US/CA Income Tax Considerations

Basic Income/Deduction Considerations for Canadian Tax Purposes


  • Moderate Canadian tax knowledge base – Canadian tax system, Canadian tax residency fundamentals, rental, business, investments, Canadian registered /tax deferred accounts (RPP, RRSP, TFSA, etc.)

Course Outline (Two Sessions – Total 6 hours)

Session 1 (3 Hours)

  • Introduction – basic, high level overview of the tax system in the US and Canada
  • US/CA Tax Treaty Basic Overview – limitations imposed by the treaty and how it affects the “sourcing” of income and deductions
  • Income – how to report on the T1 return various types of income received from a US payer and income reported on various US tax slips

Session 2 (3 Hours)

  • Deductions – when and how to claim deductions in relation to various contributions and expenses that are paid to the US, paid for services obtained/performed in the US or in relation to certain accounts located in the US
  • Section 20(11) and 20(12) deductions
  • Foreign Information Reporting – Forms T1135, T1134, T1141 and T1142
  • Available Resources
  • Summary

Course Materials


  • Full textbook provided in digital .pdf format
  • Includes illustrations
  • Includes an appendix with quicksheets and summaries for use in the office


  • Comprehensive examples of typical clients that sit down at your desk
  • Includes sample tax slips
  • Includes answer key (full copies of T1 General and US Form 1040/1040NR)


Andrea Valois
VP Operations | American Expat Taxes
Virginia Beach, VA 23451 |
PH 1-888-441-1606 | Fax 1-888-958-2367

Logistical Details

  • Presentation duration is a total of 6 hours – provided in two parts/sessions of three hours each
  • Additional time will be required to complete workbook exercises
  • Classes to be held online via webinar
  • Dates and times to be announced (pending number of individuals interested)


  • $195.00CAD + GST/HST
  •  Includes:
    • Live webinar presentation
    • Full Textbook
    • Workbook
    • Copy of Presentation

CE credits

  • There are no CE credits for this course