
Returns are prepared in the right order so each one feeds the other, cross-reviewed by both CPAs, and filed. Then we stay on the file year-round.
Common questions
Asked on most first calls.
I'm a U.S. citizen living in Canada. Do I really still file in the U.S.?
Yes — every year, on worldwide income, regardless of where you live. Foreign tax credits and the treaty usually mean little or no U.S. tax is owed, but the return and the foreign-account reports are still required.
Will I be taxed twice?
Rarely, when the two returns are coordinated. Most double tax comes from returns prepared in isolation — credits claimed in the wrong country, or income sourced inconsistently between the two.
Can I keep my RRSP or TFSA after moving to the U.S.?
An RRSP, generally yes, with treaty-protected deferral. A TFSA has no U.S. equivalent and is usually taxable in the U.S. — often worth closing before you move. We'll walk through each account.
I'm Canadian and want a U.S. company. Should it be an LLC?
Usually not. The CRA treats a U.S. LLC as a corporation, which can strip away the foreign tax credit and create double tax. A C-corp or a different structure is often the better fit — we'll model both.
I haven't filed in one country for years. Where do I start?
With a quiet, confidential conversation. Both the IRS and CRA have voluntary programs that can reduce or remove penalties when you come forward before they contact you.
Do I have to work with two firms?
No. That's the point of this page. One engagement letter, one point of contact, and licensed CPAs on each side of the border who already talk to each other.
Start the conversation
Tell us which side of the border you're on. We'll handle both.
Free 30-minute consultation with the firm. We'll listen, map your obligations in both countries, and tell you honestly what's needed.