Employment transfers between Canada and the United States are
common. Whether such transfers are permanent or temporary, there are a number
of tax implications for the individuals involved. Canada-U.S. Employment
Transfers: A Guide to Personal Tax Planning reviews the complex interaction
between the tax regimes of both countries, and provides information on
effective tax planning. It provides information and planning ideas for
transferees on complex, dual-country tax obligations. For employers, the book
offers practical guidance on tax and employee retention issues to consider in
managing expatriate costs and designing effective international employee
relocation programs.
Topics covered include:
- Overview of the Canada and U.S. personal tax systems
- Moving to Canada – tax planning and problems
- Moving to the U.S. – tax planning and problems
- Taxation of stock options and other incentive compensation
- Tax reimbursement programs, including sample tax equalization
calculations
- Foreign tax credits and tax relief available under the
Canada-U.S. tax treaty
- Investment in partnerships, limited liability companies and
other entities
- Taxation of non-resident artists and athletes
- Estate planning, including U.S. estate tax issues.
- Quebec taxation
Prepared by KPMG. Editor-in-Chief: Bonita Loughlin. Published by
CCH Canadian Ltd., 2005. |
